TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
RENTAL PROPERTY [2 records]
Record 1 - internal organization data 2010-10-08
Record 1, English
Record 1, Subject field(s)
- Real Estate
- Taxation
Record 1, Main entry term, English
- rental property
1, record 1, English, rental%20property
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- leasing property 2, record 1, English, leasing%20property
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... "leasing property" of a taxpayer or a partnership means depreciable property other than (a) rental property, (b) computer tax shelter property, or (c) property referred to in paragraph (w) of Class 10 or in paragraph (n) of Class 12 in Schedule II, where such property is owned by the taxpayer or the partnership, whether jointly with another person or otherwise, if, in the taxtation year in respect of which the expression is being applied, the property was used by the taxpayer or the partnership principally for the purpose of gaining or producing gross revenue that is rent, royalty or leasing revenue, ... 3, record 1, English, - rental%20property
Record number: 1, Textual support number: 1 OBS
rental property: term taken from the Income Tax Regulations, section 1100(14). 4, record 1, English, - rental%20property
Record 1, French
Record 1, Domaine(s)
- Immobilier
- Fiscalité
Record 1, Main entry term, French
- bien locatif
1, record 1, French, bien%20locatif
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- bien de location 2, record 1, French, bien%20de%20location
correct, masculine noun
- bien donné en location à bail 3, record 1, French, bien%20donn%C3%A9%20en%20location%20%C3%A0%20bail
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[...] «bien donné en location à bail» d'un contribuable ou d'une société de personnes désigne des biens amortissables autres que a) des biens locatifs, b) des produits informatiques déterminés, c) les biens visés à l'alinéa w) de la catégorie 10 de l'annexe II ou à l'alinéa n) de la catégorie 12 de cette annexe, lorsque ces biens sont la propriété du contribuable ou de la société de personnes, conjointement avec une autre personne ou autrement, si, au cours de l'année d'imposition à l'égard de laquelle l'expression s'applique, le bien a été utilisé par le contribuable ou la société de personnes principalement pour gagner ou produire un revenu brut constitué d'un loyer, d'une redevance ou d'un revenu de location, [...] 3, record 1, French, - bien%20locatif
Record number: 1, Textual support number: 1 OBS
bien locatif : terme provenant des Règlements de l'impôt sur le revenu, article 1100(14). 4, record 1, French, - bien%20locatif
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Bienes raíces
- Sistema tributario
Record 1, Main entry term, Spanish
- propiedad de renta
1, record 1, Spanish, propiedad%20de%20renta
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- propiedades para arrendar 1, record 1, Spanish, propiedades%20para%20arrendar
feminine noun, plural
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-03-23
Record 2, English
Record 2, Subject field(s)
- Urban Housing
- Residential Architecture
Record 2, Main entry term, English
- tenement house
1, record 2, English, tenement%20house
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- tenement 2, record 2, English, tenement
correct
- rental building 3, record 2, English, rental%20building
correct
- income property 2, record 2, English, income%20property
correct, see observation
- rental property 4, record 2, English, rental%20property
see observation
- leasehold house 5, record 2, English, leasehold%20house
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
tenement house. A building with multiple dwelling units accessed by a single stair; ... 6, record 2, English, - tenement%20house
Record number: 2, Textual support number: 2 DEF
tenement. A building containing tenements [which are apartments or flats built for rental purposes.] 2, record 2, English, - tenement%20house
Record number: 2, Textual support number: 1 OBS
The terms "income property" and "rental property" may include large or small multi-dwelling houses as well as single-dwelling houses. 7, record 2, English, - tenement%20house
Record 2, French
Record 2, Domaine(s)
- Habitation et logement (Urbanisme)
- Architecture d'habitation
Record 2, Main entry term, French
- immeuble à usage locatif
1, record 2, French, immeuble%20%C3%A0%20usage%20locatif
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- immeuble locatif 2, record 2, French, immeuble%20locatif
correct, masculine noun
- immeuble de rapport 3, record 2, French, immeuble%20de%20rapport
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Immeuble [...] dont le propriétaire tire profit par la location. 4, record 2, French, - immeuble%20%C3%A0%20usage%20locatif
Record number: 2, Textual support number: 1 CONT
On avait espéré, par ces mesures, redonner vie à la construction d'immeubles de rapport. L'expérience se révéla désastreuse. Rares furent les propriétaires qui acceptèrent d'investir en immeubles neufs de rapport, et ceux-là qui le firent réclamèrent des loyers équivalents au traitement d'un ingénieur ou d'un directeur de l'industrie [...] 5, record 2, French, - immeuble%20%C3%A0%20usage%20locatif
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Viviendas (Urbanismo)
- Arquitectura de viviendas
Record 2, Main entry term, Spanish
- edificio de alquiler
1, record 2, Spanish, edificio%20de%20alquiler
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- casa de alquiler 1, record 2, Spanish, casa%20de%20alquiler
feminine noun
- casa para alquilar 1, record 2, Spanish, casa%20para%20alquilar
feminine noun
Record 2, Textual support, Spanish
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