TERMIUM Plus®

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INDIVIDUAL EXEMPTION [5 records]

Record 1 2017-03-15

English

Subject field(s)
  • Trade
OBS

individual exemption : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

French

Domaine(s)
  • Commerce
OBS

exemption individuelle : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

Save record 1

Record 2 2016-08-12

English

Subject field(s)
  • Taxation
  • Taxation Law
  • Administration (Indigenous Peoples)
CONT

The exemption from taxation found in section 87 of the Indian Act depends on the legal status of the individual as an Indian.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
  • Administration (Peuples Autochtones)
OBS

exemption de taxation : terme tiré du Mini-lexique du droit des autochtones et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

Save record 2

Record 3 2016-05-31

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Corporate Structure
CONT

An exemption from Land Transfer Tax may be available where the transfer of land is from an individual to his or her family farm corporation or family business corporation.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Structures de l'entreprise

Spanish

Save record 3

Record 4 2009-01-21

English

Subject field(s)
  • Taxation Law
  • Family Law (common law)
DEF

A tax exemption granted to an individual tax payer for each dependent whose gross income is less than the exemption amount and for each child who is younger than 19 or, if a student, younger than 24.

French

Domaine(s)
  • Droit fiscal
  • Droit de la famille (common law)
CONT

« personne à charge » Par rapport à une personne, le conjoint de cette personne, un enfant non marié de moins de 19 ans visé par l'exemption pour personne à charge aux fins de l'impôt, un enfant non marié de 19 à 24 ans inclusivement visé par l'exemption pour personne à charge aux fins de l'impôt parce qu'il suit des cours à plein temps dans un institut [...]

Spanish

Save record 4

Record 5 1992-08-17

English

Subject field(s)
  • Real Estate
CONT

... That the $100, 000 lifetime capital gains exemption not be available in respect of capital gains dividends paid to an individual by an investment corporation... with respect to a capital gain realized by such corporation or trust on the disposition after February, 1992 of non-qualifying property...

French

Domaine(s)
  • Immobilier

Spanish

Save record 5

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