TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

[For] U. S. tax purposes..., the term ’’United States person’’ means : a citizen or resident of the United States; a domestic partnership; a domestic corporation; any estate other than a foreign estate; any trust if a court within the United States is able to exercise primary supervision over the administration of the trust, and one or more United States persons have the authority to control all substantial decisions of the trust; or any other person that is not a foreign person.  1, record 1, English, - United%20States%20person

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The mere fact that an individual or corporation has authority to administer an estate under the law of another jurisdiction gives that person no title or power over the assets of the deceased which will be recognized in Ontario.... It follows that, until confirmed by ancillary letters or by resealing in a Court in Ontario, a foreign grant confers no authority... to deal with assets in the province. ["Hull & Cullity, Macdonell, Sheard and Hull on Probate Practice, "3rd ed., 1981, p. 305].  1, record 2, English, - foreign%20grant

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

lettres étrangères : 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 2, French, - lettres%20%C3%A9trang%C3%A8res

Record number: 2, Textual support number: 2 OBS

lettres étrangères : terme utilisé au pluriel dans ce contexte.  2, record 2, French, - lettres%20%C3%A9trang%C3%A8res

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

When the court is satisfied that the testator died domiciled in a foreign country, and that his will contained a general appointment of executors, and has been duly authenticated by those executors in the proper court in the foreign country, it is the duty of the Surrogate Court in this province to clothe the foreign executors with ancillary letters of probate to enable them to get possession of that part of the personal estate which was locally situate in Ontario.(Kingsford, Executors and Administrators, 1914, p. 63)  1, record 3, English, - foreign%20executor

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

exécuteur testamentaire étranger : 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, - ex%C3%A9cuteur%20testamentaire%20%C3%A9tranger

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Subsidiary grant of probate relating to a grant obtained outside the (jurisdiction), giving powers of administration to a foreign executor over property in the (jurisdiction). (Curzon, A Dictionary of Law, 1979, p. 269)  1, record 4, English, - ancillary%20probate

Record number: 4, Textual support number: 1 CONT

Where a foreign court of competent jurisdiction has granted probate... of an estate that includes property in Ontario, and application for ancillary probate... is made and it is shown that the executor... is by the law of the domicile of the deceased entitled to receive the property... ancillary letters shall be issued.("Surrogate Court Rules", O. Reg. 143/78, R. 29)  1, record 4, English, - ancillary%20probate

Record number: 4, Textual support number: 2 CONT

An application for an ancillary grant of probate cannot be opposed on the ground that the formal requirements of the law of the domicile have not been complied with, or that the will of which probate had been granted in the jurisdiction of the domicile had been revoked under that law. In such a case, the correct procedure is to reopen the question if this is possible in the courts of the testator’s domicile. (Hull and Cullity, p. 307)  2, record 4, English, - ancillary%20probate

Record number: 4, Textual support number: 1 OBS

ancillary letters probate: term usually used in the plural  2, record 4, English, - ancillary%20probate

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

«Ancillary probate» est la forme elliptique de «ancillary grant of probate» et «ancillary letters probate». Le substantif «grant» s'emploie dans le sens de «letters» et est rendu par «lettres».  2, record 4, French, - lettres%20d%27homologation%20auxiliaires

Record number: 4, Textual support number: 2 OBS

lettres d'homologation auxiliaires : terme normalisé par le Comité de normalisation du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  3, record 4, French, - lettres%20d%27homologation%20auxiliaires

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Foreign real estate, such as recreational properties may be a high-growth market...  1, record 5, English, - recreational%20property

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

... in relation to the government of a foreign country or any political subdivision thereof, [agent means] a person empowered to perform a function or duty on behalf of the government of the foreign country or political subdivision, other than a function or duty in connection with the administration or management of the estate or property of a natural person. [Bank Act].  1, record 6, English, - person%20empowered

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

[...] à l'égard du gouvernement d'un pays étranger ou d'une de ses subdivisions politiques, [le mandataire est] la personne habilitée, pour le compte de ce gouvernement, à exercer des attributions non reliées à l'administration ou à la gestion de la succession ou des biens d'une personne physique. [Loi sur les banques].  1, record 6, French, - personne%20habilit%C3%A9e

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

U. S. investments via Canadian mutual funds are safe from U. S. estate tax. If you own U. S. securities, even if they are in a Canadian RSP, then you are vulnerable to the tax. If you are near or past the $60, 000 mark in total U. S. situs assets(a notable exception being cash), consider backing out of direct ownership of U. S. securities and participating through Canadian mutual funds invested in the U. S. markets. It's something to watch, with the RSP foreign content limit rising and headed toward 20%. The IRS position is that U. S. situs assets held in an RSP are subject to U. S. estate tax.  1, record 7, English, - U%2ES%2E%20situs%20asset

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

The flow of funds into Canada from abroad, either in the form of direct investment(foreign companies purchasing Canadian companies or assets such as real estate, or foreign companies bringing in money to build new facilities or expand existing facilities), portfolio investment(the purchase of Canadian bonds and shares on Canadian bond and stock markets), or new debt(the purchase of new issues of Canadian bonds or short-term money-market instruments such as treasury bills).  4, record 8, English, - capital%20inflow

Record number: 8, Textual support number: 1 CONT

... when a bond is sold (exported) to another nation the payment, called "capital inflow", is entered as a credit in the [US] capital account. Importing a bond would result in a "capital outflow".  5, record 8, English, - capital%20inflow

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Toutes choses égales par ailleurs, le risque qu'un afflux de capitaux ravive l'inflation sera donc d'autant plus faible que le taux de change est plus flexible.  3, record 8, French, - entr%C3%A9e%20de%20capitaux

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Dinero que entra a un país a causa de tasas de intereses más altas.  5, record 8, Spanish, - entrada%20de%20capitales

Record number: 8, Textual support number: 1 CONT

Ante la amenaza de recalentamiento de la economía como consecuencia de la considerable afluencia de capital, los responsables de las políticas tienen que tomar difíciles decisiones sobre la magnitud, secuencia y oportunidad de las políticas.  6, record 8, Spanish, - entrada%20de%20capitales