TERMIUM Plus®

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

QUALIFIED TRUST [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-10-28

English

Subject field(s)
  • Taxation
DEF

... a trust in which Canadians have not less than 66 2/3 per cent of the beneficial interest, and of which a majority of the trustees are Canadians.

French

Domaine(s)
  • Fiscalité
DEF

Fiducie dont au moins 66 2/3 pour cent des droits à titre de bénéficiaire sont détenus par des Canadiens et dont la majorité des fiduciaires sont des Canadiens.

Spanish

Save record 1

Record 2 1988-02-25

English

Subject field(s)
  • Taxation
OBS

Source: Income Tax Act, S. 259(3).

French

Domaine(s)
  • Fiscalité
OBS

Source : Loi de l'impôt sur le revenu, art. 259(3).

Spanish

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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