TERMIUM Plus®

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MASSE SUCCESSORALE [5 records]

Record 1 2012-12-14

English

Subject field(s)
  • PAJLO
  • Property Law (common law)
  • Law of Estates (common law)
CONT

"Estate" as used in connection with the administration of decedents' estates, term includes property of a decedent... as such property exists from time to time during the administration. (Black's, 5th ed., 1979, p. 491).

OBS

The word "estate" has also come to signify not only the extent of interest in property, but also the "corpus" or the property itself. Thus one speaks of "all my estate", "his entire estate", etc. ("The Canadian Law Dictionary", 1980, p. 136).

French

Domaine(s)
  • PAJLO
  • Droit des biens et de la propriété (common law)
  • Droit successoral (common law)
OBS

Dans certains cas, le terme anglais «estate» pourra aussi être traduit simplement par «les biens (de la succession)», notion incluse dans les termes donnés comme équivalents.

OBS

succession; patrimoine; masse successorale : 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).

Spanish

Save record 1

Record 2 2001-09-20

English

Subject field(s)
  • Law of Estates (common law)
  • Accounting
DEF

The principal of an estate, as contrasted with its income.

French

Domaine(s)
  • Droit successoral (common law)
  • Comptabilité
DEF

Capital d'une succession, par opposition aux revenus qui en découlent.

CONT

La déclaration que produit l'exécuteur testamentaire (executor) porte sur la masse des biens (corpus of the estate) et le degré de parenté (statement of value and relationship).

Spanish

Campo(s) temático(s)
  • Derecho hereditario (common law)
  • Contabilidad
Save record 2

Record 3 2001-09-18

English

Subject field(s)
  • Law of Estates (common law)
Key term(s)
  • world wide gross estate

French

Domaine(s)
  • Droit successoral (common law)
OBS

«gross estate» = actif brut d'une succession.

Spanish

Save record 3

Record 4 2001-09-18

English

Subject field(s)
  • Law of Estates (common law)
Key term(s)
  • world wide estate

French

Domaine(s)
  • Droit successoral (common law)

Spanish

Save record 4

Record 5 1976-06-19

English

Subject field(s)
  • Financial Accounting
  • Law of Succession (civil law)

French

Domaine(s)
  • Comptabilité générale
  • Droit successoral (droit civil)

Spanish

Save record 5

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