TERMIUM Plus®
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GRE [2 records]
Record 1 - internal organization data 2025-11-27
Record 1, English
Record 1, Subject field(s)
- Taxation Law
- Taxation
- Federal Administration
Record 1, Main entry term, English
- graduated rate estate
1, record 1, English, graduated%20rate%20estate
correct, noun
Record 1, Abbreviations, English
- GRE 2, record 1, English, GRE
correct, noun
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 3, record 1, English, - graduated%20rate%20estate
Record number: 1, Textual support number: 1 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. 2, record 1, English, - graduated%20rate%20estate
Record 1, French
Record 1, Domaine(s)
- Droit fiscal
- Fiscalité
- Administration fédérale
Record 1, Main entry term, French
- succession assujettie à l'imposition à taux progressifs
1, record 1, French, succession%20assujettie%20%C3%A0%20l%27imposition%20%C3%A0%20taux%20progressifs
correct, feminine noun
Record 1, Abbreviations, French
- SAIP 2, record 1, French, SAIP
correct, feminine noun
- SITP 3, record 1, French, SITP
correct, feminine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 4, record 1, French, - succession%20assujettie%20%C3%A0%20l%27imposition%20%C3%A0%20taux%20progressifs
Record number: 1, Textual support number: 1 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. 5, record 1, French, - succession%20assujettie%20%C3%A0%20l%27imposition%20%C3%A0%20taux%20progressifs
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-03-01
Record 2, English
Record 2, Subject field(s)
- Titles of Documents and Works
Record 2, Main entry term, English
- Graduate Record Examination
1, record 2, English, Graduate%20Record%20Examination
correct
Record 2, Abbreviations, English
- GRE 1, record 2, English, GRE
correct
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The GRE is an international examination designed with the main purpose for selection into postgraduate courses in the USA. 1, record 2, English, - Graduate%20Record%20Examination
Record 2, French
Record 2, Domaine(s)
- Titres de documents et d'œuvres
Record 2, Main entry term, French
- test GRE
1, record 2, French, test%20GRE
correct
Record 2, Abbreviations, French
Record 2, Synonyms, French
- Graduate Record Examination 1, record 2, French, Graduate%20Record%20Examination
correct
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Test censé prédire l'admission en classes de licence. (Source des termes et du contexte : base de données PASCAL). 1, record 2, French, - test%20GRE
Record 2, Spanish
Record 2, Textual support, Spanish
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