TERMIUM Plus®

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

accelerated trust [1 record]

Record 1 2015-04-01

English

Subject field(s)
  • Commercial Law
  • Property Law (common law)
CONT

Under the proposed regulation, ... trusts are merely conduits, and the trustee will not have to pay income taxes using the accelerated trust tax tables.

French

Domaine(s)
  • Droit commercial
  • Droit des biens et de la propriété (common law)
DEF

Fiducie constituée en faveur d'un conjoint et qui est imposable au moment où le droit de participation est acquis par lui.

Spanish

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