TERMIUM Plus®

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

FIDUCIE CONJOINT [1 record]

Record 1 2016-03-07

English

Subject field(s)
  • Law of Trusts (common law)
  • Finance
CONT

The deemed disposition for a spousal trust occurs at the end of the day when the surviving spouse dies.

French

Domaine(s)
  • Droit des fiducies (common law)
  • Finances
DEF

Fiducie établie par l'un des conjoints en vue de procurer des revenus à l'autre.

CONT

L'imposition des gains sur un bien porté dans une fiducie de conjoint est reportée jusqu'à la disposition du bien ou jusqu'à l'échéance de la fiducie.

Spanish

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