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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Under the business judgment rule, the governing board of a corporation is free to use its own business judgment as to the use of corporate assets...  1, record 1, English, - business%20judgment

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

Conditional gift. Where a testator gave a house(and other assets) to his daughter on condition that she will always provide a home for my(other) daughter at the above address; it was held that these words were merely precatory, but that, even if regarded as a condition subsequent, they were void for uncertainty, and the beneficiary took the gift free from any condition.(Tristam and Coote, 26th, 1978, p. 16)  1, record 2, English, - conditional%20gift

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

donation conditionnelle; don conditionnel; legs conditionnel : termes normalisés 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, - donation%20conditionnelle

Record number: 2, Textual support number: 2 OBS

Le terme «conditional gift» s'applique tant à une donation entre vifs qu'à une donation testamentaire.  1, record 2, French, - donation%20conditionnelle

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Agreement allowing parents to pass assets on to their children to reduce estate taxes. The trust must be made irrevocable, meaning that the terms can never be changed. Assets put in such a trust usually exceed the amount that children and other heirs can receive tax free at a parent's death.  2, record 3, English, - bypass%20trust

Record number: 3, Textual support number: 1 CONT

A bypass trust is particularly useful for spouses who plan their estates together. By leaving property to each other in bypass trust form, they can guarantee that the property will only be taxed once between the two of them.  3, record 3, English, - bypass%20trust

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Fiducie créée par une convention expresse irrévocable en faveur des membres de la famille en vue de réduire le paiement des impôts au moment de la succession.  1, record 3, French, - fiducie%20d%27%C3%A9vitement%20fiscal

Record number: 3, Textual support number: 1 OBS

Évitement fiscal : au Canada, fait de parvenir par des moyens légaux à différer, réduire ou éluder complètement le paiement de ses impôts.  2, record 3, French, - fiducie%20d%27%C3%A9vitement%20fiscal

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Process used by a company in danger of being taken over by another in order to defend itself. This generally consists in the purchase of assets that, although unnecessary, may cause problems with the laws of free competition for the aggressor company, and the sale of assets that might be of interest to the aggressor.  1, record 4, English, - asset%20restructuring

Record number: 4, Textual support number: 1 OBS

asset restructuring: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 4, English, - asset%20restructuring

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Moyen de défense d'une entreprise qui risque d'être absorbée par une autre et qui consiste à acheter des actifs inutiles mais qui représentent une possible transgression des lois de libre concurrence pour l'entreprise qui attaque, et la vente des actifs intéressants pour cette entreprise.  1, record 4, French, - restructuration%20des%20actifs

Record number: 4, Textual support number: 1 OBS

restructuration des actifs : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 4, French, - restructuration%20des%20actifs

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Procedimiento que emplea una empresa en riesgo de ser absorbida por otra para defenderse. Consiste generalmente en la compra de activos que aunque innecesarios puedan originar problemas con las leyes de libre competencia para la empresa agresora, y la venta de activos en los que ésta estuviera interesada.  1, record 4, Spanish, - reestructuraci%C3%B3n%20de%20activos

Record number: 4, Textual support number: 1 OBS

reestructuración de activos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 4, Spanish, - reestructuraci%C3%B3n%20de%20activos

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

In emission trading, emitters acquire emission allowances as private assets that can be sold for money. If the allowances are granted free rather than auctioned, emission trading could indeed create windfall profits by converting public resources into transferable private assets.  2, record 5, English, - auctioned

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Si les contingents sont distribués sans frais plutôt que d'être vendus aux enchères, l'échange de droits d'émissions pourrait certes constituer une véritable aubaine.  3, record 5, French, - vendu%20aux%20ench%C3%A8res

Record 5,  Textual support,  Spanish