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The Government of Canada’s terminology and linguistic data bank.
CESSION BIENS [2 records]
Record 1 - internal organization data 2012-03-02
Record 1, English
Record 1, Subject field(s)
- Taxation
- Accounting
Record 1, Main entry term, English
- disposition of property
1, record 1, English, disposition%20of%20property
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... report a capital gain on the disposition of property that includes land and a building ... 2, record 1, English, - disposition%20of%20property
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 13(6)(c); 190(2). 3, record 1, English, - disposition%20of%20property
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité
Record 1, Main entry term, French
- disposition de biens
1, record 1, French, disposition%20de%20biens
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- aliénation de biens 2, record 1, French, ali%C3%A9nation%20de%20biens
correct, feminine noun
- cession de biens 1, record 1, French, cession%20de%20biens
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[...] comment déclarer une disposition de biens immeubles qui comprend un terrain et un bâtiment [...] 3, record 1, French, - disposition%20de%20biens
Record number: 1, Textual support number: 1 OBS
Pour les textes à caractère non fiscal, le terme "disposition" devrait être remplacé par "cession" ou "aliénation". 1, record 1, French, - disposition%20de%20biens
Record number: 1, Textual support number: 2 OBS
Source : Loi de l'impôt sur le revenu, art. 13(6)(c); 190(2). 4, record 1, French, - disposition%20de%20biens
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-09-20
Record 2, English
Record 2, Subject field(s)
- Bankruptcy
Record 2, Main entry term, English
- assignment for the benefit of creditors generally
1, record 2, English, assignment%20for%20the%20benefit%20of%20creditors%20generally
correct, Canada
Record 2, Abbreviations, English
Record 2, Synonyms, English
- assignment for the general benefit of creditors 2, record 2, English, assignment%20for%20the%20general%20benefit%20of%20creditors
correct, New Brunswick, Ontario
- assignment for the benefit of creditors 3, record 2, English, assignment%20for%20the%20benefit%20of%20creditors
correct, Ontario
- assignment 4, record 2, English, assignment
correct, Canada, Ontario
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The action by which an individual or company (assignor) transfers legal title to property to a trustee (assignee), who is empowered to administer and liquidate the property and to distribute the proceeds to the creditors. 5, record 2, English, - assignment%20for%20the%20benefit%20of%20creditors%20generally
Record number: 2, Textual support number: 1 OBS
assignment for the benefit of creditors: term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material. 6, record 2, English, - assignment%20for%20the%20benefit%20of%20creditors%20generally
Record 2, French
Record 2, Domaine(s)
- Faillites
Record 2, Main entry term, French
- cession de biens au profit des créanciers
1, record 2, French, cession%20de%20biens%20au%20profit%20des%20cr%C3%A9anciers
correct, feminine noun, Ontario
Record 2, Abbreviations, French
Record 2, Synonyms, French
- cession de biens au profit des créanciers en général 2, record 2, French, cession%20de%20biens%20au%20profit%20des%20cr%C3%A9anciers%20en%20g%C3%A9n%C3%A9ral
correct, feminine noun, Canada, Ontario
- cession dans l'intérêt général des créanciers 3, record 2, French, cession%20dans%20l%27int%C3%A9r%C3%AAt%20g%C3%A9n%C3%A9ral%20des%20cr%C3%A9anciers
correct, feminine noun, New Brunswick
- cession 4, record 2, French, cession
correct, feminine noun, Canada, New Brunswick
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
En droit civil, la notion juridique qui se rapproche le plus de celle de la common law est la «cession de biens»; le résultat en est le même, mais la façon de procéder diffère. Dans la cession de biens, le débiteur traite directement avec ses créanciers alors que en common law, le débiteur fait intervenir un mandataire entre lui et ses créanciers. 5, record 2, French, - cession%20de%20biens%20au%20profit%20des%20cr%C3%A9anciers
Record 2, Key term(s)
- cession de biens
Record 2, Spanish
Record 2, Textual support, Spanish
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