TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BIEN VALEUR ACCRUE [2 records]
Record 1 - internal organization data 2013-08-28
Record 1, English
Record 1, Subject field(s)
- Property Law (civil law)
- Property Law (common law)
Record 1, Main entry term, English
- appreciated property
1, record 1, English, appreciated%20property
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Real, personal, or intangible assets that have a fair market value greater than their original cost, adjusted tax basis, or book value. 2, record 1, English, - appreciated%20property
Record number: 1, Textual support number: 1 CONT
Tax rules now provide the opportunity to gift appreciated property, and avoid some or all of the gains tax. 3, record 1, English, - appreciated%20property
Record 1, French
Record 1, Domaine(s)
- Droit des biens et de la propriété (droit civil)
- Droit des biens et de la propriété (common law)
Record 1, Main entry term, French
- bien à valeur accrue
1, record 1, French, bien%20%C3%A0%20valeur%20accrue
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les règles fiscales donnent maintenant la possibilité de faire don d'un bien à valeur accrue, tout en évitant, en totalité ou en partie, l'impôt sur les gains en capitaux. 1, record 1, French, - bien%20%C3%A0%20valeur%20accrue
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-09-27
Record 2, English
Record 2, Subject field(s)
- Investment
Record 2, Main entry term, English
- appreciated asset
1, record 2, English, appreciated%20asset
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
If you have appreciated assets (for example, stocks and bonds), you can get extra tax savings by donating them to a charity. 2, record 2, English, - appreciated%20asset
Record number: 2, Textual support number: 1 OBS
Term usually used in the plural. 3, record 2, English, - appreciated%20asset
Record 2, Key term(s)
- appreciated assets
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
Record 2, Main entry term, French
- bien à valeur accrue
1, record 2, French, bien%20%C3%A0%20valeur%20accrue
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les dons de biens à valeur accrue (dons en nature) peuvent prendre plusieurs formes, notamment les biens immobiliers et les collections d'objets d'art. 2, record 2, French, - bien%20%C3%A0%20valeur%20accrue
Record number: 2, Textual support number: 1 OBS
Terme habituellement utilisé au pluriel. 3, record 2, French, - bien%20%C3%A0%20valeur%20accrue
Record 2, Key term(s)
- biens à valeur accrue
Record 2, Spanish
Record 2, Textual support, Spanish
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