TERMIUM Plus®

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GRE [2 records]

Record 1 2025-11-27

English

Subject field(s)
  • Taxation Law
  • Taxation
  • Federal Administration
DEF

... at any time[,] the estate that arose on and as a consequence of the individual’s death, if that time is no more than 36 months after the death of the individual and the estate is, at that time, a testamentary trust.

CONT

The graduated rate estate(GRE) has become an important estate planning tool... Most trusts are subject to taxation at the highest marginal tax rate. A GRE allows the estate to use graduated tax rates up to three years post death, providing significant tax savings and the opportunity for income splitting.

French

Domaine(s)
  • Droit fiscal
  • Fiscalité
  • Administration fédérale
DEF

[...] à un moment donné[,] succession qui a été établie au décès du particulier ou par suite du décès, si ce moment suit le décès d'au plus 36 mois et que la succession est, à ce moment, une fiducie testamentaire.

CONT

La succession assujettie à l'imposition à taux progressifs (SAIP) est devenue un outil de planification successorale important [...] La plupart des fiducies sont soumises à l'impôt au taux marginal le plus élevé. Une SAIP permet à la succession d'utiliser des taux d'imposition progressifs jusqu'à trois ans après le décès, ce qui permet de réaliser d'importantes économies d'impôt et de fractionner les revenus.

Spanish

Save record 1

Record 2 1999-03-01

English

Subject field(s)
  • Titles of Documents and Works
CONT

The GRE is an international examination designed with the main purpose for selection into postgraduate courses in the USA.

French

Domaine(s)
  • Titres de documents et d'œuvres
OBS

Test censé prédire l'admission en classes de licence. (Source des termes et du contexte : base de données PASCAL).

Spanish

Save record 2

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