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The Government of Canada’s terminology and linguistic data bank.
SPECIFIED INVESTMENT FLOW-THROUGH TRUST [1 record]
Record 1 - internal organization data 2017-08-03
Record 1, English
Record 1, Subject field(s)
- Taxation
- Investment
Record 1, Main entry term, English
- specified investment flow-through trust
1, record 1, English, specified%20investment%20flow%2Dthrough%20trust
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- SIFT trust 2, record 1, English, SIFT%20trust
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A trust is a "specified investment flow-through trust" or "SIFT trust" for a taxation year if at any time in the taxation year it is resident in Canada, investments in it are listed on a stock exchange or other public market, and it holds one or more non-portfolio properties. 3, record 1, English, - specified%20investment%20flow%2Dthrough%20trust
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Investissements et placements
Record 1, Main entry term, French
- fiducie intermédiaire de placement déterminée
1, record 1, French, fiducie%20interm%C3%A9diaire%20de%20placement%20d%C3%A9termin%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Une fiducie est une «fiducie intermédiaire de placement déterminée» pour une année d'imposition si elle remplit les conditions suivantes au cours de l'année : elle réside au Canada, les placements qui y sont faits sont inscrits à la cote d'une bourse de valeurs ou d'un autre marché public et elle détient un ou plusieurs biens hors portefeuille. 2, record 1, French, - fiducie%20interm%C3%A9diaire%20de%20placement%20d%C3%A9termin%C3%A9e
Record number: 1, Textual support number: 1 OBS
fiducie intermédiaire de placement déterminée : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface. 3, record 1, French, - fiducie%20interm%C3%A9diaire%20de%20placement%20d%C3%A9termin%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
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