TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

TAX-FREE TRANSFER [1 record]

Record 1 2009-11-23

English

Subject field(s)
  • Taxation
DEF

A tax-free transfer of property that would otherwise have been subject to tax.

Key term(s)
  • tax-free roll-over
  • roll-over

French

Domaine(s)
  • Fiscalité
DEF

Transit d'un actif dans le cadre d'une opération qui n'est pas prise en compte fiscalement, c'est-à-dire d'une opération intercalaire.

Spanish

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