TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

VALIDITY ELECTION [2 records]

Record 1 1988-03-14

English

Subject field(s)
  • Taxation
OBS

Source: Income Tax Act, S. 96(3),

French

Domaine(s)
  • Fiscalité
OBS

Source : Loi de l'impôt sur le revenu, art. 96(3).

Spanish

Save record 1

Record 2 1982-06-22

English

Subject field(s)
  • Law of Estates (common law)
CONT

[A testator] may ... in his will make [his wife] a gift of property and money and say it is in lieu of dower. In such a case she must elect whether to take the gift and abandon dower or keep her dower right and abandon the gift - she cannot have both. This is called "election".

OBS

It is a doctrine by which equity fastens on the conscience of the person who is put to his election and refuses to allow him to take the benefit of a disposition contained in the will, the validity of which is not in question, except on certain conditions...

Key term(s)
  • doctrine of election

French

Domaine(s)
  • Droit successoral (common law)
DEF

Faculté de choisir entre plusieurs situations juridiques.

CONT

[La femme] aurait conservé au décès de son mari un droit d'option entre son douaire et cet acte de disposition [qui doit lui tenir lieu de douaire].

Key term(s)
  • droit d'option

Spanish

Save record 2

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