TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
BAIL BRUT [5 records]
Record 1 - internal organization data 2026-01-08
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
Record 2 - internal organization data 2015-08-17
Record 2, English
Record 2, Subject field(s)
- Real Estate
Record 2, Main entry term, English
- percentage lease
1, record 2, English, percentage%20lease
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A lease stipulating that a percentage of the tenant's gross or net sales, as defined by the lease, will constitute the rent. 1, record 2, English, - percentage%20lease
Record number: 2, Textual support number: 1 OBS
A minimum rent is usually included although a straight percentage is occasionally encountered. A ceiling rent may also be provided for. 1, record 2, English, - percentage%20lease
Record 2, French
Record 2, Domaine(s)
- Immobilier
Record 2, Main entry term, French
- bail à pourcentage
1, record 2, French, bail%20%C3%A0%20pourcentage
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Bail stipulant que le loyer du locataire sera égal à un pourcentage de son chiffre d’affaires brut ou net, tel qu'il a été défini dans le bail. 1, record 2, French, - bail%20%C3%A0%20pourcentage
Record number: 2, Textual support number: 1 OBS
Un loyer minimum figure généralement dans le bail, mais il arrive parfois que l’on ne prévoit qu’un loyer proportionnel. Un loyer maximal peut également être prévu. 1, record 2, French, - bail%20%C3%A0%20pourcentage
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2013-01-21
Record 3, English
Record 3, Subject field(s)
- PAJLO
- Property Law (common law)
- Rental Agencies
Record 3, Main entry term, English
- fixed lease
1, record 3, English, fixed%20lease
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- flat lease 1, record 3, English, flat%20lease
correct
- gross lease 1, record 3, English, gross%20lease
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
A lease of property under which the lessee pays a fixed rent and the lessor pays the taxes, insurance, and other charges regularly incurred through ownership; also called a fixed or flat lease. In a net lease, the lessee pays all these charges. (Reilly, 2nd, p. 221) 1, record 3, English, - fixed%20lease
Record 3, French
Record 3, Domaine(s)
- PAJLO
- Droit des biens et de la propriété (common law)
- Entreprises de location
Record 3, Main entry term, French
- bail à loyer fixe
1, record 3, French, bail%20%C3%A0%20loyer%20fixe
correct, masculine noun, standardized
Record 3, Abbreviations, French
Record 3, Synonyms, French
- bail à loyer brut 1, record 3, French, bail%20%C3%A0%20loyer%20brut
correct, masculine noun, standardized
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
bail à loyer fixe; bail à loyer brut : termes normalisés par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles(PAJLO). 2, record 3, French, - bail%20%C3%A0%20loyer%20fixe
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2007-01-15
Record 4, English
Record 4, Subject field(s)
- Rental Agencies
- Property Law (common law)
- Law of Contracts (common law)
Record 4, Main entry term, English
- gross lease
1, record 4, English, gross%20lease
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- rental lease 1, record 4, English, rental%20lease
correct
- full-service lease 1, record 4, English, full%2Dservice%20lease
correct
- service lease 2, record 4, English, service%20lease
- full maintenance lease 2, record 4, English, full%20maintenance%20lease
- maintenance lease 2, record 4, English, maintenance%20lease
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Compare with "net lease". 3, record 4, English, - gross%20lease
Record 4, French
Record 4, Domaine(s)
- Entreprises de location
- Droit des biens et de la propriété (common law)
- Droit des contrats (common law)
Record 4, Main entry term, French
- bail tous frais compris
1, record 4, French, bail%20tous%20frais%20compris
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- bail brut 1, record 4, French, bail%20brut
correct, masculine noun, Canada
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Bail en vertu duquel le bailleur consent à prendre en charge tous les frais accessoires reliés à l’utilisation du bien loué. 1, record 4, French, - bail%20tous%20frais%20compris
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1993-02-01
Record 5, English
Record 5, Subject field(s)
- Property Law (common law)
- Real Estate
Record 5, Main entry term, English
- semi-gross lease 1, record 5, English, semi%2Dgross%20lease
Record 5, Abbreviations, English
Record 5, Synonyms, English
- gross lease with escalation 2, record 5, English, gross%20lease%20with%20escalation
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
... the leasing schedule should show ... whether lease is net, gross or semi-gross. If semi-gross it should state which expenses and the amount that are payable by the owner. 3, record 5, English, - semi%2Dgross%20lease
Record 5, French
Record 5, Domaine(s)
- Droit des biens et de la propriété (common law)
- Immobilier
Record 5, Main entry term, French
- bail brut avec indexation
1, record 5, French, bail%20brut%20avec%20indexation
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: