TERMIUM Plus®

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

DROIT MUTATION [3 records]

Record 1 2004-07-14

English

Subject field(s)
  • Taxation
  • Taxation Law

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
DEF

Droit perçu par les municipalités sur les transmissions de propriétés.

OBS

L'expression « droit de mutation » a été entérinée par le Comité de linguistique de Radio-Canada et le Secrétariat d'État du Canada (1991).

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
Save record 1

Record 2 2002-04-15

English

Subject field(s)
  • Taxation Law
OBS

[A tax] on individuals who inherit bequests of property upon the death of a relative or friend ... They differ only in minor detail from estate taxes that are levied on the dead giver's estate.

OBS

inheritance tax: Expression reproduced from the Glosario Provisional de Términos Jurídicos with the permission of the United Nations Office at Geneva.

French

Domaine(s)
  • Droit fiscal

Spanish

Campo(s) temático(s)
  • Derecho fiscal
OBS

impuesto sobre sucesiones: Expresión reproducida del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.

Save record 2

Record 3 2001-09-05

English

Subject field(s)
  • Taxation
  • Taxation Law
OBS

An estate tax or an inheritance or succession tax.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
DEF

Impuesto sobre la transmisión de riqueza en la forma de regalo, tanto durante el tiempo de vida de una persona como a su muerte.

Save record 3

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