TERMIUM Plus®

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

eligible amount of a gift [1 record]

Record 1 2008-04-24

English

Subject field(s)
  • Taxation
DEF

The amount by which the fair market value (FMV) of the gifted property exceeds the amount of an advantage, if any, received or receivable in the future for the gift.

French

Domaine(s)
  • Fiscalité
DEF

Excédent de la juste valeur marchande (JVM) du bien [...] donné, sur le montant de tout avantage reçu ou à recevoir dans l'avenir pour le don.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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