TERMIUM Plus^®

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,  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,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

A housing agreement is a verbal or written agreement between a tenant and landlord that establishes the rules governing their relationship.  2, record 2, English, - housing%20agreement

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Lorsque vous louez un logement, vous devenez «locataire». Vous payez un loyer au «propriétaire», qui est celui à qui appartient le logement loué. Vous et votre propriétaire signerez un bail, qui est une entente juridique écrite qui décrit les modalités de l'entente de logement.  3, record 2, French, - entente%20de%20logement

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A lease purchase is a written agreement between a landlord and tenant giving the tenant an option to purchase the property at some future point in time. The nature of this type of real estate transaction can vary a great deal because virtually all the terms of a lease purchase are negotiable.  1, record 3, English, - lease%20purchase

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Convention financière de longue durée, en vertu de laquelle une société spécialisée(bailleur) met à la disposition d’un utilisateur(preneur), moyennant un loyer(souvent indexé), un immeuble à usage professionnel, avec promesse unilatérale de vente à l'expiration du bail et suivant des modalités diverses [...]  2, record 3, French, - cr%C3%A9dit%2Dbail%20immobilier

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - percentage%20lease

Record number: 4, 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 4, English, - percentage%20lease

Record 4,  Textual support,  French

Record number: 4, 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 4, French, - bail%20%C3%A0%20pourcentage

Record number: 4, 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 4, French, - bail%20%C3%A0%20pourcentage

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The insertion of a ratchet clause allows the retention of a minimum rent or alternatively allows the landlord the discretion to reduce the rent in situations where there is an oversupply or where the tenant is struggling.  1, record 5, English, - minimum%20rent

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

[...] le loyer exigible en vertu du bail ne doit pas être inférieur au loyer minimal visé au paragraphe(1) [...]  2, record 5, French, - loyer%20minimal

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The rental income that a property would most probably command on the open market as indicated by current rentals being paid for comparable space (as of the effective date of appraisal).  1, record 6, English, - economic%20rent

Record number: 6, Textual support number: 1 OBS

[Market rent] is preferred terminology to the term "Economic Rent" which has traditionally been used in appraisal analysis, even though both are currently considered synonymous.  1, record 6, English, - economic%20rent

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Le loyer contractuel est celui qui est stipulé au bail alors que le loyer économique est celui établi en fonction de l'utilisation optimale et par comparaison avec le marché. Le loyer contractuel correspond toujours aux conventions du bail alors que le loyer économique varie selon l'offre et la demande; ce dernier peut donc être égal, inférieur ou supérieur au loyer contractuel.  1, record 6, French, - loyer%20%C3%A9conomique

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The bare lease does not vest any estate in the lessee, but only gives him a right of entry, which is called his interest in the term, or interesse termini.  2, record 7, English, - bare%20lease

Record number: 7, Textual support number: 2 CONT

The proviso was only apt to protect a bare lease for less than three years, and was not apt to protect a further term which would only be granted if the tenant exercised an option created by the instrument which also created the lease.  3, record 7, English, - bare%20lease

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Bail de location et option d’achat. Le premier est un simple bail de la régie du logement pour une période de 1 an où le montant du loyer comprend les taxes municipales et scolaires. En plus, Accès-Proprio mettra de côté chaque mois des crédits mensuels qui seront remis au couple lors de leur achat.  1, record 7, French, - simple%20bail

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Lease in which the lessee pays all the expenses including mortgage interest and amortization leaving the lessor with an amount free of all claims. (Black's, 5th ed., 1979, p. 801).  1, record 8, English, - net%20net%20net%20lease

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

bail à loyer hypernet : terme normalisé 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 8, French, - bail%20%C3%A0%20loyer%20hypernet

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

(Percentage leases, which are) leases of commercial premises in which the rent is fixed at a percentage of the tenant's receipts or profits, and thus varies with them, have become common in the United States and are now being used in Canada. (Laskin, Revised Edition 1964, p. 281).  1, record 9, English, - percentage%20lease

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

bail à loyer proportionnel : terme normalisé 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 9, French, - bail%20%C3%A0%20loyer%20proportionnel

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

In a "net-net" lease the object is to ensure that the tenant pays all outgoings with respect to the demised premises and that he is entirely responsible for keeping the property in repair (including reinstatement and rebuilding if necessary); the tenant assumes public liability responsibility, effects all appropriate types of insurance and pays the premiums thereon. Under no circumstances is any abatement of rent allowed and the tenant is required to insure for continued payment of rent in the event of destruction of the premises. If the landlord is called upon to make any payment in respect of the premises, he is entitled to recover the expenditures from the tenant with the addition of rent carrying charges and interest. (Williams & Rhodes, 5th ed., 1983, p. 17-22).  1, record 10, English, - net%20net%20lease

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

bail à loyer supernet : terme normalisé 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 10, French, - bail%20%C3%A0%20loyer%20supernet

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

A lease, usually commercial, in which the lessee pays not only the rent for occupancy, but also pays maintenance and operating expenses such as taxes, insurance, utilities and repairs. The rent paid is "net" to the lessor. (Reilly, 2nd ed., 1982, p. 294)  1, record 11, English, - net%20lease

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

bail à loyer net : terme normalisé 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 11, French, - bail%20%C3%A0%20loyer%20net

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

A type of lease arrangement which provides that rent will vary depending upon future contingencies, such as the amount of traffic or gross income produced. (Black's, 5th ed., 1979, p. 628)  1, record 13, English, - graduated%20lease

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

bail à loyer variable : terme normalisé 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 13, French, - bail%20%C3%A0%20loyer%20variable

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, 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 14, English, - fixed%20lease

Record 14,  Textual support,  French

Record number: 14, 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 14, French, - bail%20%C3%A0%20loyer%20fixe

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Lease inducements take many forms. Among the most common are cash payments, reduced rent, rent holidays, allowance for tenant improvements and assumption of the tenant's existing lease obligations.  3, record 15, English, - lease%20inducement

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Avantage qu'un bailleur envisage d’accorder au futur locataire dans la négociation d’un nouveau bail et visant à amener le futur locataire à conclure le contrat, par exemple le versement, à l'avance, d’un montant en espèces au locataire, une période initiale d’occupation gratuite ou la réduction du loyer pour les premières périodes.  1, record 15, French, - incitatif%20%C3%A0%20la%20location

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

A lease providing that the rental shall be increased or "stepped up" at the end of various stipulated periods in the future. Primarily, this type of lease is brought about by the insistence of the lessor to participate in expected future increased earning power of the property. However, this type of lease may be entered into in order to provide a lower rental during the early life of the lease to enable the lessee to build up his business, become established and lessen the possibility of failure. Although seldom used, there is a reverse or "stepdown" lease, which provides for higher rents during the first periods of the lease and lower rents during the latter periods.  2, record 16, English, - step%2Dup%20lease

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Bail qui prévoit une augmentation progressive, ou «par tranches», du loyer à l'expiration de différentes périodes déterminées. Ce genre de bail est consenti afin de permettre au locataire, grâce au loyer moins élevé exigé au début du bail, de se créer une clientèle, d’établir son entreprise et de diminuer ainsi les risques d’insuccès. Même si la formule est rarement utilisée, un bail peut aussi contenir une clause à loyer «dégressif», laquelle prévoit un loyer plus élevé au début du bail et moins élevé pour les dernières périodes.  2, record 16, French, - bail%20%C3%A0%20loyer%20progressif

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

A type of lease which provides for periodic revaluation of the leased property and re-establishment of its rental based upon a revised estimate of the market value of the leased property.  1, record 17, English, - revaluation%20lease

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Bail permettant, à des dates et conditions spécifiques, de rajuster le loyer comparativement à la valeur marchande d’immeubles comparables.  1, record 17, French, - bail%20avec%20clause%20de%20r%C3%A9%C3%A9valuation

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

A lease provision allowing the lessee an option to renew the lease for a rental that is sufficiently lower than the expected fair rental of the property at the date the option becomes exercisable, so that, at the inception of the lease, exercise of the option appears to be reasonably assured.  2, record 18, English, - bargain%20renewal%20option

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Disposition d’un contrat de location permettant au preneur de renouveler le bail à un loyer suffisamment inférieur au juste prix de location prévisible du bien à la date où l'option pourra être levée pour que, à la date d’entrée en vigueur du bail, il paraisse pratiquement assuré que le preneur se prévaudra de cette option de renouvellement.  1, record 18, French, - option%20de%20renouvellement%20%C3%A0%20un%20prix%20incitatif

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

Payment for the use of property as designated in a lease.  2, record 19, English, - contract%20rent

Record number: 19, Textual support number: 1 OBS

Used to establish the fact that the actual rent designated, or contract rent, may differ from market rent.  2, record 19, English, - contract%20rent

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Le loyer contractuel correspond toujours aux conventions du bail alors que le loyer économique varie selon l'offre et la demande; ce dernier peut donc être égal, inférieur ou supérieur au loyer contractuel.  2, record 19, French, - loyer%20contractuel

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Convention financière complexe à moyen terme en vertu de laquelle le bailleur [...] met à la disposition d’une entreprise utilisatrice(preneur), moyennant le versement d’un loyer, des biens d’équipement ou de matériel d’outillage dont elle reste propriétaire et que le preneur, en fin de bail, peut soit restituer, soit racheter pour une valeur résiduelle fixée à l'origine, tenant compte des loyers versés, sous réserve d’un renouvellement du contrat. Parfois nommé «leasing », selon un usage contestable.  1, record 20, French, - cr%C3%A9dit%2Dbail%20mobilier

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Rent payable under a lease in which the lessor pays the local taxes.  1, record 21, English, - inclusive%20rent

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Le loyer payable selon un bail dans lequel le bailleur paye les taxes locales.  1, record 21, French, - loyer%20inclusif

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

Rent payable under a lease in which the lessee pays the local taxes.  1, record 22, English, - exclusive%20rent

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Le loyer payable selon un bail dans lequel le locataire paye les taxes locales.  1, record 22, French, - loyer%20exclusif

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

Rent payable under the lease in which the lessor is responsible for all or some of the outgoings.  2, record 23, English, - gross%20rent

Record number: 23, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms.  3, record 23, English, - gross%20rent

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Le loyer payable selon un bail dans lequel le bailleur est responsable pour tous ou une partie des déboursés.  2, record 23, French, - loyer%20brut

Record number: 23, Textual support number: 1 OBS

Expression tirée des déclarations d’impôt T1 au niveau fédéral.  3, record 23, French, - loyer%20brut

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Rent payable under a lease in which the lessor pays the local taxes.  1, record 24, English, - inclusive%20rent

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Le loyer payable selon un bail dans lequel le bailleur paye les taxes locales.  1, record 24, French, - loyer%20inclusif

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Rent payable under a lease in which the lessee pays the local taxes.  1, record 25, English, - exclusive%20rent

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Le loyer payable selon un bail dans lequel le locataire paye les taxes locales.  1, record 25, French, - loyer%20exclusif

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

The conveyance, by a lessor to a lessee, of the right to use a tangible asset usually for a specified period of time in return for rent. At a specified period of time the lessee may purchase the equipment outright by paying an additional specified sum.  1, record 26, English, - lease%20to%20own%2Fpurchase

Record number: 26, Textual support number: 1 OBS

Materiel Asset Lexicon, 1992, Supply and Services Canada.  1, record 26, English, - lease%20to%20own%2Fpurchase

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Contrat par lequel le bailleur donne au preneur le droit d’utiliser un bien matériel, habituellement pendant une période donnée, contre le paiement d’un loyer. À un moment précisé dans le bail, le preneur peut se porter acquéreur du matériel moyennant une somme supplémentaire précisée dans le bail.  1, record 26, French, - bail%20de%20location%2Dachat

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

A lease providing for specified decreases in rent at specified intervals.  2, record 27, English, - step%2Ddown%20lease

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

dégressif : Qui va en diminuant. Tarif, taux dégressif. Impôt dégressif, dont le taux décroît à mesure que les revenus imposables diminuent.  2, record 27, French, - bail%20%C3%A0%20loyer%20d%C3%A9gressif

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

The secondary rental, which would be prorated according to the space that a tenant might occupy in a building, covers the expense of taxes, repairs, insurance, water, heat, etc. The secondary rental agreement achieves the same result as an escalator clause.  1, record 29, English, - secondary%20rental

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

Le loyer secondaire qui est proportionnel à l'espace qu'un locataire occupe dans un bâtiment, englobe les dépenses occasionnées par les taxes, les réparations, les assurances, l'eau, le chauffage, etc. L'incorporation d’un loyer secondaire dans un bail a le même effet qu'une clause d’échelle mobile.  1, record 29, French, - loyer%20secondaire

Record number: 29, Textual support number: 1 OBS

Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  2, record 29, French, - loyer%20secondaire

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

(1) The worth of a leasehold interest, that is, right to the use, enjoyment and profit existing by virtue of the rights granted under a lease; (2) the present (discounted) worth of the rent saving, when the contractual rent at the time of appraisal is less than the current market rent.  1, record 30, English, - leasehold%20value

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

(1) La valeur d’un droit de tenure à bail, c'est à dire le droit d’usage et de jouissance et le profit perçu des droits accordés aux termes du bail;(2) la valeur actualisée de l'économie de loyer réalisée, lorsque le loyer contractuel est, au moment de l'évaluation, moindre que la valeur marchande du loyer.  1, record 30, French, - valeur%20d%26rsquo%3Bune%20tenure%20%C3%A0%20bail

Record number: 30, Textual support number: 1 OBS

Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  2, record 30, French, - valeur%20d%26rsquo%3Bune%20tenure%20%C3%A0%20bail

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

A lease covenant under which a rental is divided into two categories. The primary rental is a fixed amount usually based upon a definite percentage of property value as established at the time of the execution of the lease agreement.  1, record 31, English, - primary%20rental

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Clause d’un bail par laquelle le loyer est divisé en deux catégories. Le loyer primaire est pour un montant fixé habituellement fondé sur un pourcentage déterminée de la valeur de la propriété, établie au moment de la signature du bail.  1, record 31, French, - loyer%20primaire

Record number: 31, Textual support number: 1 OBS

Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  2, record 31, French, - loyer%20primaire

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

The value of any rental in excess of the rent reserved in the lease, which the tenant could obtain if he sublet the premises on the open rental market. It is the difference between the lease rent (contract rent) and the rent being paid by other tenants for comparable space in the vicinity of the subject lease (economic or market rent).  1, record 32, English, - bonus%20value

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Valeur excédentaire du loyer, par rapport au loyer prévu dans le bail, que le locataire pourrait obtenir s’il sous-louait les lieux loués sur le marché libre. C'est la différence entre le prix du loyer(loyer contractuel) et le loyer payé par d’autres locataires pour un espace comparable dans le voisinage des lieux loués(loyer économique ou loyer sur le marché).  1, record 32, French, - valeur%20de%20l%26rsquo%3Bindemnit%C3%A9%20de%20locataire

Record number: 32, Textual support number: 1 OBS

Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  2, record 32, French, - valeur%20de%20l%26rsquo%3Bindemnit%C3%A9%20de%20locataire

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 DEF

a clause in a deed usually following the tenendum by which some new thing (as rent) is reserved out of what had been granted before.  2, record 34, English, - reddendum

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish