TERMIUM Plus®

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EMPLOYEE TRUST [4 records]

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
DEF

Pension or profit-sharing plan set up by an employer, usually a corporation, to provide retirement income for its employees.

OBS

Source: Income Tax Act, S. 248(1).

French

Domaine(s)
  • Fiscalité
OBS

Source : Loi de l'impôt sur le revenu, art. 248(1).

Spanish

Save record 1

Record 2 2024-09-19

English

Subject field(s)
  • Taxation
  • Labour and Employment
CONT

Employee ownership trusts encourage employee ownership of a business, and facilitate the transition of privately owned businesses to employees.

French

Domaine(s)
  • Fiscalité
  • Travail et emploi
CONT

Les fiducies collectives d'employés (FCE) sont une forme d'actionnariat des employés dans laquelle les actions d'une entreprise sont détenues en fiducie au profit des employés de l'entreprise. Les FCE peuvent être utilisées pour faciliter le rachat d'une entreprise par ses employés, sans qu'ils aient besoin de payer directement pour acquérir des actions.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Trabajo y empleo
Save record 2

Record 3 2017-02-06

English

Subject field(s)
  • Employment Benefits
  • Annuities (Insurance)
OBS

employee benefit trust plan services: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

Key term(s)
  • employee benefit trust plan service

French

Domaine(s)
  • Avantages sociaux
  • Rentes (Assurances)
OBS

gestion en fiducie de plans au bénéfice du personnel : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Key term(s)
  • gestion en fiducie d'un plan au bénéfice du personnel

Spanish

Save record 3

Record 4 1976-06-19

English

Subject field(s)
  • Employment Benefits

French

Domaine(s)
  • Avantages sociaux

Spanish

Save record 4

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