TERMIUM Plus®
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PBE [3 records]
Record 1 - internal organization data 2025-12-04
Record 1, English
Record 1, Subject field(s)
- Taxation Law
- Taxation
- Federal Administration
Record 1, Main entry term, English
- preferred beneficiary election
1, record 1, English, preferred%20beneficiary%20election
correct, noun
Record 1, Abbreviations, English
- PBE 2, record 1, English, PBE
correct, noun
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Preferred beneficiary election: A trust and a preferred beneficiary can jointly elect, in the year, to include in a preferred beneficiary's income for that year, all or part of the trust's accumulating income for the year. ... The elected amount for a preferred beneficiary must not be more than the allocable amount of the trust's total accumulating income. 3, record 1, English, - preferred%20beneficiary%20election
Record 1, French
Record 1, Domaine(s)
- Droit fiscal
- Fiscalité
- Administration fédérale
Record 1, Main entry term, French
- choix d'un bénéficiaire privilégié
1, record 1, French, choix%20d%27un%20b%C3%A9n%C3%A9ficiaire%20privil%C3%A9gi%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
- CBP 2, record 1, French, CBP
correct, masculine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Choix d'un bénéficiaire privilégié : Une fiducie et un bénéficiaire privilégié peuvent choisir conjointement, pendant l'année, d'inclure dans le revenu du bénéficiaire privilégié pour l'année, une partie ou la totalité du revenu accumulé de la fiducie pour l'année. [...] Le montant visé par le bénéficiaire privilégié ne doit pas dépasser la partie du revenu accumulé total de la fiducie qui peut être répartie. 3, record 1, French, - choix%20d%27un%20b%C3%A9n%C3%A9ficiaire%20privil%C3%A9gi%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-09-05
Record 2, English
Record 2, Subject field(s)
- Protection of Life
Record 2, Main entry term, English
- protective breathing equipment
1, record 2, English, protective%20breathing%20equipment
correct
Record 2, Abbreviations, English
- PBE 2, record 2, English, PBE
correct
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Equipment designed to cover the eyes, nose and mouth of the wearer, or the nose and mouth where accessory equipment is provided to protect the eyes, and to protect the wearer from the effects of smoke, carbon dioxide or other harmful gases. 3, record 2, English, - protective%20breathing%20equipment
Record 2, French
Record 2, Domaine(s)
- Sécurité des personnes
Record 2, Main entry term, French
- inhalateur protecteur
1, record 2, French, inhalateur%20protecteur
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Appareil conçu de façon à couvrir les yeux, le nez et la bouche, ou à couvrir le nez et la bouche dans les cas où un appareil accessoire assure la protection des yeux, et à protéger le porteur des effets de la fumée, du gaz carbonique ou de tout autre gaz nocif. 1, record 2, French, - inhalateur%20protecteur
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Protección de las personas
Record 2, Main entry term, Spanish
- equipo respiratorio de protección
1, record 2, Spanish, equipo%20respiratorio%20de%20protecci%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
- PBE 1, record 2, Spanish, PBE
correct, masculine noun
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 CONT
El equipo respiratorio de protección (PBE) que contenga un pequeño generador de oxígeno químico para uso de los miembros de la tripulación podrá transportarse en las aeronaves de pasajeros [...] 1, record 2, Spanish, - equipo%20respiratorio%20de%20protecci%C3%B3n
Record 3 - internal organization data 2024-01-31
Record 3, English
Record 3, Subject field(s)
- Protective Clothing
- Air Safety
Record 3, Main entry term, English
- crew member protective breathing equipment
1, record 3, English, crew%20member%20protective%20breathing%20equipment
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- crew member PBE 2, record 3, English, crew%20member%20PBE
correct
Record 3, French
Record 3, Domaine(s)
- Vêtements de protection
- Sécurité (Transport aérien)
Record 3, Main entry term, French
- inhalateur protecteur de membre d'équipage
1, record 3, French, inhalateur%20protecteur%20de%20membre%20d%27%C3%A9quipage
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Vestimenta de protección
- Seguridad (Transporte aéreo)
Record 3, Main entry term, Spanish
- equipo de respiración protector de miembro de la dotación
1, record 3, Spanish, equipo%20de%20respiraci%C3%B3n%20protector%20de%20miembro%20de%20la%20dotaci%C3%B3n
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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