TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A subject corporation is a corporation, other than a private corporation, that is resident in Canada and is controlled by or for the benefit of either an individual other than a trust, or a related group of individuals other than trusts.  1, record 1, English, - subject%20corporation

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

On entend par société assujettie, une société autre qu'une société privée, qui est résidente du Canada et qui est contrôlée par un particulier ou par un groupe de particuliers liés autres que des fiducies, ou à leur profit.  1, record 1, French, - soci%C3%A9t%C3%A9%20assujettie

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

To qualify as a QCJO, a corporation will be required to be incorporated and resident in Canada. In addition, its chairperson(or other presiding officer) and at least 75 per cent of its directors must be Canadian citizens. In general, in order for a partnership or trust to qualify, such corporations, along with Canadian citizens, must own at least 75 per cent of the interests in it.  1, record 2, English, - qualified%20Canadian%20journalism%20organization

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

An "exempt person"... includes a person whose taxable income is exempt from Part I tax under subsection 149(1) [of the "Income Tax Act"](e. g., pension funds, Crown corporations and registered charities), a Canadian or provincial government pension or workers compensation trust or corporation, and a Canadian resident trust, a Canadian resident corporation or a partnership which is wholly owned by tax-exempt persons.  2, record 3, English, - exempt%20person

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

personne exemptée : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  2, record 3, French, - personne%20exempt%C3%A9e

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

A trust is a "specified investment flow-through trust" or "SIFT trust" for a taxation year if at any time in the taxation year it is resident in Canada, investments in it are listed on a stock exchange or other public market, and it holds one or more non-portfolio properties.  3, record 4, English, - specified%20investment%20flow%2Dthrough%20trust

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Une fiducie est une «fiducie intermédiaire de placement déterminée» pour une année d'imposition si elle remplit les conditions suivantes au cours de l'année : elle réside au Canada, les placements qui y sont faits sont inscrits à la cote d'une bourse de valeurs ou d'un autre marché public et elle détient un ou plusieurs biens hors portefeuille.  2, record 4, French, - fiducie%20interm%C3%A9diaire%20de%20placement%20d%C3%A9termin%C3%A9e

Record number: 4, Textual support number: 1 OBS

fiducie intermédiaire de placement déterminée : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  3, record 4, French, - fiducie%20interm%C3%A9diaire%20de%20placement%20d%C3%A9termin%C3%A9e

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

[For] U. S. tax purposes..., the term ’’United States person’’ means : a citizen or resident of the United States; a domestic partnership; a domestic corporation; any estate other than a foreign estate; any trust if a court within the United States is able to exercise primary supervision over the administration of the trust, and one or more United States persons have the authority to control all substantial decisions of the trust; or any other person that is not a foreign person.  1, record 5, English, - United%20States%20person

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

... an arrangement made between an individual, other than a trust, and a broker [having] an establishment in Québec and registered with the Commission des valeurs mobilières du Québec, under which that individual entrusts to that broker the custody of such of his shares as he may indicate that are not included in any other plan of any kind for the purposes of [the Quebec Income Tax Act].  2, record 6, English, - stock%20savings%20plan

Record number: 6, Textual support number: 1 CONT

An individual, other than a trust, who is resident in Québec on the last day of a taxation year and who, during the year, purchased a share and included it in a stock savings plan under which he is a beneficiary, [qualifies for a tax rebate that year].  3, record 6, English, - stock%20savings%20plan

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Régime qui permet à un contribuable qui acquiert des actions de certaines sociétés au moment de leur émission de bénéficier d'avantages fiscaux qui réduisent, du moins dans l'immédiat, ses impôts.  2, record 6, French, - r%C3%A9gime%20d%27%C3%A9pargne%2Dactions

Record number: 6, Textual support number: 1 CONT

Un particulier, autre qu'une fiducie, qui réside au Québec le dernier jour d'une année d'imposition et qui, au cours de l'année, a acheté et inclus une action dans un régime d'épargne-actions dont il est bénéficiaire, peut déduire [un montant] dans le calcul de son revenu imposable pour l'année, à l'égard de l'ensemble des régimes d'épargne-actions dont il est bénéficiaire [...]  5, record 6, French, - r%C3%A9gime%20d%27%C3%A9pargne%2Dactions

Record number: 6, Textual support number: 2 CONT

PEA : un placement net d'impôt. Les investissements en actions françaises ou en sicav d'actions françaises peuvent être exonérés d'impôt s'ils sont réalisés dans le cadre d'un plan d'épargne en actions.  6, record 6, French, - r%C3%A9gime%20d%27%C3%A9pargne%2Dactions

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

... "tax-indifferent investor" means(a) a person exempt from tax under section 149,(b) a non-resident person, other than a person to which amounts paid or credited under a synthetic equity arrangement or a specified synthetic equity arrangement may reasonably be attributed to the business carried on by the person in Canada through a permanent establishment(as defined by regulation) in Canada,(c) a trust resident in Canada(other than a specified mutual fund trust) if any of the interests as a beneficiary under the trust is not a fixed interest(as defined in subsection 251. 2(1)) in the trust(in this definition referred to as a "discretionary trust"),...  1, record 7, English, - tax%2Dindifferent%20investor

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

[…] «investisseur indifférent relativement à l'impôt» s’entend d’une personne, société de personnes ou fiducie qui est, selon le cas : a) une personne qui, par l’effet de l’article 149, est exonérée de l’impôt; b) une personne non-résidente, sauf une personne à l’égard de laquelle une somme payée ou portée à son crédit dans le cadre d’un arrangement de capitaux propres synthétiques ou d’un arrangement de capitaux propres synthétiques déterminé peut raisonnablement être attribuée à l’entreprise qu’elle exploite au Canada par l’entremise d’un établissement stable, au sens du règlement, au Canada; c) une fiducie résidant au Canada (sauf une fiducie de fonds commun de placement déterminée) si une participation à titre de bénéficiaire de la fiducie n’est pas une participation fixe, au sens du paragraphe 251.2(1), dans la fiducie (appelée «fiducie discrétionnaire» à la présente définition); [...]  1, record 7, French, - investisseur%20indiff%C3%A9rent%20relativement%20%C3%A0%20l%26rsquo%3Bimp%C3%B4t

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

[A] trust of which the fiduciary is a resident of this state. If a trust has more than one fiduciary, the trust is a resident trust if at least one of the fiduciaries is a resident of this state. If a corporate fiduciary engaged in interstate trust administration is the sole fiduciary of a trust, or is a cofiduciary with a nonresident, the trust is a resident trust only if the corporate fiduciary conducts the administration of the trust in this state.  2, record 8, English, - resident%20trust

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Fiducie qui, surtout à des fins fiscales, est considérée comme étant résidante dans une juridiction donnée.  1, record 8, French, - fiducie%20r%C3%A9sidante

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Generally, a SIFT is a trust(other than a real estate investment trust, or REIT) or a partnership(a) that is resident in Canada("residence test") ;(b) investments in which are listed or traded on a stock exchange or other public market("public trading test") ;and(c) that holds one or more non-portfolio properties("NPP test").  1, record 9, English, - specified%20investment%20flow%2Dthrough%20entity

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

En règle générale, une EIPD est une fiducie (sauf une fiducie de placement immobilier ou FPI) ou une société de personnes qui remplit les critères suivants : a) elle réside au Canada (le «critère de résidence»); b) les placements qui y sont faits sont cotés ou négociés sur une bourse de valeurs ou un autre marché public (le «critère de commerce public»); et c) elle détient un ou plusieurs biens hors portefeuille (le «critère BHP»).  1, record 9, French, - entit%C3%A9%20interm%C3%A9diaire%20de%20placement%20d%C3%A9termin%C3%A9e

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A relationship in which one person is under a duty to act for the benefit of the other on matters within the scope of the relationship.  2, record 10, English, - fiduciary%20relationship

Record number: 10, Textual support number: 1 CONT

... the consent agreement is premised on a special relationship of trust often called a "fiduciary" relationship. This means that the care-giver is expected to act in a way that benefits the patient, resident or client. The trustee of an incompetent person is in a similar position. The care-giver, like the trustee, must act with a view towards what will best serve the other party in the relationship.  3, record 10, English, - fiduciary%20relationship

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Le professionnel, par définition, doit exercer sa profession dans l'intérêt d'un autre. C'est ce qu'on entend d'ailleurs par la relation fiduciaire. Cette relation caractérise des professions comme le droit ou la médecine. La défense de l'intérêt de son patient doit devenir l'intérêt professionnel même du médecin.  3, record 10, French, - relation%20fiduciaire

Record number: 10, Textual support number: 2 CONT

Le médecin a, envers son patient ou sa patiente, les obligations qui découlent traditionnellement du rapport fiduciaire, savoir «la loyauté, la bonne foi et l'absence de conflits d'intérêts et d'obligations».  4, record 10, French, - relation%20fiduciaire

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

A trust resident in Canada, all or substantially all of the cost of whose assets is attributable to any combination of : debt issued to and acquired from the International Bank for Reconstruction and Development, International Finance Corporation, Inter-American Development Bank, Asian Development Bank, Caribbean Development Bank, European Bank for Reconstruction and Development or African Development Bank; debt issued to and acquired from the Export Development Corporation; and shares and debt that are not "foreign property" of the trust.  1, record 11, English, - specified%20international%20finance%20trust

Record number: 11, Textual support number: 1 OBS

Canadian Federal Budget 1999. Annex: Details on Proposed Modifications on Foreign Property.  2, record 11, English, - specified%20international%20finance%20trust

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Fiducie résidant au Canada dont la totalité ou une grande partie du coût des actifs est attribuable à une combinaison : de titres émis en faveur de la Banque internationale pour la reconstruction et le développement, de la Société financière internationale, de la Banque interaméricaine de développement, de la Banque asiatique de développement, de la Banque de développement des Caraïbes, de la Banque européenne pour la reconstruction et le développement, ou de la Banque africaine de développement et achetés de celles-ci; de titres émis en faveur de la Société pour l'expansion des exportations et achetés de celle-ci; d'actions et de titres qui ne sont pas des «biens étrangers» de la fiducie.  1, record 11, French, - fiducie%20financi%C3%A8re%20internationale%20d%C3%A9termin%C3%A9e

Record number: 11, Textual support number: 1 OBS

Terminologie extraite du Budget 1999.  2, record 11, French, - fiducie%20financi%C3%A8re%20internationale%20d%C3%A9termin%C3%A9e

Record number: 11, Textual support number: 2 OBS

Source : Annexe : Détails sur le projet de modification de la catégorie des biens étrangers.  2, record 11, French, - fiducie%20financi%C3%A8re%20internationale%20d%C3%A9termin%C3%A9e

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

In general, by "dual relationship", it is presumed to mean that a professional, whether a psychologist or a coach, cannot easily and efficiently maintain two different kinds of relationships with the same patient (or athlete). For instance, a psychologist, who is a friend of the patient, cannot effectively maintain a dual relationship with his patient a) as a clinician and b) as caring person or a friend with emotions - at the same time. Inversely, the patient who is a friend of the clinician will likely make undue demands on his friend, e.g. asking for non-essential medication, but at the same time expecting the clinician to provide the best psychiatric care.  2, record 12, English, - dual%20relationship

Record number: 12, Textual support number: 1 CONT

... As psychologists, we are expected to avoid dual relationships wherever possible ... Expected response: appreciation of the reality that this standard must be adapted in small centres where dual relationships cannot always be avoided ....  1, record 12, English, - dual%20relationship

Record number: 12, Textual support number: 2 CONT

... The supervisor/trainer's ethical responsibility is to clearly delineate the purpose and structure of a given supervisory task, and then overtly negotiate a working relationship with the supervisee. When the possibility of a dual relationship is being considered, both supervisor and supervisee need to openly discuss the potential for dissonance and conflict in relation to factors such as role expectations, obligations, and power... The sports psychologist/athletic coach dual role : advantages, difficulties, and ethical considerations... The areas of conflict between both roles are addressed... A main advantage of the dual relationship is the ability to fully understand both athletic demands and precise psychological needs. Difficulties include the limited time available for both roles, the excessive emotional involvement in athletic competition, and a lack of mutual trust... personal dilemmas posed by being a parent and a resident in the community is related to the dual relationship provision of the Ethical Principles of Psychologists... It is suggested that clinicians be aware of relevant law when working within a forensic context and refrain from having the dual relationship of therapist and forensic examiner... [Source : PsycINFO database].  2, record 12, English, - dual%20relationship

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Le tiers de la relation duelle et la transmission de l'analyse. [Source : base de données MEDLINE].  1, record 12, French, - relation%20duelle

Record number: 12, Textual support number: 1 OBS

Termes connexes : relation médecin-malade, relation ami-malade, relation d'aide.  1, record 12, French, - relation%20duelle

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

Trust and Loan Companies Act.  1, record 13, English, - Resident%20Canadian%28Trust%20and%20Loan%20Companies%29%20Regulations

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Loi sur les sociétés de fiducie et de prêt.  1, record 13, French, - R%C3%A8glement%20sur%20les%20r%C3%A9sidents%20canadiens%20%28soci%C3%A9t%C3%A9s%20de%20fiducie%20et%20de%20pr%C3%AAt%29

Record 13,  Textual support,  Spanish