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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

... the law contains an exception which permits an elder abuser to inherit from the victim if the victim knew of the conviction but expressed or ratified an intent to transfer the property or beneficial interest to the elder abuser notwithstanding the conviction or the victim and the elder abuser reconciled following the conviction of elder abuse.  3, record 1, English, - elder%20abuser

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

For a de facto taking requiring compensation at common law, two requirements must be met :(1) an acquisition of a beneficial interest in the property or flowing from it, and(2) removal of all reasonable uses of the property...  3, record 2, English, - de%20facto%20taking

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Pour qu'une appropriation de fait impose une indemnisation en common law, deux conditions doivent être remplies : (1) l'acquisition d'un intérêt bénéficiaire dans le bien‑fonds ou d'un droit découlant de ce bien; (2) la suppression de toutes les utilisations raisonnables du bien‑fonds ...  3, record 2, French, - appropriation%20de%20fait

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The interest of a beneficial owner or beneficiary, as contrasted with a nominal or bare legal owner.... [Jowitt, p. 205. ]  2, record 3, English, - beneficial%20interest

Record number: 3, Textual support number: 1 CONT

In the absence of a contrary provision in the settlement, a tenant for life has no power to mortgage or charge the legal estate for his own benefit. If he wishes to raise money for his own use, he can of course do so by mortgaging his beneficial interest, consisting of his life interest, entail or whatever interest he has.(Megarry and Wade, p. 339)  2, record 3, English, - beneficial%20interest

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

intérêt bénéficiaire : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, record 3, French, - int%C3%A9r%C3%AAt%20b%C3%A9n%C3%A9ficiaire

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

One cognizable or enforceable in a court of law or one which is complete and perfect so far as regards the apparent right of ownership and possession, but which carries no beneficial interest in the property, another person being equitably entitled thereto; in either case, the antithesis of "equitable title".(Black's, 5th ed., 1979, p. 807).  1, record 4, English, - legal%20title

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

titre en common law : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 4, French, - titre%20en%20common%20law

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

The essential difference between legal and equitable rights is best understood by comparing absolute ownership with trusts....(A) t this point it is only necessary to appreciate that trusts were unenforceable at common law. If land was conveyed to A in fee simple upon trust for B in fee simple, the common law courts regarded A as absolute owner and would not recognise any rights in B. But the Chancellor would enforce trusts, as matters of conscience, and compel A to hold the land on B's behalf and to allow B to enjoy it. In such a case A is the "legal owner", B is the "equitable owner". The land is vested in A, but since he is trustee of it he is not the beneficial owner : he has only the "bare legal estate", and the beneficial interest belongs to B. Now legal ownership confers rights "in rem", rights of property in the land itself, which can be enforced against anyone. Equitable ownership conferred at first only a right "in personam", a right to compel the trustee personally to perform his trust.(Megarry & Wade, 4th ed., 1975, p. 113).  1, record 5, English, - legal%20ownership

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

propriété en common law : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 5, French, - propri%C3%A9t%C3%A9%20en%20common%20law

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

A person is said to have an interest in a thing when he has rights, advantages, duties, liabilities, losses or the like, connected with it, whether present or future, ascertained or potential.... Interest also signifies, more especially, an advantageous or beneficial interest....(Jowitt's, 2nd ed., 1977, p. 995).  1, record 6, English, - interest

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Acception générique.  1, record 6, French, - int%C3%A9r%C3%AAt

Record number: 6, Textual support number: 2 OBS

Le terme «interest» et son équivalent «intérêt» s'emploient tant dans leur acception générique désignant l'ensemble des droits, privilèges, pouvoirs et immunités à l'égard d'un bien-fonds ou d'une chose que dans leur acception spécifique, par opposition à la notion d'«estate» (domaine), et désigne ainsi les droits qui ressemblent à des «estates» mais qui ne sont pas des «estates». (D'après Jowitt's, pp. 995-6)  2, record 6, French, - int%C3%A9r%C3%AAt

Record number: 6, Textual support number: 3 OBS

intérêt : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO)  2, record 6, French, - int%C3%A9r%C3%AAt

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

In Ontario... all real property vested in any person without a right in another person to take by survivorship on his death, whether testate or intestate, devolves to and becomes vested in his personal representative as trustee for the persons beneficially entitled thereto... In the interpretation of any statute or instrument to which the deceased was a party or under which he had an interest, the personal representative is deemed to be his heir, unless a contrary intention appears, but without affecting the beneficial right to any property...(Anger & Honsberger, 2nd ed., 1985, p. 157).  1, record 7, English, - beneficial%20right

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

droit bénéficiaire : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 7, French, - droit%20b%C3%A9n%C3%A9ficiaire

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

An individual who alone or in combination with a parent, spouse, same-sex partner or child, owns or has a beneficial interest, directly or indirectly, in shares that represent 10 per cent or more of the voting rights attached to the shares of the employer who contributes to the pension plan.  1, record 8, English, - significant%20shareholder

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Particulier qui, seul ou avec son père, sa mère, son conjoint, son partenaire de même sexe ou son enfant, est, directement ou indirectement, soit propriétaire bénéficiaire d'actions assorties de 10 pour cent ou plus de voix rattachées aux actions de l'employeur qui cotise au régime, soit détenteur d'un intérêt bénéficiaire dans de telles actions.  2, record 8, French, - actionnaire%20important

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Master Brewers Association of the Americas was formed in 1887 with the purpose of promoting, advancing, and improving the professional interest of brew and malt house production and technical personnel. Today MBAA is a dynamic, global community working to advance the brewing, fermentation, and allied industries by : advocating the exchange of knowledge; creating, assembling, interpreting, and disseminating credible and beneficial information; developing world-class education offerings; and providing valuable personal and professional development opportunites.  1, record 9, English, - Master%20Brewers%20Association%20of%20the%20Americas

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

There is no merger by operation of law only of any estate the beneficial interest in which would not be deemed to be merged or extinguished in equity  2, record 10, English, - merge%20in%20equity

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Il n'y a pas confusion, par l'effet seul du Droit, d'un domaine dont l'intérêt bénéficiaire n'est pas réputé subir confusion ou extinction en Équité  1, record 10, French, - subir%20confusion%20en%20%C3%A9quit%C3%A9

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Floating rate debentures have proved popular because of the protection they offer to investors during periods of very volatile interest rates. When interest rates are moving up, the interest paid on floating rate debentures is adjusted upwards every six months, with a resultant beneficial effect on the price and yield of the debentures. The disadvantage to these debentures is that when interest rates move down, the interest payable on them is adjusted downwards at six monthly intervals and hence their price and yield tends to move downwards faster than for most bonds.  2, record 11, English, - floating%20rate%20debenture

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Les débentures à taux flottant sont populaires en raison de la protection qu'elles offrent aux épargnants au cours de périodes de taux d'intérêt très instables. Lorsque les taux d'intérêt montent, l'intérêt qui est payé sur les débentures à taux flottant est rajusté à la hausse tous les six mois, ce qui a un effet favorable sur le cours et le rendement des débentures. L'inconvénient de ces débentures est que lorsque les taux d'intérêt baissent, l'intérêt payé sur celles-ci est rajusté à la baisse à des intervalles de six mois et alors leur prix et leur rendement tendent à baisser plus vite que ceux de la plupart des obligations.  3, record 11, French, - d%C3%A9benture%20%C3%A0%20taux%20flottant

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

... a partnership in which those of its partners who are Canadians beneficially own, and control, in the aggregate and otherwise than by way of security only, not less than 66 2/3 per cent of the beneficial interest in the partnership, and which is not otherwise controlled by non-Canadians.  1, record 12, English, - qualified%20partnership

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Société de personnes dont les associés qui sont des Canadiens détiennent dans l'ensemble la propriété effective et le contrôle d'au moins 66 2/3 pour cent des participations dans la société, à l'exception de celles qui sont détenues à titre de sûreté uniquement, et qui n'est pas par ailleurs contrôlée par des non-Canadiens.  2, record 12, French, - soci%C3%A9t%C3%A9%20de%20personnes%20qualifi%C3%A9e

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

... a trust in which Canadians have not less than 66 2/3 per cent of the beneficial interest, and of which a majority of the trustees are Canadians.  1, record 13, English, - qualified%20trust

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Fiducie dont au moins 66 2/3 pour cent des droits à titre de bénéficiaire sont détenus par des Canadiens et dont la majorité des fiduciaires sont des Canadiens.  2, record 13, French, - fiducie%20qualifi%C3%A9e

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

Receiving or entitling one to have or receive in one’s own right and for one’s own benefit an advantage, use, or benefit that need not be monetary. (Webster’s, 1976).  1, record 14, English, - beneficial

Record number: 14, Textual support number: 2 DEF

Tending to the benefit of a person; yielding a profit, advantage, or benefit; enjoying or entitled to a benefit or profit. This term is applied both to estates(as a "beneficial interest") and to persons(as "the beneficial owner").(Black's, 5th ed. 1990, p. 156).  1, record 14, English, - beneficial

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Équivalent français normalisé par le Comité de normalisation du PAJLO.  2, record 14, French, - b%C3%A9n%C3%A9ficiaire

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

A company may be set up in connection with a scheme for tax avoidance whereby income is paid by a related company to such a company and redistributed by that company to its shareholders as dividends, interest, royalties, etc. There will normally be a favourable tax situation for the company in question through its being situated in a tax haven, or in a country which has a low rate of company taxation and beneficial tax treaties with other countries. The promoters of the company use the company as a "conduit" for the income which it is desired should be "franked", or taxed at a reduced rate under the avoidance scheme. Such companies are known as "conduit" companies.  1, record 15, English, - conduit%20company

Record number: 15, Textual support number: 1 OBS

Related term: base company.  2, record 15, English, - conduit%20company

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Stratégie de fraude fiscale.  1, record 15, French, - soci%C3%A9t%C3%A9%20de%20canalisation%20des%20b%C3%A9n%C3%A9fices

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

... a body corporate that an offeror directly or indirectly, controls : a partner of the offeror acting on behalf of the partnership of which they are partners a trust or estate in which the offeror has a substantial beneficial interest a spouse or child of the offeror, or a relative of the offeror or of the offeror's spouse if that relative has the same residence as the offeror. [Bank Act]  2, record 16, English, - associate%20of%20the%20offeror

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

La personne morale que le pollicitant contrôle, directement ou indirectement; l'associé du pollicitant dans une société de personnes agissant pour le compte de celle-ci; la fiducie ou la fiducie ou la succession dans lesquelles le pollicitant a un intérêt substantiel; le conjoint ou les enfants du pollicitant; ses parents - ou ceux de son conjoint - qui partagent sa résidence. [Loi sur les banques]  2, record 16, French, - associ%C3%A9%20du%20pollicitant

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

The Toronto Stock Exchange has wrapped up the offering of a new equity-related product : Toronto 35 Index Participation Units, called "TIPs"... When you buy a TIP unit, you’re actually buying a beneficial interest in a trust held by Montreal Trust Co. The trust holds shares of companies in the same proportion as the Toronto 35 Index. Their big attraction is that they allow you to have your own "mutual fund" of the core stocks of the TSE.  1, record 17, English, - Toronto%2035%20Index%20participation%20unit

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish