TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PROPIEDADES ARRENDAR [1 record]
Record 1 - internal organization data 2010-10-08
Record 1, English
Record 1, Subject field(s)
- Real Estate
- Taxation
Record 1, Main entry term, English
- rental property
1, record 1, English, rental%20property
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- leasing property 2, record 1, English, leasing%20property
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... "leasing property" of a taxpayer or a partnership means depreciable property other than (a) rental property, (b) computer tax shelter property, or (c) property referred to in paragraph (w) of Class 10 or in paragraph (n) of Class 12 in Schedule II, where such property is owned by the taxpayer or the partnership, whether jointly with another person or otherwise, if, in the taxtation year in respect of which the expression is being applied, the property was used by the taxpayer or the partnership principally for the purpose of gaining or producing gross revenue that is rent, royalty or leasing revenue, ... 3, record 1, English, - rental%20property
Record number: 1, Textual support number: 1 OBS
rental property: term taken from the Income Tax Regulations, section 1100(14). 4, record 1, English, - rental%20property
Record 1, French
Record 1, Domaine(s)
- Immobilier
- Fiscalité
Record 1, Main entry term, French
- bien locatif
1, record 1, French, bien%20locatif
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- bien de location 2, record 1, French, bien%20de%20location
correct, masculine noun
- bien donné en location à bail 3, record 1, French, bien%20donn%C3%A9%20en%20location%20%C3%A0%20bail
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[...] «bien donné en location à bail» d'un contribuable ou d'une société de personnes désigne des biens amortissables autres que a) des biens locatifs, b) des produits informatiques déterminés, c) les biens visés à l'alinéa w) de la catégorie 10 de l'annexe II ou à l'alinéa n) de la catégorie 12 de cette annexe, lorsque ces biens sont la propriété du contribuable ou de la société de personnes, conjointement avec une autre personne ou autrement, si, au cours de l'année d'imposition à l'égard de laquelle l'expression s'applique, le bien a été utilisé par le contribuable ou la société de personnes principalement pour gagner ou produire un revenu brut constitué d'un loyer, d'une redevance ou d'un revenu de location, [...] 3, record 1, French, - bien%20locatif
Record number: 1, Textual support number: 1 OBS
bien locatif : terme provenant des Règlements de l'impôt sur le revenu, article 1100(14). 4, record 1, French, - bien%20locatif
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Bienes raíces
- Sistema tributario
Record 1, Main entry term, Spanish
- propiedad de renta
1, record 1, Spanish, propiedad%20de%20renta
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- propiedades para arrendar 1, record 1, Spanish, propiedades%20para%20arrendar
feminine noun, plural
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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