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Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

Agreement allowing parents to pass assets on to their children to reduce estate taxes. The trust must be made irrevocable, meaning that the terms can never be changed. Assets put in such a trust usually exceed the amount that children and other heirs can receive tax free at a parent's death.  2, fiche 1, Anglais, - bypass%20trust

Record number: 1, Textual support number: 1 CONT

A bypass trust is particularly useful for spouses who plan their estates together. By leaving property to each other in bypass trust form, they can guarantee that the property will only be taxed once between the two of them.  3, fiche 1, Anglais, - bypass%20trust

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

Fiducie créée par une convention expresse irrévocable en faveur des membres de la famille en vue de réduire le paiement des impôts au moment de la succession.  1, fiche 1, Français, - fiducie%20d%27%C3%A9vitement%20fiscal

Record number: 1, Textual support number: 1 OBS

Évitement fiscal : au Canada, fait de parvenir par des moyens légaux à différer, réduire ou éluder complètement le paiement de ses impôts.  2, fiche 1, Français, - fiducie%20d%27%C3%A9vitement%20fiscal

Fiche 1,  Justifications,  Espagnol