TERMIUM Plus®

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TAX-FREE TRANSFER INCOME [1 record]

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Alphabetical list of terms

Record 1 1997-07-28

English

Subject field(s)
  • Taxation
  • Financial and Budgetary Management
  • Phraseology
CONT

To prevent the tax-free transfer of income between generations, the government also taxes all unrealised capital gains at death, except when they are transferred to a spouse.

French

Domaine(s)
  • Fiscalité
  • Gestion budgétaire et financière
  • Phraséologie
CONT

Pour empêcher le transfert, en franchise d'impôts, de revenu entre générations, le gouvernement impose aussi tous les gains en capital non réalisés au décès, sauf lorsque l'actif est transféré au conjoint.

Spanish

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

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