TERMIUM Plus®

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

IMPUESTO SOBRE SUCESIONES [3 records]

Record 1 2024-04-03

English

Subject field(s)
  • Taxation Law
OBS

imposed by the federal Estate Tax Act, S.C. 1958, c. 29, R.S.C. 1970, c. E-9 until 1971.

French

Domaine(s)
  • Droit fiscal
OBS

imposé par la Loi (fédérale) sur les biens transmis par décès, S.C. 1958, ch. 29, S.R.C. 1970, ch. E-9, jusqu'en 1971.

Spanish

Campo(s) temático(s)
  • Derecho fiscal
Save record 1

Record 2 2004-07-14

English

Subject field(s)
  • Taxation
  • Taxation Law

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
DEF

Droit perçu par les municipalités sur les transmissions de propriétés.

OBS

L'expression « droit de mutation » a été entérinée par le Comité de linguistique de Radio-Canada et le Secrétariat d'État du Canada (1991).

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
Save record 2

Record 3 2002-04-15

English

Subject field(s)
  • Taxation Law
OBS

[A tax] on individuals who inherit bequests of property upon the death of a relative or friend ... They differ only in minor detail from estate taxes that are levied on the dead giver's estate.

OBS

inheritance tax: Expression reproduced from the Glosario Provisional de Términos Jurídicos with the permission of the United Nations Office at Geneva.

French

Domaine(s)
  • Droit fiscal

Spanish

Campo(s) temático(s)
  • Derecho fiscal
OBS

impuesto sobre sucesiones: Expresión reproducida del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.

Save record 3

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