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INDIVIDUAL EXEMPTION [5 records]
Record 1 - internal organization data 2017-03-15
Record 1, English
Record 1, Subject field(s)
- Trade
Record 1, Main entry term, English
- individual exemption 1, record 1, English, individual%20exemption
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
individual exemption : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - individual%20exemption
Record 1, French
Record 1, Domaine(s)
- Commerce
Record 1, Main entry term, French
- exemption individuelle
1, record 1, French, exemption%20individuelle
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
exemption individuelle : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 1, French, - exemption%20individuelle
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2016-08-12
Record 2, English
Record 2, Subject field(s)
- Taxation
- Taxation Law
- Administration (Indigenous Peoples)
Record 2, Main entry term, English
- exemption from taxation
1, record 2, English, exemption%20from%20taxation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The exemption from taxation found in section 87 of the Indian Act depends on the legal status of the individual as an Indian. 2, record 2, English, - exemption%20from%20taxation
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Droit fiscal
- Administration (Peuples Autochtones)
Record 2, Main entry term, French
- exemption de taxation
1, record 2, French, exemption%20de%20taxation
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 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. 2, record 2, French, - exemption%20de%20taxation
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2016-05-31
Record 3, English
Record 3, Subject field(s)
- Commercial and Other Bodies (Law)
- Corporate Structure
Record 3, Main entry term, English
- family business corporation
1, record 3, English, family%20business%20corporation
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 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. 2, record 3, English, - family%20business%20corporation
Record 3, French
Record 3, Domaine(s)
- Organismes commerciaux ou non (Droit)
- Structures de l'entreprise
Record 3, Main entry term, French
- entreprise familiale constituée en société
1, record 3, French, entreprise%20familiale%20constitu%C3%A9e%20en%20soci%C3%A9t%C3%A9
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- société d'affaires de nature familiale 1, record 3, French, soci%C3%A9t%C3%A9%20d%27affaires%20de%20nature%20familiale
correct, feminine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2009-01-21
Record 4, English
Record 4, Subject field(s)
- Taxation Law
- Family Law (common law)
Record 4, Main entry term, English
- dependency exemption
1, record 4, English, dependency%20exemption
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 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. 1, record 4, English, - dependency%20exemption
Record 4, French
Record 4, Domaine(s)
- Droit fiscal
- Droit de la famille (common law)
Record 4, Main entry term, French
- exemption pour personne à charge
1, record 4, French, exemption%20pour%20personne%20%C3%A0%20charge
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 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 [...] 2, record 4, French, - exemption%20pour%20personne%20%C3%A0%20charge
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1992-08-17
Record 5, English
Record 5, Subject field(s)
- Real Estate
Record 5, Main entry term, English
- non-qualifying property
1, record 5, English, non%2Dqualifying%20property
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 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... 1, record 5, English, - non%2Dqualifying%20property
Record 5, French
Record 5, Domaine(s)
- Immobilier
Record 5, Main entry term, French
- bien non admissible
1, record 5, French, bien%20non%20admissible
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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