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SPECIFIED MUTUAL FUND TRUST [1 record]
Record 1 - internal organization data 2015-10-29
Record 1, English
Record 1, Subject field(s)
- Investment
- Taxation
Record 1, Main entry term, English
- specified mutual fund trust
1, record 1, English, specified%20mutual%20fund%20trust
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
"... specified mutual fund trust", at any time, means a mutual fund trust other than a mutual fund trust for which it can reasonably be considered, having regard to all the circumstances, including the terms and conditions of the units of the trust, that the total of all amounts each of which is the fair market value, at that time, of a unit issued by the trust and held by a person exempt from tax under section 149 is all or substantially all of the total of all amounts each of which is the fair market value, at that time, of a unit issued by the trust; ... 1, record 1, English, - specified%20mutual%20fund%20trust
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Fiscalité
Record 1, Main entry term, French
- fiducie de fonds commun de placement déterminée
1, record 1, French, fiducie%20de%20fonds%20commun%20de%20placement%20d%C3%A9termin%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[…] «fiducie de fonds commun de placement déterminée» s’entend, à un moment donné, d’une fiducie de fonds commun de placement, sauf une fiducie de fonds commun de placement à l’égard de laquelle il est raisonnable de considérer, compte tenu des circonstances, y compris les caractéristiques de ses unités, que le total des sommes représentant chacune la juste valeur marchande, à ce moment, d’une unité émise par la fiducie et détenue par une personne qui, par l’effet de l’article 149, est exonérée de l’impôt correspond à la totalité ou la presque totalité du total des sommes représentant chacune la juste valeur marchande, à ce moment, d’une unité émise par la fiducie. 1, record 1, French, - fiducie%20de%20fonds%20commun%20de%20placement%20d%C3%A9termin%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
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