TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BIENS TRANSMIS DECES [5 records]
Record 1 - internal organization data 2024-04-03
Record 1, English
Record 1, Subject field(s)
- Taxation Law
Record 1, Main entry term, English
- estate duty
1, record 1, English, estate%20duty
correct, Canada
Record 1, Abbreviations, English
Record 1, Synonyms, English
- estate tax 2, record 1, English, estate%20tax
archaic
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
imposed by the federal Estate Tax Act, S.C. 1958, c. 29, R.S.C. 1970, c. E-9 until 1971. 3, record 1, English, - estate%20duty
Record 1, French
Record 1, Domaine(s)
- Droit fiscal
Record 1, Main entry term, French
- droit de succession
1, record 1, French, droit%20de%20succession
correct, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- impôt sur les biens transmis par décès 2, record 1, French, imp%C3%B4t%20sur%20les%20biens%20transmis%20par%20d%C3%A9c%C3%A8s
masculine noun, archaic
- impôt successoral 2, record 1, French, imp%C3%B4t%20successoral
masculine noun, archaic
- droits de succession 3, record 1, French, droits%20de%20succession
masculine noun, plural, archaic
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
imposé par la Loi(fédérale) sur les biens transmis par décès, S. C. 1958, ch. 29, S. R. C. 1970, ch. E-9, jusqu'en 1971. 4, record 1, French, - droit%20de%20succession
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Derecho fiscal
Record 1, Main entry term, Spanish
- impuesto sobre sucesiones
1, record 1, Spanish, impuesto%20sobre%20sucesiones
correct, masculine noun, archaic
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-04-03
Record 2, English
Record 2, Subject field(s)
- Property Law (common law)
- Law of Estates (common law)
- Special-Language Phraseology
Record 2, Main entry term, English
- property passing on the death
1, record 2, English, property%20passing%20on%20the%20death
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
... the property subject to ... (a) 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. 1, record 2, English, - property%20passing%20on%20the%20death
Record 2, French
Record 2, Domaine(s)
- Droit des biens et de la propriété (common law)
- Droit successoral (common law)
- Phraséologie des langues de spécialité
Record 2, Main entry term, French
- biens transmis au décès
1, record 2, French, biens%20transmis%20au%20d%C3%A9c%C3%A8s
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- biens transmis par le décès 2, record 2, French, biens%20transmis%20par%20le%20d%C3%A9c%C3%A8s
masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
[...] les biens qui font l'objet(d’une) fiducie ou autre constitution, lors du décès du donataire(y compris tout montant payable au fiduciaire d’une telle fiducie en vertu d’une police d’assurance prise sur la vie du donataire) sont censés être des biens transmis au décès du donataire. 1, record 2, French, - biens%20transmis%20au%20d%C3%A9c%C3%A8s
Record number: 2, Textual support number: 1 OBS
«biens transmis au décès; biens transmis par les décès» : termes habituellement utilisés au pluriel dans ce contexte. 3, record 2, French, - biens%20transmis%20au%20d%C3%A9c%C3%A8s
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1989-02-01
Record 3, English
Record 3, Subject field(s)
- Finance
Record 3, Main entry term, English
- extinguishment of debt
1, record 3, English, extinguishment%20of%20debt
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Estate Tax Act. 1, record 3, English, - extinguishment%20of%20debt
Record 3, French
Record 3, Domaine(s)
- Finances
Record 3, Main entry term, French
- extinction d'une dette
1, record 3, French, extinction%20d%27une%20dette
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Loi de l'impôt sur les biens transmis par décès. 1, record 3, French, - extinction%20d%27une%20dette
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1976-06-19
Record 4, English
Record 4, Subject field(s)
- Sales (Marketing)
Record 4, Main entry term, English
- bona fide purchase 1, record 4, English, bona%20fide%20purchase
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Vente
Record 4, Main entry term, French
- achat authentique
1, record 4, French, achat%20authentique
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- achat bona fide 1, record 4, French, achat%20bona%20fide
masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
(art. 4, Loi de l'impôt sur les biens transmis par décès). 1, record 4, French, - achat%20authentique
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1976-06-19
Record 5, English
Record 5, Subject field(s)
- Law of Estates (common law)
Record 5, Main entry term, English
- summary of assets 1, record 5, English, summary%20of%20assets
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Droit successoral (common law)
Record 5, Main entry term, French
- sommaire des biens
1, record 5, French, sommaire%20des%20biens
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Biens transmis par décès. 1, record 5, French, - sommaire%20des%20biens
Record 5, Spanish
Record 5, Textual support, Spanish
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