TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The... real estate and leasing services office provides general assistance to state agencies in all aspects of real property contracting, including easements, mineral leases, surface leases, purchase, sale or transfer of real property, acquisition of leased space, space reductions, reporting and contract management.  3, record 1, English, - real%20property%20contracting

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

The Northern Finance Association has had... annual fall forums at which finance academics, professionals, and PhD students from throughout North America and around the world gather to hear and present the latest research in all areas of finance. These areas include : asset pricing, arbitrage, behavioural finance, corporate finance, corporate governance, derivatives, emerging markets, financial development, financial institutions, finance theory, financial regulation, international finance, market efficiency, market microstructure, mathematical finance, real estate finance, and other papers of general interest.  3, record 2, English, - Northern%20Finance%20Association

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

La Northern Finance Association (NFA) tient [...] un forum annuel automnal qui permet aux professeurs, professionnels et étudiants de doctorat en finance de l'Amérique du Nord et du reste du monde de se regrouper pour entendre et présenter les dernières recherches dans tous les domaines de la finance. Ces domaines incluent : évaluation des actifs, arbitrage, finance comportementale, finance corporative, gouvernance d'entreprise, produits dérivés, marchés émergents, développement financier, institutions financières, théorie financière, règlementation financière, finance internationale, efficience des marchés, microstructure des marchés, finance mathématique, finance immobilière, et autres sujets d"intérêt général.  3, record 2, French, - Northern%20Finance%20Association

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Serving the Brantford and Brant County areas, BRREA is a dedicated resource for both... members and the general public in all real estate transactions. Along with handling the day-to-day operations of the Multiple Listing Service(MLS®) and being a dedicated resource for the real estate industry, [it] also [provides] education and training for [its] members, [and has] committees responsible for the enhancement of... services and engagement within the community.  3, record 3, English, - Brantford%20Regional%20Real%20Estate%20Association%20Inc%2E

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

... In general terms, a "stapled security" involves two or more separate securities that are "stapled" together such that the securities are not freely transferable independently of each other. Within the scope of section 18. 3 [of the "Income Tax Act"], a stapled security is a publicly-traded security that is traded together with another security in circumstances that allow deductions to be taken that frustrate the policy objectives of the tax on specified investment flow-through(SIFT) trusts and partnerships, and of the tax regime for real estate investment trusts(REITs). These "stapled securities" also have the potential to inappropriately erode the Canadian corporate tax base.  2, record 4, English, - stapled%20security

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

En termes généraux, un «titre agrafé» est constitué de plusieurs titres distincts qui sont «agrafés» ensemble de sorte qu'ils ne sont pas transférables librement les uns sans les autres. Pour l'application de [l'article 18.3 de la «Loi de l'impôt sur le revenu»], un titre agrafé est un titre coté en bourse qui est négocié avec un autre titre dans des circonstances qui donnent lieu à des déductions qui déjouent les objectifs de politique de l'impôt des fiducies et des sociétés de personnes intermédiaires de placement déterminées et du régime d'imposition des fiducies de placement immobilier (FPI). Les titres agrafés peuvent aussi entraîner l'érosion de l'assiette canadienne de l'impôt des sociétés.  2, record 4, French, - titre%20agraf%C3%A9

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Hidden Bench Estate Series wines are those that can usually be produced in case lots varying between 250 and 750 cases depending on vintage, varietal and vineyard designation and as such are more readily available in restaurants and to the general public than Terroir Series wines.  1, record 5, English, - case

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

As a general rule, at the time of making application to be appointed as administrator of the estate of a person dying intestate, the applicant must post with the court a bond to ensure that he/she properly carries out the functions of administrator.  3, record 6, English, - administration%20bond

Record number: 6, Textual support number: 2 CONT

The bond is signed by two sureties. The penalty in the bond is double the value of the estate.  4, record 6, English, - administration%20bond

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

[...] le demandeur [la personne qui a demandé qu'on lui concède l'administration de la succession] doit contracter un engagement avec une ou des garanties relativement à l'exécution de ses fonctions : c'est ce qu'on a coutume d'appeler l'«administration bond».  3, record 6, French, - engagement%20de%20l%27administrateur

Record number: 6, Textual support number: 2 CONT

[...] la pénalité en cas d'inexécution du «bond» [...] est en principe du double de la valeur de l'actif successoral dévolu à l'«administrator» par le «grant» [...]  4, record 6, French, - engagement%20de%20l%27administrateur

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Aquel en el que el propietario de un inmueble de productos como fideicomitente lo entrega al banco como fiduciario, que se encarga de administrarlo, después de acordar los contratos de arrendamiento respectivos: cobrar las rentas; pagar los impuestos relativos; cubrir los gastos de conservación, vigilancia y mantenimiento. El caso señalado da una idea somera de este tipo de fideicomisos que también son aplicables en herencias, tutelas, sucesiones o cualquier otro caso donde se considera conveniente la intervención de un tercero que, ajeno a afectaciones de carácter personal, pueda cumplir un objetivo determinado.  1, record 6, Spanish, - fideicomiso%20de%20administraci%C3%B3n

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The net value [of the estate] is the amount remaining after debts, taxes, legal fees, funeral and administrative expenses have been paid.  1, record 7, English, - administrative%20expenses

Record number: 7, Textual support number: 2 CONT

In general the personal representatives are responsible for paying... expenses arising out of the administration of the estate.  4, record 7, English, - administrative%20expenses

Record number: 7, Textual support number: 1 OBS

Terms usually used in the plural.  5, record 7, English, - administrative%20expenses

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

[Le «personal representative»] appliquera [...] en cas de doute, l'ordre légal de priorité [des dettes] établi [...] pour les successions insolvables [...] Cet ordre de priorité est celui-là même que définissent les règles de la faillite [...], sous réserve du paiement prioritaire des frais de funérailles et d'administration successorale («funeral, testamentary and administration expenses»).  1, record 7, French, - frais%20d%27administration%20successorale

Record number: 7, Textual support number: 1 OBS

pluriel d'usage.  4, record 7, French, - frais%20d%27administration%20successorale

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

... an estate in fee simple absolute, is an estate limited to a person and his heirs general or indefinite. And the omission of the word "his" will not vitiate the estate, nor are the words "and assigns forever" necessary to create it, although usually added.  2, record 8, English, - estate%20in%20fee%20simple%20absolute

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

An estate resulting from the statute of "De Donis Conditionalibus" operating upon the old common law conditional fee. The estate is limited to the grantee and his lineal heirs, which may be an estate tail "general, "as where the grant is to the grantee and the heirs of his body generally, or an estate tail "special. "... [Cartwright, 1972, p. 361].  1, record 9, English, - estate%20tail%20general

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

domaine taillé ordinaire; fief taillé ordinaire : 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, - domaine%20taill%C3%A9%20ordinaire

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The most common of the limited grants of administration occurs for the protection of the estate where there is likely to be delay in the appointment of a permanent administrator and the Court appoints someone to collect the assets and preserve them until a general or permanent grant can be made. This type of limited grant is known as a grant "ad colligenda bona. "[Freeney, "The Canadian Law of Wills, "1982, vol. 1, p. 167].  1, record 10, English, - grant%20ad%20colligenda%20bona

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

lettres d'administration conservatoires : 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, - lettres%20d%27administration%20conservatoires

Record number: 10, Textual support number: 2 OBS

lettres d'administration conservatoires : terme habituellement utilisé au pluriel.  2, record 10, French, - lettres%20d%27administration%20conservatoires

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

A general bequest is a gift of the testator's personal property described in general terms, as of "all my personal estate. "["Jarman on Wills, "8th ed., 1951, p. 1016].  1, record 11, English, - general%20bequest

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

«Legs général» est la forme elliptique de «legs général de biens personnels».  2, record 11, French, - legs%20g%C3%A9n%C3%A9ral%20de%20biens%20personnels

Record number: 11, Textual support number: 2 OBS

legs général de biens personnels; legs général : 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, - legs%20g%C3%A9n%C3%A9ral%20de%20biens%20personnels

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

general letters of administration: term usually used in the plural.  2, record 12, English, - general%20letters%20of%20administration

Record number: 12, Textual support number: 2 OBS

For the purposes of the "Administration of Estates Act 1925" [UK] "Administration" means with reference to the real and personal estate of a deceased person, letters of administration whether general or limited or with the will annexed or otherwise. ["Williams, Mortimer & Sunnucks on Executors, Administrators and Probate, "1982, p. 17].  1, record 12, English, - general%20letters%20of%20administration

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

lettres d'administration générales : 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, - lettres%20d%27administration%20g%C3%A9n%C3%A9rales

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

The word "title" has over the years acquired a meaning in general use which is normally thought of as covering all of the interests of an owner in land. We find that the word is used as, "I have surveyed this man's title" and "The title to this man's land is free of encumbrances. "In these two examples, the word "title" has a completely different meaning. In the first instance, "title" is intended to mean extent of title, the boundaries of the land. And in the second instance, "title" is intended to mean the chain of title, the factors which affect the ownership of the land... In legal surveying and land ownership, the word "title" should be qualified or explained by defining it as either "Chain of title"-the province of the lawyer, or "Extent of title"-the province of the surveyor.(Lamont, "Real Estate Conveyancing, "1976, pp. 552-553).  1, record 13, English, - extent%20of%20title

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

étendue du titre : 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, - %C3%A9tendue%20du%20titre

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

A general gift may be a gift of all the testator's assets, such as "all my property"; or a gift of all the testator's assets of a particular nature, such as "all my realty"; or a gift of the testator's residuary estate, or of his residue of a particular nature, such as "all my property remaining after the payment of my legacies, "or "all my personal property remaining after the payment of any legacies. "The characteristic of all general gifts is that no particular item of the specified property is identified.(Mellows, "The Law of Succession, "4th ed., 1983, p. 143)  1, record 14, English, - general%20gift

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

legs général : 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, - legs%20g%C3%A9n%C3%A9ral

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

In English law, the issue in tail, who claims "per formam doni," by the form of the gift. [Black, 6th, p. 724].  1, record 15, English, - heir%20in%20tail

Record number: 15, Textual support number: 1 CONT

An heir general took by descent as fixed by law, as opposed to an heir special or heir in tail, who claimed as issue in tail "per formam doni, "i. e., according to the nature of the estate tail. [Jowitt's, 2nd ed., 1977, p. 897].  1, record 15, English, - heir%20in%20tail

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

héritier en fief taillé; héritier particulier : 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 15, French, - h%C3%A9ritier%20en%20fief%20taill%C3%A9

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

The words "and his heirs" constitute a general limitation... denoting that the estate is one of that class of estates which are termed estates in fee. And similarly the words "and the heirs of his body, ""for life, ""for years, "are general limitations, denoting that the estates are respectively estates tail, freeholds not of inheritance, and chattel interests.(Ferne, v. 2, p. 11)  1, record 16, English, - general%20limitation

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

délimitation ordinaire : 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, - d%C3%A9limitation%20ordinaire

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

This phrase is a general denomination of personal property, as distinguished from real property. In the law of wills, the term "goods and chattels" will, unless restrained by the context, pass all the personal estate.(Black's, 5th ed., 1979, p. 624).  1, record 17, English, - goods%20and%20chattels

Record number: 17, Textual support number: 1 CONT

"Goods and chattels," at the time when these words were introduced into English law, were used to embrace all property not included in "lands, tenements and hereditaments" which are technically descriptive of realty. As such, the expression "goods and chattels" is used as equivalent to "personalty," but in the interpretation of dispositions and of statutes, this must not always be accepted. (Goodeve, 1937, pp. 8-9).  1, record 17, English, - goods%20and%20chattels

Record number: 17, Textual support number: 2 OBS

goods and chattels: term used in plural in this context.  2, record 17, English, - goods%20and%20chattels

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

L'expression «goods or chattels» est souvent utilisée dans les textes législatifs. L'équivalent normalisé (biens personnels) ne s'emploie que lorsque l'anglais «or» est conjonctif. Dans les autres cas, il faut employer les équivalents distincts de «goods» et de «chattels».  1, record 17, French, - biens%20personnels

Record number: 17, Textual support number: 2 OBS

biens personnels : 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, - biens%20personnels

Record number: 17, Textual support number: 3 OBS

biens personnels : terme utilisé au pluriel dans ce contexte.  2, record 17, French, - biens%20personnels

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

The reduction of legacies for the purpose of paying the testator’s debts.  2, record 18, English, - abatement%20of%20legacies

Record number: 18, Textual support number: 1 CONT

Abatement of legacies... When the estate is short of paying the debts and legacies, and there are general legacies and specific legacies, the rule is that the general legatees must abate proportionably in order to pay the debts...  2, record 18, English, - abatement%20of%20legacies

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Diminution proportionnelle de chacun des legs de sommes d'argent prévus dans un testament afin de payer entièrement les dettes du testateur défunt et les droits de succession.  1, record 18, French, - r%C3%A9duction%20de%20legs

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

"And his heirs" were also said to be words of inheritance since they indicated an inheritable estate, as opposed to a life estate which died with the life tenant. Moreover, they were words of general inheritance in contrast to "and the heirs of his body" which created a fee tail and were words of special inheritance, limiting the estate to descendants of A.(Cribbet, p. 42).  1, record 19, English, - words%20of%20special%20inheritance

Record number: 19, Textual support number: 1 OBS

words of special inheritance: term used in the plural in this context.  2, record 19, English, - words%20of%20special%20inheritance

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

termes d'hérédité particulière; termes de transmission héréditaire particulière : 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 19, French, - termes%20d%27h%C3%A9r%C3%A9dit%C3%A9%20particuli%C3%A8re

Record number: 19, Textual support number: 2 OBS

termes d'hérédité particulière; termes de transmission héréditaire particulière : termes utilisés au pluriel dans ce contexte.  2, record 19, French, - termes%20d%27h%C3%A9r%C3%A9dit%C3%A9%20particuli%C3%A8re

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

While each case must depend upon an interpretation of the instrument under consideration, in general it may be said that words indicating duration, such as "so long as", "during", "while" and "until", are apt to create a determinable estate.(Anger and Honsberger, 2nd, p. 125)  1, record 20, English, - words%20of%20duration

Record number: 20, Textual support number: 1 OBS

words of duration: term used in the plural in this context.  2, record 20, English, - words%20of%20duration

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

termes indicatifs de durée : 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, - termes%20indicatifs%20de%20dur%C3%A9e

Record number: 20, Textual support number: 2 OBS

termes indicatifs de durée : terme utilisé au pluriel dans ce contexte.  2, record 20, French, - termes%20indicatifs%20de%20dur%C3%A9e

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

"And his heirs" were also said to be words of inheritance since they indicated an inheritable estate, as opposed to a life estate which died with the life tenant. Moreover, they were words of general inheritance in contrast to "and the heirs of his body" which created a fee tail and were words of special inheritance, limiting the estate to descendants of A.(Cribbet, p. 42).  1, record 21, English, - words%20of%20general%20inheritance

Record number: 21, Textual support number: 1 OBS

words of general inheritance: term used in the plural in this context.  2, record 21, English, - words%20of%20general%20inheritance

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

termes d'hérédité générale; termes de transmission héréditaire générale : 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, - termes%20d%27h%C3%A9r%C3%A9dit%C3%A9%20g%C3%A9n%C3%A9rale

Record number: 21, Textual support number: 2 OBS

termes d'hérédité générale; termes de transmission héréditaire générale : termes utilisés au pluriel dans ce contexte.  2, record 21, French, - termes%20d%27h%C3%A9r%C3%A9dit%C3%A9%20g%C3%A9n%C3%A9rale

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Title is a common term used to denote the facts which, if proved, would enable a person to recover or retain possession of something. (Reilly, p. 480)  1, record 22, English, - title

Record number: 22, Textual support number: 1 OBS

The term "title" has been described as the means whereby the owner of lands has the just possession of his property. It is often used as a synonym for ownership and, in general, this terminology causes little difficulty. However, it should be remembered that the common law did not recognize allodial title, that is to say, ownership of the land. Rather it recognized tenurial title, which means ownership of an estate in land held either directly or indirectly from the Crown. Hence, it is more accurate to say that "title" connotes the lawful right of possession of an estate in land.(Anger and Honsberger, 2nd, p. 1258)  1, record 22, English, - title

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Acception usuelle en droit des biens.  1, record 22, French, - titre

Record number: 22, Textual support number: 2 OBS

titre : 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, - titre

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

A right at common law or under statute pertaining to the public generally and exercisable by any member thereof, such as the right to pass along a highway, as contrasted with a private right attaching to an individual. ("The Oxford Companion to Law", 1980, p. 1016).  1, record 23, English, - public%20right

Record number: 23, Textual support number: 1 CONT

An easement must always be appurtenant to land; it is a right exercisable by the owner for the time being by virtue of his estate in the land. A public right, on the other hand, is a right exercisable by anyone, whether he owns land or not, merely by virtue of the general law.(Megarry and Wade, p. 815)  1, record 23, English, - public%20right

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

droit public : 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, - droit%20public

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

A general power enables the donee to appoint the property to any person or persons(including himself), for any estate, and on any conditions....(Jowitt, p. 1398)  1, record 24, English, - general%20power%20of%20appointment

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

pouvoir général de désignation; pouvoir général d'attribution; pouvoir général : 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, - pouvoir%20g%C3%A9n%C3%A9ral%20de%20d%C3%A9signation

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Tail male general is the same thing as tail male; the word "general", in such case, implying that there is no other restriction upon the descent of the estate than that it must go in the male line.... The word "general", in the phrase, expresses a purely negative idea, and may denote the absence of any restriction, or the absence of some given restriction which is tacitly understood.(Black, 5th, p. 1303)  1, record 25, English, - general%20tail%20male

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

fief taillé ordinaire en ligne masculine : 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 25, French, - fief%20taill%C3%A9%20ordinaire%20en%20ligne%20masculine

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

For the purposes of the "Administration of Estates Act 1925" [UK] "Administration" means with reference to the real and personal estate of a deceased person, letters of administration whether general or limited or with the will annexed or otherwise.("Williams, Mortimer & Sunnucks on Executors, Administrators and Probate", 1982, p. 17)  1, record 26, English, - limited%20letters%20of%20administration

Record number: 26, Textual support number: 2 OBS

limited letters of administration: term usually used in the plural in this context.  2, record 26, English, - limited%20letters%20of%20administration

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

lettres d'administration limitées : 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, - lettres%20d%27administration%20limit%C3%A9es

Record number: 26, Textual support number: 2 OBS

lettres d'administration limitées : terme habituellement utilisé au pluriel dans ce contexte.  2, record 26, French, - lettres%20d%27administration%20limit%C3%A9es

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

"Interests in succession" is an expression of such a general character as to include every device known to conveyancers by which the enjoyment of an estate under the same deed or will may be had by different persons succeeding to the estate in their order.(Stroud's, 4th ed., 1971, vol. 3, p. 1405).  1, record 27, English, - interests%20in%20succession

Record number: 27, Textual support number: 1 OBS

interests in succession; successive interests: terms usually used in the plural in this context.  2, record 27, English, - interests%20in%20succession

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

intérêts successifs: 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, - int%C3%A9r%C3%AAts%20successifs

Record number: 27, Textual support number: 2 OBS

intérêts successifs : terme habituellement utilisé au pluriel dans ce contexte.  2, record 27, French, - int%C3%A9r%C3%AAts%20successifs

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

A general restraint on alienation of an estate in fee simple is void even if it is limited as to time, such as for twenty-five years from the death of the testator.... Similarly, a restraint limiting the right to sell to one person only is void.(Anger & Honsberger, 2nd ed., 1985, p. 115)  1, record 28, English, - general%20restraint%20on%20alienation

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

restriction générale d'aliénabilité : 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 28, French, - restriction%20g%C3%A9n%C3%A9rale%20d%27ali%C3%A9nabilit%C3%A9

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

Estate in tail female general. One restricted to female issue but not restricted as to spouse, e. g., "to A and the heirs female of his body".(Anger and Honsberger, 2nd, p. 131)  1, record 29, English, - general%20tail%20female

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

fief taillé ordinaire en ligne féminine : 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 29, French, - fief%20taill%C3%A9%20ordinaire%20en%20ligne%20f%C3%A9minine

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

A general legacy is one payable out of the general assets of the estate. Thus it is not a gift of an identified article owned by the testator, nor is it a direction to pay monies out of a specific fund, but it is a direction to the personal representatives to pay or transfer the assets described to the legatee. A gift of an amount of money is the most common example.(Oosterhoff, p. 411)  1, record 30, English, - general%20legacy

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

«Legs général» est la forme elliptique de «legs général de biens personnels».  2, record 30, French, - legs%20g%C3%A9n%C3%A9ral%20de%20biens%20personnels

Record number: 30, Textual support number: 2 OBS

legs général de biens personnels; legs général : 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 30, French, - legs%20g%C3%A9n%C3%A9ral%20de%20biens%20personnels

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

A full executor is more usually called a general executor, being an executor to whom a general grant is made and therefore competent to deal with the whole estate whereas a limited executor can deal only with that part of the estate to which the grant to him is limited.("Williams’ Law Relating to Wills", 5th ed., vol. 1, 1980, p. 158)  1, record 31, English, - full%20executor

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

exécuteur testamentaire général : 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 31, French, - ex%C3%A9cuteur%20testamentaire%20g%C3%A9n%C3%A9ral

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

General and limited probate. Where a testator has appointed an executor of his will generally, and another executor for particular purposes, and the general and limited executors apply for probate together, the grant is made in the same instrument, but the powers of each are distinguished; i. e., probate in respect of all the estate is granted to the general executor but the powers of the other executor are limited in the manner specified in the will.(Tristram and Coote, 26th, p. 374)  1, record 32, English, - general%20grant%20of%20probate

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

lettres d'homologation générales : 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 32, French, - lettres%20d%27homologation%20g%C3%A9n%C3%A9rales

Record number: 32, Textual support number: 2 OBS

lettres d'homologation générales : terme utilisé au pluriel dans ce contexte.  2, record 32, French, - lettres%20d%27homologation%20g%C3%A9n%C3%A9rales

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, 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 33, English, - foreign%20executor

Record 33,  Textual support,  French

Record number: 33, 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 33, French, - ex%C3%A9cuteur%20testamentaire%20%C3%A9tranger

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

The(fee tail) estate is limited to the grantee and his lineal heirs, which may be an estate tail general... or an estate tail special, where the grant is to the grantee and the heirs of his or her body by a certain wife or husband.(Cartwright, 1972, p. 361).  1, record 34, English, - estate%20tail%20special

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

domaine taillé spécial; fief taillé spécial : 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 34, French, - domaine%20taill%C3%A9%20sp%C3%A9cial

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

The estate "in fee tail", "estate tail", or "fee tail" may be defined as a freehold estate of inheritance limited not to the grantee's heirs general, as in the case of the fee simple, but to the heirs of his body.... The line of heirs is called the entail.(Anger and Honsberget, 2nd ed., 1985, p. 128).  1, record 35, English, - entail

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

héritiers du fief taillé : 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 35, French, - h%C3%A9ritiers%20du%20fief%20taill%C3%A9

Record number: 35, Textual support number: 2 OBS

héritiers du fief taillé : terme utilisé au pluriel dans ce contexte.  2, record 35, French, - h%C3%A9ritiers%20du%20fief%20taill%C3%A9

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

A need for a "caeterorum" grant may arise, for example, when the assignee of part of the deceased's estate has obtained a grant limited to the property he claims, or a legatee has obtained a grant limited to the amount of his legacy, or a trustee or "cestui que trust" has obtained administration limited to the property of which the deceased was trustee. In all such cases those entitled to a general grant, whether on intestacy or with the will annexed, may take administration of the rest of the deceased's estate.(Hull & Cullity, Macdonell, Sheard and Hull on Probate Practice, 3rd ed., 1981, p. 268)  1, record 36, English, - caeterorum%20grant

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

lettres complémentaires : 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 36, French, - lettres%20compl%C3%A9mentaires

Record number: 36, Textual support number: 2 OBS

lettres complémentaires : terme utilisé au pluriel.  2, record 36, French, - lettres%20compl%C3%A9mentaires

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

The main books in the registry system are the abstract index, the copy book, the by-law index and the general register index.... The main books in the land titles system are the fee and receiving book, the suspense book, the registry, the leasehold register, the highways register, the Trans-Canada Pipe Line register, the powers of attorney register, the executions book and the registers referred to in the Condominium Act.(L. S. U. C., Real Estate, 1993, p. 2-5)  1, record 37, English, - book

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

[---] le terme «book» figure dans diverses appellations officielles de livres dont la loi prescrit la tenue dans les provinces et territoires.  1, record 37, French, - livre

Record number: 37, Textual support number: 2 OBS

livre : 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 37, French, - livre

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

General occupancy. If the estate "pur autre vie" was merely granted "to A" without any mention of his heirs, A's heir had no special claim to the land, for it was not inheritable. The first person to enter the land after A's death was therefore entitled to it as "general occupant" for the rest of the life of the "cestui que vie"....(Megarry & Wade, 4th ed., 1975, p. 101).  1, record 38, English, - general%20occupancy

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

occupation ordinaire : 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 38, French, - occupation%20ordinaire

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

An administrator upon the estate of a decedent during the minority of the executor or the person entitled to general letters of administration.(Ballentine's, 3rd ed., 1969)  1, record 39, English, - administrator%20durante%20minoritate%20administratoris

Record number: 39, Textual support number: 1 CONT

The limit to the administration of an administrator durante minore aetate is the minority of the person, and while the minority lasts he has all the powers of an ordinary general administrator. (Widdifield, p. 196-197)  1, record 39, English, - administrator%20durante%20minoritate%20administratoris

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

administrateur pendant la minorité : 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 39, French, - administrateur%20pendant%20la%20minorit%C3%A9

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

The difference in effect between the acquisition of an estate by descent and by purchase, consisted at common law principally in these two points : 1. That by purchase the estate acquired a new inheritable quality, and descended to the owner's blood in general without preference to the blood of a particular ancestor. For, when a man took an estate by purchase, he took it not at feudum paternum or maternum which would descend, by the common law, only to the heirs by the father's or the mohter's side; but he took it ut feudum antiqueum, as a feud of indefinite antiquity : whereby it became inheritable to heirs general.  1, record 40, English, - acquisition%20by%20descent

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

acquisition par succession héréditaire : 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 40, French, - acquisition%20par%20succession%20h%C3%A9r%C3%A9ditaire

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

When there was likely to be a delay in the appointment of a general administrator and it was urgently necessary for the protection of the estate that someone should be empowered to collect the assets, the Ordinary was accustomed to appoint an administrator "ad colligenda bona"... Under the present practice [such] administrator may be given whatever powers the Court considers necessary...(Hull & Cullity, Macdonell, Sheard and Hull on Probate Practice, 3rd ed., 1981, p. 271)  1, record 41, English, - administrator%20ad%20colligenda%20bona

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

administrateur à titre conservatoire : 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 41, French, - administrateur%20%C3%A0%20titre%20conservatoire

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 OBS

Down to 1881 it was customary to insert in every conveyance after the grant of the parcels and the general words the following words :"And all the estate right title interest claim and demands of the grantor unto and upon the said premises. "Even before 1881 these words-known as the "estate clause, "or "all estate clause"-had no effect in law : nothing passed under them which would not pass without them; and now they are omitted in reliance on the "Law of Property Act", 1925,... which enacts that every conveyance shall pass all the estate, right, title, interest, claim and demand of the grantor unless a contrary intention is expressed.(Jowitt, 2nd ed., 1977, p. 725).  1, record 42, English, - estate%20clause

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

clause de transport intégral : 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 42, French, - clause%20de%20transport%20int%C3%A9gral

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 OBS

Provides authoritative advice and presents briefings and advice to the Director General, National Accommodation and Portfolio Management/Real Estate Services Management(APM/RESM) and Director, National Portfolio Management(NPM) on real estate, economic, investment and divestiture issues, strategies and performance and the development of policies, approaches, programs and service delivery standards; provides advice on project submissions, resource allocation and opportunities to integrate and share resources across projects.  1, record 43, English, - Real%20Estate%20Services%20Management

Record 43,  Textual support,  French

Record 43,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

OREA was founded in 1922 to organize real estate activities and develop common goals across the province. These goals include promoting higher industry standards, protecting the general public from unscrupulous brokers and salespeople, and preserving private property rights.  1, record 45, English, - Ontario%20Real%20Estate%20Association

Record 45,  Textual support,  French

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

The Office of the Children's Lawyer is a law office in the Ministry of the Attorney General which delivers programs in the administration of justice on behalf of children under the age of 18 with respect to their personal and property rights. Lawyers within the office represent children in various areas of law including child custody and access disputes, child protection proceedings, estate matters and civil litigation. Clinical investigators prepare reports for the court in custody/access proceedings and may assist lawyers who are representing children in such matters.  1, record 46, English, - Office%20of%20the%20Children%27s%20Lawyer

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

Le Bureau de l'avocat des enfants est un service juridique du ministère du Procureur général dont le rôle est appliquer des programmes d'administration de la justice au nom d'enfants âgés de moins de 18 ans, pour protéger leurs droits personnels et leurs droits réels. Les avocats du Bureau représentent les enfants dans divers domaines de droit, notamment dans les litiges se rapportant aux droits de garde ou de visite, les instances en matière de protection de l'enfance, les affaires successorales et les procès civils. Des travailleurs sociaux préparent des rapports pour le tribunal dans les instances se rapportant aux droits de garde ou de visite et aident parfois les avocats qui représentent des enfants dans les affaires de ce genre.  1, record 46, French, - Bureau%20de%20l%27avocat%20des%20enfants

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

... a general restraint on alienation of an estate in fee simple is void even if it is limited as to time, such as for twenty-five years from the death of the testator.  1, record 47, English, - alienation%20in%20fee%20simple

Record 47,  Textual support,  French

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

Purpose : To provide a guideline to regional real estate advisors on the scope of Treasury Board approved general disbursements relating to the disposal of federal real property through the Real Property Disposition Revolving Fund(RPDRF) where certain expenses may be incurred to investigate the history of use and occupation of land by Aboriginal groups.  1, record 48, English, - Real%20Property%20Disposition%20Revolving%20Fund%20General%20Disbursement%20Clarification

Record number: 48, Textual support number: 2 OBS

Source(s): Office Accommodation and Real Estate Services Sector intranet site.  1, record 48, English, - Real%20Property%20Disposition%20Revolving%20Fund%20General%20Disbursement%20Clarification

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

Objet : Fournir aux conseillers régionaux en immobilier une ligne directrice sur l'ordre de grandeur des déboursés généraux approuvés par le Conseil du Trésor en ce qui a trait à l'aliénation des biens immobiliers fédéraux par l'intermédiaire du Fonds renouvelable d'aliénation des biens immobiliers (FRABI) dans le cas où certaines dépenses pourront être engagées pour effectuer des recherches historiques sur l'utilisation et l'occupation de terres par des groupes autochtones.  1, record 48, French, - %C3%89claircissements%20sur%20les%20d%C3%A9bours%C3%A9s%20g%C3%A9n%C3%A9raux%20du%20Fonds%20renouvelable%20d%27ali%C3%A9nation%20des%20biens%20immobiliers

Record number: 48, Textual support number: 2 OBS

Source(s) : Site intranet du Secteur des services de gestion des locaux à bureaux et des biens immobiliers.  1, record 48, French, - %C3%89claircissements%20sur%20les%20d%C3%A9bours%C3%A9s%20g%C3%A9n%C3%A9raux%20du%20Fonds%20renouvelable%20d%27ali%C3%A9nation%20des%20biens%20immobiliers

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

The collection of the assets of the deceased, payment of debts and distribution of the surplus to the persons beneficially entitled thereto.  2, record 49, English, - administration%20of%20an%20estate

Record number: 49, Textual support number: 1 CONT

Administration of Estate. The executor carries out the general work of administration of the deceased's estate, involving such matters as...  3, record 49, English, - administration%20of%20an%20estate

Record number: 49, Textual support number: 1 OBS

On an intestacy, there is obviously no executor to administer the estate. Therefore, someone must make an application to the court for the appointment of an "administrator" who will perform the executor’s function - the administration of the estate.  3, record 49, English, - administration%20of%20an%20estate

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 CONT

Le ou les administrateurs [...] doivent, avant tout, réaliser l'actif immobilier et mobilier [...]. Sur l'actif ainsi réalisé, ils prélèvent la somme nécessaire pour payer les frais funéraires, le passif, les frais d'administration, les droits de mutation, et, en cas de legs particuliers mentionnés dans un testament ne disposant que d'une partie de la succession, le montant des legs en espèces, mais en principe les «meubles meublants» (personal chattels) ne doivent pas être vendus [...], à moins que cela ne soit absolument nécessaire pour l'administration de la succession.  3, record 49, French, - administration%20d%27une%20succession

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 OBS

Positions of consultant technologist(new USC [Universal Classification Standard] positions within the GT [General Technical Group], EG [Engineering and Scientific Support Group] and DD [Drafting and Illustration Group] Occupational Groups) in the Real Estate Services Directorate, PWGSC [Public Works and Government Services Canada]. Technologist positions within the GT, EG and DD Groups will be the technical experts in the application of spatial information technology(CADD [computer-aided design and drafting], CAFM [Computer-Aided Facilities Management] and GIS [Geographic Information System]) to real estate related activities. These positions will provide a specialized service internally to client based teams as well as to individual clients outside the Department.  1, record 50, English, - consultant%20technologist

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Postes de technologue-conseil (nouveaux postes des groupes GT [groupe Techniciens divers], EG [groupe Soutien technologique et scientifique] et DD [groupe Dessin et illustration] selon la NGC [Norme générale de classification]), à la Direction des services des biens immobiliers de TPSGC [Travaux publics et Services gouvernementaux Canada]. Les titulaires des postes de technologue au sein des groupes GT, EG et DD seront les experts techniques dans l'application de la technologie de l'information spatiale (CDAO [conception et dessin assistés par ordinateur], GIAO [gestion des installations assistée par ordinateur] et SIG [Système d'information géographique]) dans le cadre des activités relatives aux biens immobiliers. Les titulaires de ces postes fourniront des services spécialisés à l'interne, à des équipes constituées en fonction de certains clients, de même qu'à différents clients à l'extérieur du Ministère.  1, record 50, French, - technologue%2Dconseil

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 DEF

Tax imposed either annually(annual net wealth tax) or at death(gift and inheritance or estate tax) on the net value of assets. Property taxes levied by provincial or municipal governments are a form of wealth taxation in Canada. With the general exception of a taxpayer's principal residence, capital gains tax is assessed on the increase in value of assets upon the death of a taxpayer.  1, record 51, English, - net%20wealth%20tax

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 DEF

Impôt appliqué soit chaque année (impôt annuel sur le patrimoine net), soit au décès (impôt successoral) sur la valeur nette des actifs d'une personne. Les impôts fonciers prélevés par les administrations provinciales et municipales représentent une forme d'impôt sur la richesse au Canada. l'exception générale de la résidence principale du contribuable, l'impôt sur les gains en capital s'applique à l'augmentation de valeur des actifs d'un contribuable, constatée au moment de son décès.  1, record 51, French, - imp%C3%B4t%20sur%20le%20patrimoine%20net

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

General obligation municipal bond secured a pledge of tax receipts from a specific revenue source, usually real estate property taxes, a portion of the real estate taxes, or a group of specific taxes. Contrast with an unlimited tax bond, which is backed by the general taxing authority of the issue.  2, record 52, English, - limited%20tax%20bond

Record 52,  Textual support,  French

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 CONT

Retention Trusts. In cases where holding companies have been established for estate planning purposes, right in such companies may be put into a trust for retention. In such circumstances, the trustee may not dispose of or otherwise affect the rights placed in trust. The Assistant Deputy Registrar General may serve as trustee of such trusts. In establishing such trusts, ministers may make arrangements to have third parties exercise their voting rights in relation to the shares in the holding company as long as such arrangements will not result in a conflict of interest. Ministers who have established such trusts cannot be consulted or informed of the disposition of any assets owned by the holding company that would be considered to be "controlled assets" under the terms of the guidelines applicable to ministers of the Crown. Retention trusts are a recent innovation, first permitted under the guidelines of April 1980 for ministers of the Crown. Because the retention trust requires the formation of a family holding company for estate planning purposes, it is not a vehicle which is suitable for many people.... The main advantage of the retention trust is that it is a useful divestment vehicle for ministers who have substantial assets and who have arrangements in place which require that the assets be held under proper management through a holding company. The disadvantage of such a trust is that it is a prohibitively expensive route to be followed by someone of modest means who would rather have had a frozen trust.  2, record 53, English, - retention%20trust

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 OBS

Cette sorte de fiducie tire son origine des «Lignes directrices concernant les conflits d'intérêts à l'intention des ministres de la Couronne». Ces dernières sont énumérées dans le document intitulé «L'éthique dans le secteur public» paru en mai 1984 et qui est une étude effectuée par le gouvernement canadien.  2, record 53, French, - soci%C3%A9t%C3%A9%20de%20portefeuille%20en%20fiducie

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 CONT

... we have examined... the beneficial devolution of property on death. We must now turn to the machinery by which the property becomes vested in those beneficially entitled. The general rule today is that all property first vests in the personal representatives of the deceased, who in due course transfer to the beneficiaries any of the property not required in the due administration of the estate...  1, record 54, English, - devolution%20of%20property

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 CONT

C'est à partir de cette époque [1926] que le terme technique anglais de «devolution», qui avant 1926 avait le sens très large de passation des biens d'un mort à un vivant, a pris son acception actuelle, plus précise, de transmission des biens d'une personne décédée à son «personal representative».  1, record 54, French, - transmission%20des%20biens

Record 54,  Textual support,  Spanish