TERMIUM Plus®

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

LAND LEASEHOLD INTEREST [1 record]

Record 1 2012-09-27

English

Subject field(s)
  • Real Estate
  • Property Law (common law)
  • Municipal Law
CONT

Lien for business tax ... (b) tax levied upon or in respect of a leasehold interest in land, or in the right or interest in land of an occupier; ...

Key term(s)
  • land leasehold interest

French

Domaine(s)
  • Immobilier
  • Droit des biens et de la propriété (common law)
  • Droit municipal
CONT

Privilèges sur les biens personnels [...] b) la taxe prélevée à l'égard d'un intérêt de tenure à bail foncier ou du droit ou de l'intérêt d'un occupant sur un bien-fonds[...]

Spanish

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