TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
WINDING-UP DISTRIBUTION [3 records]
Record 1 - internal organization data 2003-04-10
Record 1, English
Record 1, Subject field(s)
- Law of Estates (common law)
- Property Law (common law)
Record 1, Main entry term, English
- distribution of the property
1, record 1, English, distribution%20of%20the%20property
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
There shall be included among the debts which under the Assignments and Preferences Act, the Winding-Up Act and the Trustees Act, are, in the distribution of the property in the case of an assignment or death or in the distribution of the assets of a company being wound up under those Acts respectively, to be paid in priority to all other debts... 1, record 1, English, - distribution%20of%20the%20property
Record 1, French
Record 1, Domaine(s)
- Droit successoral (common law)
- Droit des biens et de la propriété (common law)
Record 1, Main entry term, French
- répartition des biens
1, record 1, French, r%C3%A9partition%20des%20biens
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Dans les créances qui, en application de la Loi sur les cessions et préférences, de la Loi sur la liquidation des compagnies et de la Loi sur les fiduciaires, entrent respectivement dans la répartition des biens en cas de cession ou décès ou dans la répartition des actifs d'une compagnie en liquidation en application de ces lois, et doivent être payées en priorité sur toutes les autres créances [...] 1, record 1, French, - r%C3%A9partition%20des%20biens
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-03-11
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- other specified purpose accounts
1, record 2, English, other%20specified%20purpose%20accounts
correct, Canada
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A broad category wich includes money received from a province to pay entitlements under a provincial program; money belonging to inmates of a federal hospital, veteran's home or correctional facility; non-public money as defined in a statute; oil and gas royalties and revenues belonging to Natives; and moneys held by the Crown under the Winding-up Act and Bankruptcy and Insolvency Act for distribution to creditors. 2, record 2, English, - other%20specified%20purpose%20accounts
Record number: 2, Textual support number: 1 OBS
These accounts are used to record transactions relating to liabilities of the Government of Canada other than those identified above. 3, record 2, English, - other%20specified%20purpose%20accounts
Record 2, Key term(s)
- other specified purpose account
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- autres comptes à fins déterminées
1, record 2, French, autres%20comptes%20%C3%A0%20fins%20d%C3%A9termin%C3%A9es
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Vaste catégorie de comptes inscrits dans les Comptes publics du Canada qui comprend les sommes reçues d'une province pour effectuer des paiements en vertu d'un programme provincial, les sommes appartenant aux bénéficiaires d'un hôpital ou d'un hospice pour anciens combattants ou aux détenus d'un établissement correctionnel du gouvernement fédéral, des fonds non publics au sens de la loi, les redevances et recettes pétrolières et gazières appartenant aux autochtones, et les sommes que l'État retient en vertu de la Loi sur les liquidations et de la Loi sur la faillite et l'insolvabilité afin de les remettre à des créanciers. 2, record 2, French, - autres%20comptes%20%C3%A0%20fins%20d%C3%A9termin%C3%A9es
Record number: 2, Textual support number: 1 OBS
Ces comptes servent à comptabiliser les opérations relatives à d'autres obligations du gouvernement du Canada que celles susmentionnées. 3, record 2, French, - autres%20comptes%20%C3%A0%20fins%20d%C3%A9termin%C3%A9es
Record 2, Key term(s)
- autre compte à fins déterminées
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1988-03-11
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- winding-up distribution
1, record 3, English, winding%2Dup%20distribution
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Source: Income Tax Act, S. 84(8). 2, record 3, English, - winding%2Dup%20distribution
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- distribution lors de liquidation
1, record 3, French, distribution%20lors%20de%20liquidation
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 84(8). 2, record 3, French, - distribution%20lors%20de%20liquidation
Record 3, Spanish
Record 3, Textual support, Spanish
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