TERMIUM Plus®

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

LEASED PROPERTY [2 records]

Record 1 2008-06-19

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

Personal or real property that is owned by a lessor and rented to a lessee who receives rights of use and possession in accordance with the terms of a lease agreement.

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Bien meuble ou immeuble faisant l'objet d'un contrat de location.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión presupuestaria y financiera
Save record 1

Record 2 2003-05-27

English

Subject field(s)
  • Real Estate
  • Property Law (civil law)
CONT

A leased property should be subject to the same property transfer assessment as that applied to a purchased property, to ensure that the lessor will inherit no environmental liabilities.

French

Domaine(s)
  • Immobilier
  • Droit des biens et de la propriété (droit civil)
CONT

Une propriété louée à bail devrait être assujettie à la même évaluation du transfert d'une propriété qu'un bien acheté, pour décharger le donneur à bail et le locataire à bail de toute responsabilité en matière d'environnement.

Spanish

Campo(s) temático(s)
  • Bienes raíces
  • Derecho de propiedad (derecho civil)
Save record 2

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