TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PROPERTY SUBJECT TRUST [1 record]
Record 1 - internal organization data 2005-12-22
Record 1, English
Record 1, Subject field(s)
- Property Law (common law)
- Law of Estates (common law)
- Special-Language Phraseology
Record 1, Main entry term, English
- property subject to the trust
1, record 1, English, property%20subject%20to%20the%20trust
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Where a donee during his lifetime received from his spouse a gift in respect of which a deduction was allowed by virtue of paragraph 7(1)(b), or a gift that was exempt from tax under Part XII of the Income Tax Act by virtue of paragraphe 166(1)(e) thereof, made by his spouse by the creation of a trust or other settlement described therein, the property subject to the trust or other settlement at the time of the death of the donee (including any amount payable to the trustee of any such trust under any policy of insurance effected on the life of the donee) shall be deemed to be property passing on the death of the donee. 2, record 1, English, - property%20subject%20to%20the%20trust
Record 1, French
Record 1, Domaine(s)
- Droit des biens et de la propriété (common law)
- Droit successoral (common law)
- Phraséologie des langues de spécialité
Record 1, Main entry term, French
- biens des fiducies
1, record 1, French, biens%20des%20fiducies
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Des règles s'appliquent aux biens des fiducies, notamment aux placements non admissibles, à l'utilisation des fonds comme garantie pour un prêt, aux prêts aux employés et aux transferts à une valeur autre que la juste valeur marchande. 2, record 1, French, - biens%20des%20fiducies
Record number: 1, Textual support number: 1 OBS
Biens qui font l'objet de la fiducie. 3, record 1, French, - biens%20des%20fiducies
Record number: 1, Textual support number: 2 OBS
Biens des fiducies : terme habituellement utilisé au pluriel dans ce contexte. 4, record 1, French, - biens%20des%20fiducies
Record 1, Spanish
Record 1, Textual support, Spanish
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