TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ACCOUNT ADMINISTRATOR [4 records]

Record 1 2016-03-07

English

Subject field(s)
  • Law of Estates (common law)
CONT

Executors and Administrators’ Accounts. Executors and administrators pass their accounts in the Surrogate Court from which the grant of probate or administration was issued.

CONT

Sufficient detail must be shown relating to each item of the property which came or should have come, into the hands of the executor, administrator, trustee or guardian, to enable the Judge and the persons interested in the estate to determine the value of the assets and the moneys received.

French

Domaine(s)
  • Droit successoral (common law)
OBS

[La transmission du «residue» aux ayants droit] une fois réalisée, il faut encore que le «personal representative» soit déchargé de sa responsabilité. Cette décharge représente la dernière formalité de la procédure d'administration. Dans les cas simples, les bénéficiaires se contentent de signer les comptes d'administration [...]

OBS

pour «account of the administrator» : Voir le paragraphe 322 dans Canadian Encyclopedic Digest, volume 12, 1973.

Spanish

Save record 1

Record 2 2009-03-17

English

Subject field(s)
  • Investment
  • Finance
  • Banking
DEF

... an account opened by the administrator in favour of the participant in the portfolio...

CONT

... "controlled assets" means assets whose value could be directly or indirectly affected by government decisions or policy including, but not limited to, the following: (a) publicly traded securities of corporations and foreign governments, whether held individually or in an investment portfolio account such as, but not limited to, stocks, bonds, stock market indices, trust units, closed-end mutual funds, commercial papers and medium-term notes ...

French

Domaine(s)
  • Investissements et placements
  • Finances
  • Banque
OBS

Un compte de portefeuille de fonds nécessite un investissement minimal de 1 000 000 $ (ou des frais de gestion de placements minimum de 10 000 $ pour des sommes plus petites), qui peut être réparti entre un grand nombre de fonds ou de comptes.

Key term(s)
  • securities portofolio account

Spanish

Save record 2

Record 3 2001-04-26

English

Subject field(s)
  • Law of Estates (common law)
CONT

The office of executor... is not on all fours with that of a trustee and on that account in most wills persons are appointed "executor and trustee"... If an "executor and trustee" dies without appointing an executor and he is the sole surviving executor of the testator, whether or not his administrator is entitled to complete the trusts interrupted by the executor's death will depend on whether or not the executor was, as to the property concerned, still an executor, or whether, having completed the duties of executor, he had become a trustee. If he was a trustee, then until the appointment of new trustees, the administrator of his estate may, by statute, carry on the trusts.

French

Domaine(s)
  • Droit successoral (common law)
OBS

exécuteur testamentaire : Personne à qui l'auteur d'un testament a confié le soin de veiller à l'exécution de celui-ci.

Spanish

Save record 3

Record 4 1996-10-23

English

Subject field(s)
  • Financial Accounting
DEF

A financial statement drawn up by an executor or administrator to account for receipts and dispositions of cash and/or other assets in an estate or trust, distinguishing between capital and income.

French

Domaine(s)
  • Comptabilité générale
DEF

État financier (ou tableau) portant à la fois sur le capital et sur les revenus, d'une succession, dressé par l'exécuteur testamentaire pour rendre compte de la gestion d'une succession et, le cas échéant, de la façon dont les biens qui en font partie ont été distribués.

Key term(s)
  • reddition de comptes

Spanish

Save record 4

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