TERMIUM Plus®

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

The Taxation of Capital Gains [2 records]

Record 1 2003-12-01

English

Subject field(s)
  • Titles of Reports
  • Parliamentary Language
  • Investment
OBS

Report of the Standing Senate Committee on Banking, Trade and Commerce, 2000.

French

Domaine(s)
  • Titres de rapports
  • Vocabulaire parlementaire
  • Investissements et placements
OBS

Rapport du Comité sénatorial permanent des banques et du commerce, 2000.

Spanish

Save record 1

Record 2 1996-03-22

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
CONT

Those trusts which have at any time before that date elected to postpone capital gains taxation will be subject to a deemed realization of trust assets at fair market value on that date.

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
CONT

Les fiducies qui, avant cette date, auront fait le choix prévu pour reporter l'imposition des gains en capital seront réputées avoir réalisé l'actif de la fiducie à sa juste valeur marchande à cette date.

Spanish

Save record 2

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