TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PLANNED DONATION [1 record]

Record 1 2003-01-10

English

Subject field(s)
  • Organizations and Associations (Admin.)
  • Commercial and Other Bodies (Law)
  • Taxation
CONT

A planned donation is a course of action, usually of a legal nature, that has the purpose of giving property or an asset to a recipient at a given moment in the future. Such transfers can be made during the benefactor's lifetime, but are most often executed after his death and can even be conditional on the prior death of a primary beneficiary, such as a spouse. For this reason, planned donations are often confused with bequests.

French

Domaine(s)
  • Organismes et associations (Admin.)
  • Organismes commerciaux ou non (Droit)
  • Fiscalité
CONT

Les organismes [sans but lucratif] sont constamment à la recherche de capitaux pour combler leurs besoins financiers. Le concept des dons planifiés, par le biais notamment de l'assurance-vie, peut donc leur garantir des sommes d'argent importantes à moyen et long terme.

Spanish

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