TERMIUM Plus®

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TWENTY-ONE YEAR RULE [1 record]

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Record 1 2001-03-08

English

Subject field(s)
  • Taxation Law
CONT

Some conference participants raised objections to the tax treatment of family trusts - specifically the "21-year Rule". The House of Commons Standing Committee on Finance will be asked to review - including public consultation - the existing rules on the taxation of such trusts.

Key term(s)
  • twenty-one year rule

French

Domaine(s)
  • Droit fiscal
CONT

Certains participants aux conférences ont exprimé leur opposition au régime fiscal des fiducies familiales - plus précisément à la règle des 21 ans. Le Comité permanent des finances de la Chambre des communes sera chargé de réexaminer - notamment en consultant le public - les règles applicables à l'imposition de ces fiducies.

Key term(s)
  • règle des vingt et un ans

Spanish

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