TERMIUM Plus®

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PREFERRED BENEFICIARY ELECTION [1 record]

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Alphabetical list of terms

Record 1 1996-04-04

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
CONT

Preferred Beneficiary Election. That preferred beneficiary elections be eliminated for trusts' taxation years that begin after 1995, except with respect to beneficiaries entitled under subsection 118.3(1) of the Act to the tax credit for mental or physical impairment.

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
CONT

Choix des bénéficiaires privilégiés. Le choix qui s'offre aux bénéficiaires privilégiés d'une fiducie sera éliminé pour les années d'imposition de la fiducie qui commencent après 1995, sauf s'ils ont droit au crédit d'impôt pour déficience mentale ou physique prévu au paragraphe 118.3(1) de la Loi.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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