TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

[A person is] a member of, or investor in, a flow-through entity [if this person owns] shares or units of, or an interest in, one of the following : an investment corporation; a mortgage investment corporation; a mutual fund corporation; a mutual fund trust; a related segregated fund trust; a partnership; a trust governed by an employees’ profit-sharing plan; a trust maintained primarily for the benefit of employees of a corporation or two or more corporations that do not deal at arm's length with each other, where one of the main purposes of the trust is to hold interests in shares of the capital stock of the corporation or corporations, as the case may be, or any corporation not dealing at arm's length therewith; a trust established for the benefit of creditors in order to secure certain debt obligations; or a trust established to hold shares of the capital stock of a corporation in order to exercise the voting rights attached to such shares.  2, fiche 1, Anglais, - flow%2Dthrough%20entity

Record number: 1, Textual support number: 1 OBS

Income Tax Act, subsection 39.1(1).  3, fiche 1, Anglais, - flow%2Dthrough%20entity

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

[Une personne est]membre ou investisseur d'une entité intermédiaire si [elle détient] des actions, ou des unités ou une participation dans l'une des entités suivantes : une société de placement; une société de placement hypothécaire; une société de placement à capital variable; une fiducie de fonds commun de placement; une fiducie connexe créée à l'égard du fonds réservé; une société de personne; une fiducie régie par un régime de participation des employés aux bénéfices; une fiducie administrée principalement au profit des employés d'une société ou de plusieurs sociétés qui ont entre elles un lien de dépendance, dans le cas où l'un des principaux objets de la fiducie consiste à détenir des droits sur des actions du capital-actions de la ou des sociétés ou d'une société liée à celle-ci; une fiducie mise sur pied pour le compte des créanciers afin de garantir certaines créances; une fiducie mise sur pied pour détenir des actions du capital-actions d'une société dans le but d'exercer le droit de vote que confèrent ces actions.  2, fiche 1, Français, - entit%C3%A9%20interm%C3%A9diaire

Record number: 1, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, article 39.1(1).  3, fiche 1, Français, - entit%C3%A9%20interm%C3%A9diaire

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

In summary, what defensive action could an electoral authority take to ensure trust in the voting process? Nothing satisfactory is available.... However. Assume for the sake of argument that these problems are solved and a valid vote cast via a computerised front end. Uncertainties about the security of back-end systems have yet to be addressed  2, fiche 2, Anglais, - valid%20vote%20cast

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

... Mrs. McCreath, during her lifetime, remained effectively in control of that which she affected to dispose of... Mrs. McCreath derived actual benefit from the voting trust certificates or the underlying shares or their dividends. The transfer of the shares of Mount Royal Paving & Supplies Limited to the trustee was, in my opinion, a colourable gift and not a "bona fide" disposition...  1, fiche 3, Anglais, - colourable%20gift

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 CONT

[...] Mme McCreath a, de son vivant, conservé effectivement la haute main sur ce dont elle prétendait avoir disposé [...]. Mme McCrath a tiré avantage réel du certificat de fiducie donnant droit de vote ou des actions qu'il représente ou de leurs dividendes. Le transfert des actions de Mount Royal Paving & Supplies Limited à la fiduciaire constituait, selon moi, une donation déguisée et non une disposition de bonne foi ...  1, fiche 3, Français, - donation%20d%C3%A9guis%C3%A9e

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 CONT

Deposit such stock or securities in any voting trust or with any protective committee... join in any protective agreement.  1, fiche 4, Anglais, - protective%20agreement

Fiche 4,  Justifications,  Français

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 CONT

Retention Trusts. In cases where holding companies have been established for estate planning purposes, right in such companies may be put into a trust for retention. In such circumstances, the trustee may not dispose of or otherwise affect the rights placed in trust. The Assistant Deputy Registrar General may serve as trustee of such trusts. In establishing such trusts, ministers may make arrangements to have third parties exercise their voting rights in relation to the shares in the holding company as long as such arrangements will not result in a conflict of interest. Ministers who have established such trusts cannot be consulted or informed of the disposition of any assets owned by the holding company that would be considered to be "controlled assets" under the terms of the guidelines applicable to ministers of the Crown. Retention trusts are a recent innovation, first permitted under the guidelines of April 1980 for ministers of the Crown. Because the retention trust requires the formation of a family holding company for estate planning purposes, it is not a vehicle which is suitable for many people.... The main advantage of the retention trust is that it is a useful divestment vehicle for ministers who have substantial assets and who have arrangements in place which require that the assets be held under proper management through a holding company. The disadvantage of such a trust is that it is a prohibitively expensive route to be followed by someone of modest means who would rather have had a frozen trust.  2, fiche 5, Anglais, - retention%20trust

Fiche 5,  Justifications,  Français

Record number: 5, Textual support number: 1 OBS

Cette sorte de fiducie tire son origine des «Lignes directrices concernant les conflits d'intérêts à l'intention des ministres de la Couronne». Ces dernières sont énumérées dans le document intitulé «L'éthique dans le secteur public» paru en mai 1984 et qui est une étude effectuée par le gouvernement canadien.  2, fiche 5, Français, - soci%C3%A9t%C3%A9%20de%20portefeuille%20en%20fiducie

Fiche 5,  Justifications,  Espagnol