TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A lease purchase is a written agreement between a landlord and tenant giving the tenant an option to purchase the property at some future point in time. The nature of this type of real estate transaction can vary a great deal because virtually all the terms of a lease purchase are negotiable.  1, record 1, English, - lease%20purchase

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Convention financière de longue durée, en vertu de laquelle une société spécialisée (bailleur) met à la disposition d'un utilisateur (preneur), moyennant un loyer (souvent indexé), un immeuble à usage professionnel, avec promesse unilatérale de vente à l'expiration du bail et suivant des modalités diverses [...]  2, record 1, French, - cr%C3%A9dit%2Dbail%20immobilier

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A parcel of land that currently has no buildings (or improvements) on it.  3, record 2, English, - vacant%20lot

Record number: 2, Textual support number: 1 OBS

Vacant lots can be an opportunity for real estate investors who are interested in building an in-fill home on the land, or even for people who want to hold the land because the property may appreciate in the future.  3, record 2, English, - vacant%20lot

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Terrain sur lequel aucune construction n'a encore été érigée et que l'on détient le plus souvent à titre de placement.  4, record 2, French, - terrain%20vague

Record number: 2, Textual support number: 1 CONT

Lorsqu'un terrain vacant est situé à moins de 50 mètres d'une propriété, on observe que la valeur de la propriété va diminuer [...]  3, record 2, French, - terrain%20vague

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

When it is a present right of having the possession whenever it may become vacant by the determination of a preceding chattel interest, or whenever it may become vacant by the determination of a preceding freehold estate, or at some other future time to which only the possession is postponed; in each of these cases, the estate is said to be vested in right or interest.(Fearne, 10th ed., 1844, p. 27)  1, record 3, English, - vested%20in%20right

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

dévolu en droit : 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, - d%C3%A9volu%20en%20droit

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Devises are contingent or vested; that is, after the death of the testator. Contingent, when the vesting of any estate in the devisee is made to depend upon some future event.... But, when the future event is referred to merely to determine the time at which the devisee shall come into the use of the estate, this does not hinder the vesting of the estate at the death of the testator.(Black's, 5th ed., 1979, p. 407)  1, record 4, English, - vested%20devise

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

«Legs dévolu» est ici la forme elliptique de «legs dévolu de biens réels».  2, record 4, French, - legs%20d%C3%A9volu%20de%20biens%20r%C3%A9els

Record number: 4, Textual support number: 2 OBS

Cas d'emploi du terme legs dévolu : a) le terme est qualifié par l'indication de la chose ou de la catégorie léguée; b) la référence spécifique aux biens personnels ressortira de quelque autre façon sans qu'il soit nécessaire de l'exprimer; c) le terme anglais se présente dans le doublet vested bequest(s) or (and) devise(s) ou dans le groupe vested bequest(s), devise(s) or (and) legacy(ies). Le terme peut également revêtir une acception large.  1, record 4, French, - legs%20d%C3%A9volu%20de%20biens%20r%C3%A9els

Record number: 4, Textual support number: 3 OBS

legs dévolu de biens réels; legs dévolu : 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 4, French, - legs%20d%C3%A9volu%20de%20biens%20r%C3%A9els

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

A future estate in real property created by operation of law when a grantor conveys a lesser estate than he or she has. The residue left in the grantor is called a reversion which commences in possession in the future upon the end of a particular estate granted or devised, whether it be freehold or less than freehold.(Reilly, 1977, p. 374).  1, record 5, English, - reversion

Record number: 5, Textual support number: 2 CONT

A reversion means properly the residue of an estate left in the grantor to commence in possession after the determination of some particular estate granted by him. But it is frequently, though improperly, used so as to include any future estate, whether in reversion or remainder.(Mozledy and Whiteley, 10th, p. 418)  1, record 5, English, - reversion

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Le terme «reversion» et son équivalent français désignent à la fois la «réversion» en tant que droit et le mécanisme de la réversion.  1, record 5, French, - r%C3%A9version

Record number: 5, Textual support number: 2 OBS

réversion : 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, - r%C3%A9version

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A possibility of reverter is the interest that remains in the grantor, or in the heirs of the testator, who has conveyed or devised a determinable fee simple. It is a possibility that the grantor or the testator's heirs will reacquire the fee, that is, a vested interest, in the future. Thus, it is a mere possibility and not an estate or interest in land.(Anger and Honsberger, 2nd ed., 1985, p. 381).  1, record 6, English, - possibility%20of%20reverter

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

possibilité de retour : 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, - possibilit%C3%A9%20de%20retour

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The immediate or present possession and use of an estate or property, as distinguished from such as is postponed to a future time.(Black's, 5th ed., 1979, p. 1065).  1, record 7, English, - present%20enjoyment

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

jouissance actuelle : 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, - jouissance%20actuelle

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Extinguishment. The term has, in the law, no fixed, uniform and universal meaning, but varies with the subject matter to which it is applied; but usually it connotes the end of a thing, precluding the existence of future life therein, and has been defined generally as meaning a complete wiping out, destruction, or annihilation, and not a mere suspension; the destruction or cancellation of a right, power, contract, or estate; a discharge by operation of law; a termination; and, more specifically, as the annihilation or extinction of a right by its being consolidated with a greater or more extensive right; the extinction of a charge or equity by its passing into the hands of the owner of the lands charged; and it has been sometimes used in the sense of payment.("Corpus Juris Secundum", Vol. 35, p. 352)  1, record 8, English, - extinguishment

Record number: 8, Textual support number: 1 OBS

(extinguishment; extinction:) Both words are nouns corresponding to the verb "to extinguish". If there is differentiation, it is that extinguishment refers to the process, and extinction to the resultant state. Extinguishment means in law "the cessation or cancellation of some right or interest". (Garner, 1987, p. 235)  1, record 8, English, - extinguishment

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

extinction : 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, - extinction

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

The term is almost invariably used in a narrower sense, in contradistinction as well to contingent remainder, as to immediate devises, so as to denote "such a limitation of a future estate or interest in lands or chattels, as the law admits in the case of a will, though contrary to the rules of limitation in conveyances at common law", or, in other words, to denote limitations of springing interests, limitations of interest by way of conditional limitation, and quasi remainders after a life interest in personal estate...(Fearne, p. 33)  1, record 9, English, - executory%20devise

Record number: 9, Textual support number: 2 CONT

Every devise of a future interest, which is not preceded by an estate of freehold, created by the same will(whether consisting of one or more testamentary papers), or which, being so preceded, is limited to take effect before or after, and not at the expiration of such prior estate of freehold, is an executory devise.(Jarman, p. 1420)  1, record 9, English, - executory%20devise

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Acception restreinte. Dans les équivalents normalisés, l'élément «non réalisé» se voit attribuer une vocation technique selon laquelle il désigne ce qui est à réaliser. Cas d'emploi du second équivalent : a) le terme est qualifié par l'indication de la chose ou de la catégorie léguée; b) la référence spécifique aux biens réels ressortira de quelque autre façon sans qu'il soit nécessaire de l'exprimer; c) le terme anglais se présente dans le doublet «executory devise(s), bequest(s) or (and) legacy(ies)».  1, record 9, French, - legs%20de%20biens%20r%C3%A9els%20non%20r%C3%A9alis%C3%A9

Record number: 9, Textual support number: 2 OBS

legs de biens réels non réalisés; legs non réalisé : 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 9, French, - legs%20de%20biens%20r%C3%A9els%20non%20r%C3%A9alis%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A bare chance or expectation of acquiring a property or succeeding to an estate in the future, but without any present right in or to it which the law would recognize as an estate or interest.(Black, 5th, p. 1049)  1, record 10, English, - mere%20possibility

Record number: 10, Textual support number: 1 OBS

(W)hat is termed a bare or mere possibility signifies nothing more than an expectancy, which is specifically applied to a mere hope of succession, unfounded in any limitation, provision, trust, or legal act whatever; such as the hope which an heir apparent or presumptive has of succeeding to the ancestor’s estate. ("Words and Phrases/U.S.", Vol. 33, p. 114)  1, record 10, English, - mere%20possibility

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

simple possibilité : 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 10, French, - simple%20possibilit%C3%A9

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

A lease may be defined as a grant of the right to possession of the leased premises for a specified period of time commencing either immediately or at some ascertainable date in the future and ending at some point thereafter. A transaction is characterized as a lease rather than a grant when the owner or the grantor of the interest retains a "reversionary interest". In other words, possession of the leased premises reverts to the lessor on the termination of the lease. In order for the transaction to be characterized as a lease rather than a licence, the lessee's possession of the leased premises must be exclusive. If ultimate possession and control remain with the lessor, a licence rather than a lease will exist....("Real Estate and Landlord and Tenant", 1983-1984, p. 334)  1, record 11, English, - lease

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

L'équivalent «bail» s'emploie aussi pour rendre le sens métonymique de «lease», désignant le document qui constate la cession à bail.  2, record 11, French, - bail

Record number: 11, Textual support number: 2 OBS

bail, location à bail : 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 11, French, - bail

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

An estate intervening(between) the interest giving a right of present possession and the remote future interest, the effect of which is to prevent a merger of such present and future interests to create a fee simple.(Cartwright, 1972, p. 492)  1, record 12, English, - intermediate%20estate

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

domaine intermédiaire : 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 12, French, - domaine%20interm%C3%A9diaire

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

A part payment on the purchase price of property which has been sold under an agreement that the unpaid balance of the purchase price shall be paid on specified future dates; also applies to a part payment on a debt, e. g., a note or tax assessment.("The Arnold Encyclopedia of Real Estate", 1978, p. 43).  1, record 13, English, - instalment

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

versement : 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 13, French, - versement

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

The right, or expectation of a future right, that a wife has in real estate, of which her husband has become seized, while he is still living, such right becoming consummate as her dower if he dies leaving her surviving and she has not previously released her interest.(Ballentine, 3rd ed., 1969, p. 599).  1, record 14, English, - inchoate%20right%20of%20dower

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

droit de douaire virtuel : 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 14, French, - droit%20de%20douaire%20virtuel

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

A future interest is an interest in property in which the right to possession or enjoyment of the property is postponed to a future time. Nevertheless, it is a presently existing interest in the property and it is thus part of the total ownership of the property. The fact that a future interest is a presently existing interest implies that it confers present, as well as future, rights and obligations. (Anger & Honsberger, 2nd ed., 1985, p. 335)  1, record 15, English, - future%20interest

Record number: 15, Textual support number: 2 CONT

A doctrine of estates which measured interests in land in terms of duration and recognized that interests could arise successively as segments of an ultimate estate in fee simple invited the working out of a law of future interests. "A future interest may be described as an interest in land or other things in which the privilege of possession or of enjoyment is future and not present. It should be emphasized that the interest is an existing interest from the time of its creation, and is looked upon as a part of the total ownership of land or other thing which is its subject matter. "(Laskin, 1964, p. 327)  1, record 15, English, - future%20interest

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

intérêt futur : 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 15, French, - int%C3%A9r%C3%AAt%20futur

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

A "future estate" is an estate limited to commence in possession at a future day, either without the intervention of a precedent estate or on the determination, by lapse of time or otherwise, of a precedent estate created at the same time.(Words and Phrases/U. S., pp. 868-9)  1, record 16, English, - future%20estate

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

domaine futur : 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 16, French, - domaine%20futur

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

An estate which is to vest in possession at a future time(Cartwright, 1972, p. 343; Ballentine's, 3rd ed., 1969, p. 434)  1, record 17, English, - executory%20estate

Record number: 17, Textual support number: 1 CONT

Executory estates (are) interest(s) which depend for their enjoyment on some subsequent event or contingency. (Jowitt’s, 2nd ed., 1977, p. 749)  1, record 17, English, - executory%20estate

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Dans l'équivalent normalisé, l'élément «non réalisé» se voit attribuer un sens particulier qui vise ce qui ne prend effet que dans le futur.  1, record 17, French, - domaine%20non%20r%C3%A9alis%C3%A9

Record number: 17, Textual support number: 2 OBS

domaine non réalisé : 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 17, French, - domaine%20non%20r%C3%A9alis%C3%A9

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Because enjoyment is postponed in a future interest, the interest is sometimes called an "estate in expectancy". This term is somewhat misleading in that it is applied both to future interests which are vested, and to contingent interests, or interests which are not vested.(Anger & Honsberger, 2nd ed., 1985, p. 336).  1, record 18, English, - estate%20in%20expectancy

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

domaine en expectative : 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 18, French, - domaine%20en%20expectative

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

A future interest in real estate created at the same time and by the same instrument as another estate, and limited to arise immediately upon the termination of the prior estate.(Reilly, 2nd, p. 405)  1, record 19, English, - estate%20in%20remainder

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

domaine résiduel : 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 19, French, - domaine%20r%C3%A9siduel

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

The residue of an estate left by operation of law in the grantor or his heirs, or in the heirs of a testator, commencing in possession on the determination of a particular estate granted or devised.... It is a vested interest or estate, in as much as person entitled to it has a fixed right to future enjoyment.(Black's, 5th ed., 1979, p. 1186).  1, record 20, English, - estate%20in%20reversion

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

domaine de réversion : 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 20, French, - domaine%20de%20r%C3%A9version

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

English common law is unique in that it recognizes no absolute or allodial ownership of lands. Instead it recognizes estates or interests in land. (Anger and Honsberger, 2nd ed., 1985, p. 6).  1, record 21, English, - estate%20in%20land

Record number: 21, Textual support number: 2 OBS

It is the concept of seisin which links the abstract concept of the estate with the physical thing, the land. The person who has the seisin, or who is entitled to it in the future, has an estate in the land.(Anger and Honsberger, 2nd ed., 1985, p. 26)  1, record 21, English, - estate%20in%20land

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

domaine foncier : 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 21, French, - domaine%20foncier

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

(The) right of re-entry(is) the future interest left in the transferor of property who transfers an estate on condition subsequent. If the condition is broken, the transferor has the right and the power to terminate the estate.(Reilly, 2nd ed., 1982, p. 418)  1, record 22, English, - entry

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

droit de rentrée : 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 22, French, - droit%20de%20rentr%C3%A9e

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

[A power of appointment] is a power created or reserved by a person(known as the donor of the power) enabling another person(known as the donee of the power) to designate, within the limits prescribed by the donor, the transferees of the property or their shares.(Schwartz, "Future Interests and Estate Planning", 1965, p. 343  1, record 23, English, - donee

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

dépositaire de pouvoir : 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 23, French, - d%C3%A9positaire%20de%20pouvoir

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Power of appointment-It is a power created or reserved by a person(known as the donor of the power) enabling another person(known as the donee of the power) to designate, within the limits prescribed by the donor, the transferees of the property or their shares.(Schwartz, "Future Interests and Estate Planning", 1965, p. 343)  1, record 24, English, - donor

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

auteur de pouvoir; auteure de pouvoir : 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 24, French, - auteur%20de%20pouvoir

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Devises are contingent or vested; that is, after the death of the testator. Contingent, when the vesting of any estate in the devisee is made to depend upon some future event, in which case, if the event never occur, or until it does occur, no estate vests under the devise.(Black's, 5th ed., 1979, p. 407)  1, record 25, English, - contingent%20devise

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

legs éventuel de biens réels; legs éventuel : 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 25, French, - legs%20%C3%A9ventuel%20de%20biens%20r%C3%A9els

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

A contract for a lease is an agreement enforceable in law whereby one party agrees to grant and another to take a lease. The expressions "contract for lease" and "agreement for lease" are usually interchangeable, but "contract for lease" is to be preferred as being more definite, agreement frequently meaning one of many stipulations in a contract. A contract for a lease is to be distinguished from a lease, because a lease is actually a conveyance of an estate in land, whereas a contract for a lease is merely an agreement that such a conveyance shall be entered into at a future date.(Woodfall, 27th, p. 132)  1, record 26, English, - contract%20for%20lease

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

contrat à fin de bail : 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 26, French, - contrat%20%C3%A0%20fin%20de%20bail

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

No abeyance of freehold. Limitations of land operating at common law were subject to the rule that there must always be a tenant of the freehold; in other words, the freehold must never be in abeyance. Consequently, an estate of freehold could not at common law be limited to commence in the future save by way of remainder after a particular estate, and a remainder could not be limited so as to vest in possession at a date later than the determination of the preceding estate.(Halsbury, 4th ed., Vol. 39, p. 327).  1, record 27, English, - abeyance%20of%20freehold

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

vacance de tenure franche : 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 27, French, - vacance%20de%20tenure%20franche

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

Deferred gifts are part of your will or estate plans. They are set up now but the funds are only available for use in the future.  1, record 28, English, - deferred%20gift

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

Les dons différés s'inscrivent dans votre testament ou votre plan successoral. Ces dons sont établis maintenant, mais ils ne seront disponibles que dans l'avenir.  1, record 28, French, - don%20diff%C3%A9r%C3%A9

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

estate in reversion : A future estate under which a grantor obtains a present right to a future interest in property that the grantor conveys to another : usually the residue of a life estate.  2, record 29, English, - heir%20in%20reversion

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

«domaine de réversion» est l'équivalent de «estate in reversion» normalisé dans le cadre du PAJLO.  1, record 29, French, - h%C3%A9ritier%20par%20r%C3%A9version

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

This freezing technique is used most commonly in a family context called an "estate freeze" to facilitate transfer of future growth of a company from father to a child avoiding capital gain tax on the father's death.  1, record 30, English, - key%2Dman%20freeze

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

Le gel des avoirs contrôlés par une personne-clé à l'intérieur d'une société.  1, record 30, French, - gel%20des%20avoirs%20de%20la%20soci%C3%A9t%C3%A9

Record 30,  Textual support,  Spanish