TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The Canada Revenue Agency(CRA) Charities Directorate recognizes that activities that uphold human rights can further charitable purposes under all four heads of charity(relief of poverty, advancement of education, advancement of religion, and other purposes beneficial to the community that are considered charitable at law).  2, record 1, English, - head%20of%20charity

Record number: 1, Textual support number: 1 OBS

Chiefly used in plural, as in "the four heads of charity.  3, record 1, English, - head%20of%20charity

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

chef d'activités caritatives : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, record 1, French, - chef%20d%27activit%C3%A9s%20caritatives

Record number: 1, Textual support number: 2 OBS

Employé le plus souvent au pluriel, comme dans l'expression «les quatre chefs d'activités caritatives».  3, record 1, French, - chef%20d%27activit%C3%A9s%20caritatives

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Concurrent ownership, where several persons are entitled to the thing at the same time, takes the form either of co-ownership, or of nominal and beneficial ownership. Co-ownership occurs where several persons are entitled to the possession, user and benefit of one thing, "pro indiviso, "no one being entitled to any specific part of it, and the right of user of each being subject to a similar right in the others; as in the case of joint tenancy and tenancy in common. Nominal and beneficial ownership occurs where two persons are owners in respect of one thing, although one of them either cannot derive any benefit from it at all, or has only exactly defined rights over it, while the other has the real benefit of the thing....(Jowitt's, 2nd ed., 1977, pp. 1301-2)  1, record 2, English, - concurrent%20ownership

Record number: 2, Textual support number: 1 OBS

Concurrent ownership of chattels personal may be either joint or in common, and in this respect resembles concurrent interests in real estate.... [Halsbury, 4th ed., 1982, Vol. 35, p. 637].  1, record 2, English, - concurrent%20ownership

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

[Le terme copropriété], plus spécifique, ne peut s'employer que pour désigner la propriété simultanée et au même titre (sous le régime de tenance conjointe, de tenance commune, etc.).  1, record 2, French, - propri%C3%A9t%C3%A9%20concurrente

Record number: 2, Textual support number: 2 OBS

propriété concurrente; copropriété : termes normalisés par le Comité de normalisation dans le le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 2, French, - propri%C3%A9t%C3%A9%20concurrente

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Nominal and beneficial ownership occurs where two persons are owners in respect of one thing, although one of them either cannot derive any benefit from it at all, or has only exactly defined rights over it, while the other has the real benefit of the thing.(Jowitt's, 2nd ed., 1977, pp. 1301-2).  1, record 3, English, - nominal%20ownership

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

propriété nominale : 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 3, French, - propri%C3%A9t%C3%A9%20nominale

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

A may be the owner of a thing as against all the world except B, while with regard to B he may have no rights of ownership at all, being bound, by virtue of a personal relation between them, to allow B to have the use and profits of the property, or even to deal with the property as B may direct. As the rules of the common law only recognize A's rights to the property and ignore those of B, A is called the legal owner, while B is called the equitable owner, because his rights are only recognized by virtue of the doctrines of equity. The legal owner is the nominal owner, the equitable the beneficial owner.(Jowitt's, 2nd ed., 1977, p. 1302).  1, record 4, English, - nominal%20owner

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

propriétaire nominal : 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, - propri%C3%A9taire%20nominal

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

Although at first the "cestui que use" was regarded as merely having a right to compel the feoffees to uses to carry out their duties, the rights of the "cestui que use" were so extensive that it was soon recognized that he had an estate in the land. The legal estate(the bare legal ownership) was in the feoffees to uses, the equitable estate(the beneficial right of enjoyment) in the "cestui que use"...(Megarry & Wade, 4th ed., 1975, p. 153).  1, record 7, English, - beneficial%20right%20of%20enjoyment

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

droit de jouissance 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%20de%20jouissance%20b%C3%A9n%C3%A9ficiaire

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Beneficial ownership is the right to the enjoyment of a thing as contrasted with the ... nominal ownership. (Osborn’s, 6th ed., 1976, p. 243).  1, record 8, English, - beneficial%20ownership

Record number: 8, Textual support number: 2 CONT

Nominal and beneficial ownership occur where two persons are owners in respect of one thing, although one of them either cannot derive any benefit from it at all, or has only exactly defined rights over it, while the other has the real benefit of the thing.(Jowitt's, 2nd ed., 1977, pp. 1301-2).  1, record 8, English, - beneficial%20ownership

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

propriété 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 8, French, - propri%C3%A9t%C3%A9%20b%C3%A9n%C3%A9ficiaire

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, 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 9, English, - significant%20shareholder

Record 9,  Textual support,  French

Record number: 9, 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 9, French, - actionnaire%20important

Record 9,  Textual support,  Spanish