TERMIUM Plus®

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BENEFICIAIRE OPTANT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-03-27

English

Subject field(s)
  • Law of Trusts (common law)
  • Taxation
DEF

An individual designated as a beneficiary in the instrument that established the trust who makes a joint election with the trust to consider the trust to be a qualified disability trust ... for the trust's taxation year.

French

Domaine(s)
  • Droit des fiducies (common law)
  • Fiscalité
DEF

Particulier qui est nommé à titre de bénéficiaire dans l'acte aux termes duquel la fiducie a été créée et qui fait un choix conjoint avec la fiducie de considérer celle-ci comme une fiducie admissible pour personne handicapée [...] pour l'année d'imposition de la fiducie.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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