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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A registered investment is an investment vehicle pre-approved by the CRA [Canada Revenue Agency] based on a submission by investment professionals to set up a trust or corporation, units or shares of which are marketed to deferred income plans such as deferred profit sharing plans and registered retirement savings plans.  2, record 1, English, - registered%20investment

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 204.4(1).  3, record 1, English, - registered%20investment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Un placement enregistré est un instrument de placement approuvé au préalable par l'Agence du revenu du Canada qui est demandé par des experts en placements et visant à établir une fiducie ou une société dont les unités ou les actions sont mises en marché pour les régimes de revenu différé tels que les régimes de participation différée aux bénéfices et les régimes enregistrés d'épargne-retraite.  2, record 1, French, - placement%20enregistr%C3%A9

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 204.4(1).  3, record 1, French, - placement%20enregistr%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

A unit trust is an investment vehicle which issues securities called trust units. Each unit represents participation in a large pool of capital that is invested in a group of investment vehicles by professional managers. Like a common shareholder, each unit holder receives a transferable, marketable certificate, representing the number of units owned and is entitled to one vote per unit owned. Unlike a common shareholder, however, ownership of a unit trust does not provide the safeguard of limited liability and theoretically a unit holder could be held liable for certain debts incurred by the trust itself.... All income received by the trust, aside from administrative expenses and fees of the advisors and managers, flows directly to unit holders as dividends.  2, record 2, English, - unit%20trust

Record number: 2, Textual support number: 1 OBS

Source: Income Tax Act, S. 108(2).  3, record 2, English, - unit%20trust

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

La fiducie d'investissement à participation unitaire est un fonds de placement qui émet des titres, appelés unités de fiducie, représentant une participation dans un important fonds commun de capitaux qui sont investis dans un ensemble de moyens de placement par des gestionnaires professionnels. Comme l'actionnaire ordinaire, le porteur d'unité reçoit un certificat négociable et transférable représentant le nombre d'unités détenues et a droit à un vote par unité. La propriété d'une unité de fiducie ne donne toutefois pas la sécurité de la responsabilité limitée et, à la différence de l'actionnaire ordinaire, un détenteur d'unités pourrait théoriquement être tenu responsable de certaines dettes contractées par le fonds. ... Tous les revenus que le fonds reçoit, mis à part les frais d'administration et la rémunération des conseillers et du gestionnaire, sont distribués directement aux détenteurs d'unités sous forme de dividendes.  2, record 2, French, - fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire

Record number: 2, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 108(2).  3, record 2, French, - fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

The Canadian Association of Income Trusts Investors’ mission is to preserve the ongoing viability and sustainability of the Canadian income trust market for the benefit of Canadians saving for retirement and those Canadians seeking retirement income, and ensuring that this important investment choice is preserved not just for today but for the benefit of all Canadians in the future.  1, record 3, English, - Canadian%20Association%20of%20Income%20Trusts%20Investors

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Appellation confirmée par l'organisme.  2, record 3, French, - Association%20canadienne%20d%27investissement%20dans%20des%20fiducies%20de%20revenu

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Publication number +T3 SCH 8 of Revenue Canada.  1, record 4, English, - Statement%20of%20Investment%20Income%2C%20Carrying%20Charges%2C%20and%20Calculation%20of%20Gross%2Dup%20Amount%20of%20Dividends%20Retained%20by%20the%20Trust

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Publication numéro +T3 SCH 8 de Revenu Canada.  1, record 4, French, - %C3%89tat%20des%20revenus%20de%20placements%2C%20frais%20financiers%20et%20calcul%20du%20montant%20de%20la%20majoration%20des%20dividendes%20conserv%C3%A9s%20par%20la%20fiducie

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

income investment trusts(IITs). Another type of unit trust is based on the concept of investment in bonds and debentures of Governments and corporations in Canada.  3, record 5, English, - income%20investment%20trust

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Fiducie d'investissement à revenu fixe. Il s'agit d'un autre genre de fiducie d'investissement à participation unitaire fondée sur le principe du placement dans des obligations et des débentures émises par les gouvernements et les compagnies au Canada.  3, record 5, French, - fiducie%20d%27investissement%20%C3%A0%20revenu%20fixe

Record 5,  Textual support,  Spanish