TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The solution to this problem is given by article 1442 [of the Quebec Civil Code], which provides that "[t] he rights of the parties to a contract pass to their successors by particular title if the rights are accessory to the property which passes to them or are closely related to it. "In this provision, the expression "successor by particular title" means someone who obtains a specific portion of another's patrimony, be it through sale, exchange, gift or other means. Unlike succession by universal or general title, succession by particular title is not restricted to cases of death.  1, record 1, English, - successor%20by%20particular%20title

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

L'ayant cause à titre particulier est la personne qui acquiert un bien particulier, c'est-à-dire une chose ou un droit déterminé, et non point l'universalité d'un patrimoine ou une quote-part. Ce bien peut être transmis à l'ayant cause à titre particulier, par testament lors du décès de son auteur, mais aussi du vivant de son auteur : l'acquéreur d'un immeuble ou d'un droit de créance, par exemple, est l'ayant cause à titre particulier du vendeur ou du cédant.  1, record 1, French, - ayant%20cause%20%C3%A0%20titre%20particulier

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

The handbook describes the general requirements and responsibilities of both donors and recipients, as well as the steps involved in successfully making an ecological gift donation, from arranging the donation to determining its fair market value.  2, record 2, English, - Canadian%20Ecological%20Gifts%20Program%20Handbook

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Le Guide du Programme des dons écologiques du Canada [...] décrit les exigences générales du Programme et les responsabilités des donateurs et des bénéficiaires ainsi que les étapes à suivre pour effectuer un don écologique, depuis les démarches préliminaires jusqu'à la détermination de la juste valeur marchande de la propriété.  2, record 2, French, - Guide%20du%20Programme%20des%20dons%20%C3%A9cologiques%20du%20Canada

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, 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 3, English, - general%20gift

Record 3,  Textual support,  French

Record number: 3, 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 3, French, - legs%20g%C3%A9n%C3%A9ral

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - general%20bequest

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

«Legs général» est la forme elliptique de «legs général de biens personnels».  2, record 4, French, - legs%20g%C3%A9n%C3%A9ral%20de%20biens%20personnels

Record number: 4, 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 4, French, - legs%20g%C3%A9n%C3%A9ral%20de%20biens%20personnels

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

(The rule in "Re Hutchinson's Trusts") applies in general where the gift to the second takers, being issue of the first takers, can fairly be construed as a gift to them "per stirpes".... [I] ts application is not imperative where the second takers are either not issue of the first takers at all or, being such issue, the gift in their favour is, on construction, a gift to them "per capita";...(Theobald on Wills, 14th ed., 1982, p. 538)  1, record 5, English, - second%20taker

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

second bénéficiaire : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 5, French, - second%20b%C3%A9n%C3%A9ficiaire

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Disclaimer of onerous gifts. Where there are two(or more) gifts to the same beneficiary, one onerous and the other beneficial, the question has in some cases arisen whether he is bound to take all or none, or whether he can elect to take the beneficial and reject the onerous gift. The general rule is that where several independent gifts are made to the same beneficiary, he may reject the onerous gifts without forfeiting the others.("Theobald on Wills", 14th ed., 1982, p. 134)  1, record 6, English, - onerous%20gift

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

legs onéreux : 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, - legs%20on%C3%A9reux

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A testamentary gift which, by its terms, must be paid from a specific fund; e. g. bequest of one thousand dollars to be paid from testator's shares of stock in X Corporation. Hence, it is partly a general bequest and partly a specific bequest.(Black's, 5th ed., 1979, p. 389)  1, record 7, English, - demonstrative%20bequest

Record number: 7, Textual support number: 1 CONT

A legacy which is in its nature general, and which is directed to be satisfied out of a specific fund or part of the testator’s property. (Sheard, Hull and Fitzpatrick, p. 177)  1, record 7, English, - demonstrative%20bequest

Record number: 7, Textual support number: 2 CONT

"Demonstrative gift" in will is legacy of quantity payable out of particular fund.... (Words and Phrases/U.S., v. 12, p. 55)  1, record 7, English, - demonstrative%20bequest

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

legs démonstratif de biens personnels; legs démonstratif : termes normalisés par le Comité de normalisation dans le cadre du Programme national de la justice dans les deux langues officielles (PAJLO).  2, record 7, French, - legs%20d%C3%A9monstratif%20de%20biens%20personnels

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, 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 8, English, - general%20legacy

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

«Legs général» est la forme elliptique de «legs général de biens personnels».  2, record 8, French, - legs%20g%C3%A9n%C3%A9ral%20de%20biens%20personnels

Record number: 8, 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 8, French, - legs%20g%C3%A9n%C3%A9ral%20de%20biens%20personnels

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

"Prima facie" a class gift is a gift to a class of persons included and comprehended under some general description and bearing a certain relation to the testator or another person or united by some common tie.(Halsbury's "Laws of England", 3rd ed., vol. 39, 1962, p. 945)  1, record 9, English, - class%20gift

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

donation à une catégorie; don à une catégorie : 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, - donation%20%C3%A0%20une%20cat%C3%A9gorie

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The general principle with which construction commences is that all words importing futurity, whether conditional or merely temporal, make a gift "prima facie" contingent. Thus, where property is given to a person "if", or "provided that", a specified event occurs, the gift will be contingent, but it will also be contingent if words such as "at", or "upon" the occurrence of the event, or "when", "as", or "from and after" its occurrence are used. Hence, a gift "to A when he shall attain the age of 25 years", is "prima facie" contingent.(Anger & Honsberger, 2nd ed., 1985, p. 364)  1, record 10, English, - contingent%20gift

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

donation éventuelle; don 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 10, French, - donation%20%C3%A9ventuelle

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Where there are two(or more) gifts to the same beneficiary, one onerous and the other beneficial, the question has in some cases arisen whether he is bound to take all or none, or whether he can elect to take the beneficial and reject the onerous gift. The general rule is that where several independent gifts are made to the same beneficiary, he may reject the onerous gifts without forfeiting the others.(Theobald, p. 134)  1, record 11, English, - beneficial%20gift

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

legs avantageux : 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 11, French, - legs%20avantageux

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Despite the general rule that, where there is a clear absolute gift in a will followed by words which purport to confer a power of disposition coupled with a gift over, the absolute gift takes effect and the gift over is void, instances do occur in which an intended absolute gift is, by reason of additional provisions contained in the will, reduced to a life interest.(Tristram and Coote, 26th, p. 156)  1, record 12, English, - absolute%20gift

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

legs absolu : 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, - legs%20absolu

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The general law does not allow a legatee who predeceases the testator to take any benefit under his will. In that event the gift is said to lapse, with the consequence that it falls into residue, or if it is itself a share of residue, goes to the testator's next of kin.  2, record 13, English, - lapse

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

[...] la caducité du legs [«lapse»]. Le legs laissé à une personne qui prédécède le testateur ou meurt avant la réalisation d'une convention suspensive, devient caduc et, au lieu d'être dévolu au «personal representative» du légataire, tombe dans le «residue» [...]  3, record 13, French, - devenir%20caduc

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

Fund, such as a bequest or gift, providing an income for certain persons or for an institution of general interest.  1, record 14, English, - foundation

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Fonds fournissant un revenu à certaines personnes ou à un établissement d'intérêt général.  1, record 14, French, - fondation

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, 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 15, English, - net%20wealth%20tax

Record 15,  Textual support,  French

Record number: 15, 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 15, French, - imp%C3%B4t%20sur%20le%20patrimoine%20net

Record 15,  Textual support,  Spanish