TERMIUM Plus®

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

SYNTHETIC DISPOSITION ARRANGEMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-08-24

English

Subject field(s)
  • Taxation
CONT

If a "synthetic disposition arrangement" is entered into in respect of a property owned by a taxpayer and the synthetic disposition period of the arrangement is 30 days or more, ... the taxpayer is deemed not to own the property during the synthetic disposition period.

French

Domaine(s)
  • Fiscalité
CONT

Si un «arrangement de disposition factice» est conclu relativement à un bien appartenant à un contribuable et que la période de disposition factice relative à cet arrangement dure 30 jours ou plus, [...] le bien est réputé ne pas appartenir au contribuable pendant cette période.

OBS

arrangement de disposition factice; ADF : terme et abréviation tirés du mini-lexique «Droit fiscal» et reproduits avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: