TERMIUM Plus®
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POOL EXPENSES [7 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Investment
- Financial Institutions
Record 1, Main entry term, English
- unit trust
1, record 1, English, unit%20trust
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, 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 1, English, - unit%20trust
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 108(2). 3, record 1, English, - unit%20trust
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Institutions financières
Record 1, Main entry term, French
- fiducie d'investissement à participation unitaire
1, record 1, French, fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, 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 1, French, - fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 108(2). 3, record 1, French, - fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Inversiones
- Instituciones financieras
Record 1, Main entry term, Spanish
- sociedad inversora por obligaciones
1, record 1, Spanish, sociedad%20inversora%20por%20obligaciones
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1991-05-16
Record 2, English
Record 2, Subject field(s)
- Government Contracts
Record 2, Main entry term, English
- production "pool of expenses" 1, record 2, English, production%20%5C%22pool%20of%20expenses%5C%22
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Marchés publics
Record 2, Main entry term, French
- "ensemble des frais" de production
1, record 2, French, %5C%22ensemble%20des%20frais%5C%22%20de%20production
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Termes provenant du Guide de la politique des approvisionnements et services en usage au MAS. 2, record 2, French, - %5C%22ensemble%20des%20frais%5C%22%20de%20production
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1991-05-08
Record 3, English
Record 3, Subject field(s)
- Government Contracts
Record 3, Main entry term, English
- pool of expenses 1, record 3, English, pool%20of%20expenses
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Marchés publics
Record 3, Main entry term, French
- ensemble des frais
1, record 3, French, ensemble%20des%20frais
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Termes provenant du Guide de la politique des approvisionnements et services en usage au MAS. 2, record 3, French, - ensemble%20des%20frais
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1991-05-08
Record 4, English
Record 4, Subject field(s)
- Government Contracts
Record 4, Main entry term, English
- pool of overhead expenses 1, record 4, English, pool%20of%20overhead%20expenses
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Marchés publics
Record 4, Main entry term, French
- ensemble des frais généraux
1, record 4, French, ensemble%20des%20frais%20g%C3%A9n%C3%A9raux
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Termes provenant du Guide de la politique des approvisionnements et services en usage au MAS. 2, record 4, French, - ensemble%20des%20frais%20g%C3%A9n%C3%A9raux
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1991-05-08
Record 5, English
Record 5, Subject field(s)
- Government Contracts
Record 5, Main entry term, English
- pool of fixed expenses 1, record 5, English, pool%20of%20fixed%20expenses
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Marchés publics
Record 5, Main entry term, French
- ensemble des frais fixes
1, record 5, French, ensemble%20des%20frais%20fixes
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Termes provenant du Guide de la politique des approvisionnements et services en usage au MAS. 2, record 5, French, - ensemble%20des%20frais%20fixes
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1976-06-19
Record 6, English
Record 6, Subject field(s)
- Financial and Budgetary Management
Record 6, Main entry term, English
- pool of expenses 1, record 6, English, pool%20of%20expenses
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record 6, French
Record 6, Domaine(s)
- Gestion budgétaire et financière
Record 6, Main entry term, French
- caisse commune des dépenses
1, record 6, French, caisse%20commune%20des%20d%C3%A9penses
feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Bill C-176 1970 1, record 6, French, - caisse%20commune%20des%20d%C3%A9penses
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1976-06-19
Record 7, English
Record 7, Subject field(s)
- Finance
Record 7, Main entry term, English
- pool expenses
1, record 7, English, pool%20expenses
verb
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Finances
Record 7, Main entry term, French
- boursiller 1, record 7, French, boursiller
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
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