TERMIUM Plus®

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GEL AVOIRS SOCIETE [1 record]

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Alphabetical list of terms

Record 1 1987-08-03

English

Subject field(s)
  • Finance
CONT

This freezing technique is used most commonly in a family context called an "estate freeze" to facilitate transfer of future growth of a company from father to a child avoiding capital gain tax on the father's death.

French

Domaine(s)
  • Finances
OBS

Le gel des avoirs contrôlés par une personne-clé à l'intérieur d'une société.

Spanish

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