TERMIUM Plus®

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BENEFICIAIRE PRIVILEGIE [2 records]

Record 1 2025-11-25

English

Subject field(s)
  • Taxation Law
  • Taxation
  • Federal Administration
DEF

[...] an individual resident in Canada who is a beneficiary of the trust and either qualifies for the disability tax credit or is at least 18 years old and dependent on another person because of a mental or physical infirmity, with income below the basic personal amount.

OBS

Additionally, the individual must be a settlor of the trust, a lineal descendant of the settlor, or the settler's spouse or common-law partner.

French

Domaine(s)
  • Droit fiscal
  • Fiscalité
  • Administration fédérale
DEF

[...] particulier résident du Canada qui est un bénéficiaire de la fiducie et qui est admissible au crédit d'impôt pour personne handicapée ou qui a au moins 18 ans et est à la charge d'une autre personne en raison d'une déficience mentale ou physique, et dont le revenu ne dépasse pas le montant personnel de base.

OBS

En outre, le particulier doit être un constituant de la fiducie, un descendant en ligne directe du constituant, ou l'époux ou le conjoint de fait du constituant.

Spanish

Save record 1

Record 2 1986-03-05

English

Subject field(s)
  • Life Insurance
DEF

beneficiary who has a vested interest in the policy.

French

Domaine(s)
  • Assurance sur la vie
DEF

Bénéficiaire prioritaire au moment du règlement des sommes assurées.

Spanish

Save record 2

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