TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

Any pension, or balance of pension, whether unpaid or held in trust by the Commission or the Department, due to a deceased pensioner at the time of his death... does not form part of the estate of such deceased pensioner. [Pension Act]  2, fiche 1, Anglais, - balance%20of%20pension

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

Toute pension ou tout reliquat de pension, impayé ou détenu en fiducie par la Commission ou par le ministère, dû à un pensionné défunt, lors de son décès, (...) ne fait pas partie de la succession dudit pensionné défunt. [Loi sur les pensions]  2, fiche 1, Français, - reliquat%20de%20pension

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

A notice to creditors can be a specific contact with a known creditor or a public notice commonly posted in a local newspaper by a trust or estate's executor as part of the probate of the estate of a decedent. The notice serves as the official notification to creditors and debtors of the probate of a deceased individual' s estate...  2, fiche 2, Anglais, - notice%20to%20creditors

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 OBS

The Chantier de l'économie sociale Trust(Quebec) provides patient capital financing to support start-up, expansion and real estate activities of co-operatives and non-profit businesses.  2, fiche 4, Anglais, - Chantier%20de%20l%26rsquo%3B%C3%A9conomie%20sociale%20Trust

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 OBS

La Fiducie du Chantier de l'économie sociale (Québec) offre un financement en capital patient afin de soutenir les activités de démarrage, d'expansion et immobilières de coopératives et d'entreprises à but non lucratif.  2, fiche 4, Français, - Fiducie%20du%20Chantier%20de%20l%27%C3%A9conomie%20sociale

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 CONT

With private dispute resolution, parties can resolve business disagreements, estate and trust disputes, family law matters, in a more efficient and surprisingly more satisfactory way than heated courtroom battles, appeals and collections.  2, fiche 5, Anglais, - private%20dispute%20resolution

Fiche 5,  Justifications,  Français

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 OBS

[For] U. S. tax purposes..., the term ’’United States person’’ means : a citizen or resident of the United States; a domestic partnership; a domestic corporation; any estate other than a foreign estate; any trust if a court within the United States is able to exercise primary supervision over the administration of the trust, and one or more United States persons have the authority to control all substantial decisions of the trust; or any other person that is not a foreign person.  1, fiche 6, Anglais, - United%20States%20person

Fiche 6,  Justifications,  Français

Fiche 6,  Justifications,  Espagnol

Fiche 7,  Justifications,  Anglais

Record number: 7, Textual support number: 1 CONT

For GST/HST [goods and services tax/harmonized sales tax] purposes, a selected listed financial institution during a fiscal year satisfies the following two conditions : must be a listed financial institution described in any subparagraphs... of the Act during your taxation year in which its fiscal year ends and during its preceding taxation year, and is required to allocate taxable income(or income, if an individual, an estate of a decreased individual, or a trust) for income tax purposes between at least one participating province and at least one non-participating province during the current taxation year and the immediately preceding taxation year.  2, fiche 7, Anglais, - selected%20listed%20financial%20institution

Record number: 7, Textual support number: 2 CONT

Selected listed financial institutions are required to determine their net Tax liability using a special attribution method.  3, fiche 7, Anglais, - selected%20listed%20financial%20institution

Record number: 7, Textual support number: 1 OBS

New term introduced in 1997 with the implementation of the harmonized sales tax.  3, fiche 7, Anglais, - selected%20listed%20financial%20institution

Fiche 7,  Justifications,  Français

Record number: 7, Textual support number: 1 CONT

Aux fins de la TPS/TVH [taxe sur les produits et les services/taxe de vente harmonisée], une institution financière désignée décrite à l'un des sous-alinéas [...] de la Loi durant son année d'imposition au cours de laquelle se termine son exercice et durant l'année d'imposition précédente; et répartir son revenu imposable (ou son revenu si un particulier, une succession d'un particulier décédé ou une fiducie) aux fins de l'impôt entre au moins une province participante et au moins une province non participante durant l'année d'imposition courante et l'année d'imposition précédente.  2, fiche 7, Français, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re

Record number: 7, Textual support number: 2 CONT

Les institutions financières désignée particulière sont tenues de calculer la taxe nette à payer selon une méthode d'attribution spéciale.  3, fiche 7, Français, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re

Record number: 7, Textual support number: 1 OBS

Nouvelle expression introduite en 1997, avec la mise en œuvre de la taxe de vente harmonisée.  3, fiche 7, Français, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re

Fiche 7,  Justifications,  Espagnol

Fiche 8,  Justifications,  Anglais

Record number: 8, Textual support number: 1 OBS

estate trust services : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, fiche 8, Anglais, - estate%20trust%20services

Fiche 8,  Justifications,  Français

Record number: 8, Textual support number: 1 OBS

services de fiducies de succession; fiducies de succession; services de fiducies successorales; fiducies successorales : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, fiche 8, Français, - services%20de%20fiducies%20de%20succession

Fiche 8,  Justifications,  Espagnol

Fiche 9,  Justifications,  Anglais

Record number: 9, Textual support number: 1 OBS

With reference to the mode in which they are to be exercised, special trusts are divisible into ministerial(or instrumental) and discretionary. Ministerial trusts are such as demand no further exercise of reason or understanding than every intelligent agent must necessarily employ; such is a trust to convey an estate to a certain person.  2, fiche 9, Anglais, - instrumental%20trust

Fiche 9,  Justifications,  Français

Record number: 9, Textual support number: 1 OBS

fiducie d'exécution sommaire : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, fiche 9, Français, - fiducie%20d%27ex%C3%A9cution%20sommaire

Fiche 9,  Justifications,  Espagnol

Fiche 10,  Justifications,  Anglais

Fiche 10,  Justifications,  Français

Record number: 10, Textual support number: 1 OBS

On peut aussi employer «de la fiducie» ou «en fiducie», selon le contexte.  2, fiche 10, Français, - patrimoine%20fiduciaire

Record number: 10, Textual support number: 2 OBS

patrimoine fiduciaire : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  3, fiche 10, Français, - patrimoine%20fiduciaire

Fiche 10,  Justifications,  Espagnol

Fiche 11,  Justifications,  Anglais

Record number: 11, Textual support number: 1 DEF

An organization having the purpose of pooling the funds of members to invest in real estate or to deal in it as a commodity of traffic for profit.  3, fiche 11, Anglais, - real%20estate%20syndicate

Record number: 11, Textual support number: 1 CONT

This method of real estate investing has been a popular method of financing the purchase and sale of commercial properties such as shopping centers, office buildings and warehouses.... real estate syndicates are not publicly traded, they are less liquid than shares in a REIT [real estate investment trust].  4, fiche 11, Anglais, - real%20estate%20syndicate

Fiche 11,  Justifications,  Français

Record number: 11, Textual support number: 1 OBS

Il n'y a pas que les investisseurs institutionnels qui investissent dans l'immobilier. Pour investir notamment dans des centres commerciaux, un groupe de personnes peuvent former une association d'investisseurs immobiliers. On appelle à tort cette forme de groupement un «syndicat d'investisseurs immobiliers».  1, fiche 11, Français, - association%20d%27investisseurs%20immobiliers

Fiche 11,  Justifications,  Espagnol

Fiche 12,  Justifications,  Anglais

Record number: 12, Textual support number: 1 CONT

A listed financial institution includes a person that is a chartered bank, an investment dealer, a trust company, an insurance company, a credit union, an investment plan, a tax discounter, or a person whose principal business is the lending of money.  3, fiche 12, Anglais, - listed%20financial%20institution

Record number: 12, Textual support number: 2 CONT

The listed financial institution is : required to allocate income(or income in the case of an individual, an estate of a deceased individual, or a trust) for income tax purposes to both a participating and a non-participating province, or a specified partnership, or a prescribed financial institution.  4, fiche 12, Anglais, - listed%20financial%20institution

Record number: 12, Textual support number: 1 OBS

Term defined in the Excise Tax Act (1985) which has become S.C. 1990.  5, fiche 12, Anglais, - listed%20financial%20institution

Fiche 12,  Justifications,  Français

Record number: 12, Textual support number: 1 CONT

Une institution financière désignée inclut une personne qui est une banque à charte, un courtier de placement, une société de fiducie, une compagnie d'assurance, une caisse de crédit, un régime d'investissement, un escompteur d'impôt ou une personne dont la principale activité consiste à prêter de l'argent.  2, fiche 12, Français, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record number: 12, Textual support number: 2 CONT

L'institution financière doit, selon le cas : attribuer son revenu imposable (ou son revenu dans le cas d'un particulier, de la succession d'un particulier, ou d'une fiducie) à la fois à une province participante et à une province non participante aux fins de l'impôt sur le revenu; être une société de personnes déterminée; être une institution financière visée par règlement.  3, fiche 12, Français, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record number: 12, Textual support number: 1 OBS

Terme défini par la Loi sur la taxe d'accise qui est devenue LC 1990.  4, fiche 12, Français, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Fiche 12,  Justifications,  Espagnol

Fiche 13,  Justifications,  Anglais

Record number: 13, Textual support number: 1 CONT

Real estate transactions... If a lawyer acting for a purchaser of real property accepts the purchase money in trust and receives a registrable conveyance from the vendor in favour of the purchaser, then the lawyer is deemed to have undertaken to pay the purchase money to the vendor on completion of registration.  2, fiche 13, Anglais, - registrable%20conveyance

Fiche 13,  Justifications,  Français

Fiche 13,  Justifications,  Espagnol

Fiche 14,  Justifications,  Anglais

Record number: 14, Textual support number: 1 CONT

A judge shall not serve if it is likely that the judge as a fiduciary will be engaged in proceedings that would ordinarily come before the judge, or if the estate, trust or ward becomes involved in adversary proceedings in the court on which the judge serves or one under its appellate jurisdiction.  2, fiche 14, Anglais, - adversary%20proceeding

Record number: 14, Textual support number: 1 OBS

adversary proceeding: term usually used in the plural.  3, fiche 14, Anglais, - adversary%20proceeding

Fiche 14,  Justifications,  Français

Record number: 14, Textual support number: 1 CONT

Le juge ne doit pas accepter cette fonction s’il est vraisemblable que, à titre de fiduciaire, il devienne impliqué dans des procédures judiciaires qu’il serait normalement appelé à présider, ou si la succession, la fiducie ou le pupille est impliqué dans des procédures contradictoires devant le tribunal auquel le juge appartient ou devant la juridiction d’appel de celui-ci.  1, fiche 14, Français, - proc%C3%A9dure%20contradictoire

Record number: 14, Textual support number: 1 OBS

procédure contradictoire : terme habituellement utilisé au pluriel.  2, fiche 14, Français, - proc%C3%A9dure%20contradictoire

Fiche 14,  Justifications,  Espagnol

Fiche 15,  Justifications,  Anglais

Record number: 15, Textual support number: 1 DEF

[A] limitation creating an executory interest. (Megarry & Wade, 4th ed., 1975, p. cxiii)  1, fiche 15, Anglais, - executory%20limitation

Record number: 15, Textual support number: 1 CONT

A right of entry, whether consequent upon a fee simple or a lesser estate upon condition subsequent, can be limited to another by way of executory limitation in the same instrument under a use not executed by the "Statute of Uses, "under a trust, and under a will. The interest so created is called an executory interest. [Anger & Honsberger, 2nd ed., 1985, p. 389].  1, fiche 15, Anglais, - executory%20limitation

Fiche 15,  Justifications,  Français

Record number: 15, Textual support number: 1 OBS

L'équivalent normalisé désigne par ellipse la délimitation actuelle qui crée un intérêt à réaliser.  1, fiche 15, Français, - d%C3%A9limitation%20non%20r%C3%A9alis%C3%A9e

Record number: 15, Textual support number: 2 OBS

délimitation non réalisée : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 15, Français, - d%C3%A9limitation%20non%20r%C3%A9alis%C3%A9e

Fiche 15,  Justifications,  Espagnol

Fiche 16,  Justifications,  Anglais

Record number: 16, Textual support number: 1 CONT

To preclude the artificial destruction of a contingent remainder, it became the practice to interpose between this interest and its supporting estate a trust to preserve the contingent remainder.(Mendes daCosta and Balfour, p. 761)  1, fiche 16, Anglais, - supporting%20estate

Fiche 16,  Justifications,  Français

Record number: 16, Textual support number: 1 OBS

domaine d'appui : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 16, Français, - domaine%20d%27appui

Fiche 16,  Justifications,  Espagnol

Fiche 17,  Justifications,  Anglais

Record number: 17, Textual support number: 1 CONT

Hence, until registration of a transfer, the transferor holds the estate upon trust for the transferee and, where the registered owner transfers the land and neither that transfer nor further transfers thereof are registered and the registered owner executes another transfer to a subsequent transferee who registers it to the exclusion of the prior transferee, the registered owner is liable to the latter for breach of trust.(Anger and Honsberger, 2nd ed., 1985, p. 1609).  1, fiche 17, Anglais, - registered%20owner

Fiche 17,  Justifications,  Français

Record number: 17, Textual support number: 1 OBS

propriétaire inscrit; titulaire inscrit : 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).  2, fiche 17, Français, - propri%C3%A9taire%20inscrit

Fiche 17,  Justifications,  Espagnol

Fiche 18,  Justifications,  Anglais

Record number: 18, Textual support number: 1 CONT

An expectancy or chance is a mere hope, unfounded in any limitation, provision, trust, or legal act whatever; such as the hope which an heir apparent has of succeeding to the ancestor's estate. This is sometimes said to be a bare or mere possibility, and, at other times, less than a possibility. It is a possibility in the popular sense of the term. But it is less than a possibility in the specific sense of the term possibility. For, it is no right at all, in contemplation of law, even by possibility; because, in the case of a mere expectancy, nothing has been done to create an obligation in any event; and where there is no obligation, there can be no right....(Fearne, 10th ed., 1844, pp. 23-24)  1, fiche 18, Anglais, - expectancy

Fiche 18,  Justifications,  Français

Record number: 18, Textual support number: 1 OBS

expectative : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 18, Français, - expectative

Fiche 18,  Justifications,  Espagnol

Fiche 19,  Justifications,  Anglais

Record number: 19, Textual support number: 1 DEF

A bare chance or expectation of acquiring a property or succeeding to an estate in the future, but without any present right in or to it which the law would recognize as an estate or interest. (Black, 5th, p. 1049)  1, fiche 19, Anglais, - mere%20possibility

Record number: 19, Textual support number: 1 OBS

(W) hat is termed a bare or mere possibility signifies nothing more than an expectancy, which is specifically applied to a mere hope of succession, unfounded in any limitation, provision, trust, or legal act whatever; such as the hope which an heir apparent or presumptive has of succeeding to the ancestor's estate.("Words and Phrases/U. S. ", Vol. 33, p. 114)  1, fiche 19, Anglais, - mere%20possibility

Fiche 19,  Justifications,  Français

Record number: 19, Textual support number: 1 OBS

simple possibilité : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 19, Français, - simple%20possibilit%C3%A9

Fiche 19,  Justifications,  Espagnol

Fiche 20,  Justifications,  Anglais

Record number: 20, Textual support number: 1 OBS

The essential difference between legal and equitable rights is best understood by comparing absolute ownership with trusts....(A) t this point it is only necessary to appreciate that trusts were unenforceable at common law. If land was conveyed to A in fee simple upon trust for B in fee simple, the common law courts regarded A as absolute owner and would not recognise any rights in B. But the Chancellor would enforce trusts, as matters of conscience, and compel A to hold the land on B's behalf and to allow B to enjoy it. In such a case A is the "legal owner", B is the "equitable owner". The land is vested in A, but since he is trustee of it he is not the beneficial owner : he has only the "bare legal estate", and the beneficial interest belongs to B. Now legal ownership confers rights "in rem", rights of property in the land itself, which can be enforced against anyone. Equitable ownership conferred at first only a right "in personam", a right to compel the trustee personally to perform his trust.(Megarry & Wade, 4th ed., 1975, p. 113).  1, fiche 20, Anglais, - legal%20ownership

Fiche 20,  Justifications,  Français

Record number: 20, Textual support number: 1 OBS

propriété en common law : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 20, Français, - propri%C3%A9t%C3%A9%20en%20common%20law

Fiche 20,  Justifications,  Espagnol

Fiche 21,  Justifications,  Anglais

Record number: 21, Textual support number: 1 CONT

There were three special cases, in all of which persons who were joint tenants at law were compelled by equity to hold the legal estate upon trust for themselves as equitable tenants in common.  2, fiche 21, Anglais, - equitable%20tenant%20in%20common

Fiche 21,  Justifications,  Français

Record number: 21, Textual support number: 1 OBS

tenant : Acception générique de même type que celle de tenancy. Le français «tenant», générique, qui désigne en définitive le titulaire de certains droits sur un bien, est remplacé dans certains composés par «titulaire».  2, fiche 21, Français, - tenant%20commun%20en%20equity

Record number: 21, Textual support number: 2 OBS

tenant commun en equity : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  3, fiche 21, Français, - tenant%20commun%20en%20equity

Fiche 21,  Justifications,  Espagnol

Fiche 22,  Justifications,  Anglais

Record number: 22, Textual support number: 1 OBS

In parts of the United States, real estate is customarily sold through a process known as an escrow closing. In such a closing, the buyer and seller do not meet face to face for an exchange of documents and consideration; rather, the purchaser deposits with the escrow agent the agreed purchase price and such other documents as may be required, while the seller deposits with the escrow agent the executed deed to the property and related documents. In addition, if financing by a lender is to be provided, the mortgage or deed of trust and its related instruments are also deposited with the escrow agent. When the agent has received all of the necessary documents and cash, it will consummate the transaction and title will pass to the purchaser. Between the time that a document or cash is deposited with the escrow agent and the transaction is consummated, the items deposited are considered to be "in escrow".("The Arnold Encyclopedia of Real Estate", 1978, p. 269)  1, fiche 22, Anglais, - escrow%20closing

Fiche 22,  Justifications,  Français

Record number: 22, Textual support number: 1 OBS

clôture sous condition : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 22, Français, - cl%C3%B4ture%20sous%20condition

Record number: 22, Textual support number: 2 OBS

Le syntagme verbal correspondant "close in escrow" peut se rendre en français par «clore sous conditions».  1, fiche 22, Français, - cl%C3%B4ture%20sous%20condition

Fiche 22,  Justifications,  Espagnol

Fiche 23,  Justifications,  Anglais

Record number: 23, Textual support number: 1 DEF

The interests in property which were created and enforced by the Court of Chancery, where it would have been against conscience to permit the legal owner of property to keep the benefit of property for himself; "e. g. "a trustee had the legal estate in the trust property, but he was compelled to hold the property on behalf of the beneficiaries whose interests were merely equitable.(Osborn's, 6th ed., 1976, p. 134).  1, fiche 23, Anglais, - equitable%20interest

Fiche 23,  Justifications,  Français

Record number: 23, Textual support number: 1 OBS

intérêt en equity : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 23, Français, - int%C3%A9r%C3%AAt%20en%20equity

Fiche 23,  Justifications,  Espagnol

Fiche 24,  Justifications,  Anglais

Record number: 24, Textual support number: 1 CONT

Entails could exist in freehold land either as legal estates or equitably under a trust, according to whether the grant was direct or whether the legal estate was first put in trustees to hold for an equitable entailed interest in the beneficiaries.(Crossley Vaines, 5th ed., 1973, p. 33).  1, fiche 24, Anglais, - equitable%20entailed%20interest

Fiche 24,  Justifications,  Français

Record number: 24, Textual support number: 1 OBS

intérêt taillé en equity : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 24, Français, - int%C3%A9r%C3%AAt%20taill%C3%A9%20en%20equity

Fiche 24,  Justifications,  Espagnol

Fiche 25,  Justifications,  Anglais

Record number: 25, Textual support number: 1 DEF

An interest in... property, which lasts for the life of the holder of the estate and which is equitable, as contrasted with legal, in its creation, as in the case of a beneficiary of a trust, who has a life estate under the trust.(Black's, 5th ed., 1979, p. 483).  1, fiche 25, Anglais, - equitable%20life%20estate

Fiche 25,  Justifications,  Français

Record number: 25, Textual support number: 1 OBS

domaine viager en equity : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 25, Français, - domaine%20viager%20en%20equity

Fiche 25,  Justifications,  Espagnol

Fiche 26,  Justifications,  Anglais

Record number: 26, Textual support number: 1 CONT

A need for a "caeterorum" grant may arise, for example, when the assignee of part of the deceased's estate has obtained a grant limited to the property he claims, or a legatee has obtained a grant limited to the amount of his legacy, or a trustee or "cestui que trust" has obtained administration limited to the property of which the deceased was trustee. In all such cases those entitled to a general grant, whether on intestacy or with the will annexed, may take administration of the rest of the deceased's estate.(Hull & Cullity, Macdonell, Sheard and Hull on Probate Practice, 3rd ed., 1981, p. 268)  1, fiche 26, Anglais, - caeterorum%20grant

Fiche 26,  Justifications,  Français

Record number: 26, Textual support number: 1 OBS

lettres complémentaires : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 26, Français, - lettres%20compl%C3%A9mentaires

Record number: 26, Textual support number: 2 OBS

lettres complémentaires : terme utilisé au pluriel.  2, fiche 26, Français, - lettres%20compl%C3%A9mentaires

Fiche 26,  Justifications,  Espagnol

Fiche 27,  Justifications,  Anglais

Record number: 27, Textual support number: 1 CONT

Closing funds. On the statement of adjustments, the balance due on closing should be divided to show the amount payable to the mortgagee in accordance with the mortgage pay-out statement and the balance of the funds payable to the vendor or to the vendor's solicitor in trust.(L. S. U. C., Real Estate, 1995, p. 10A-4)  1, fiche 27, Anglais, - closing%20funds

Fiche 27,  Justifications,  Français

Record number: 27, Textual support number: 1 OBS

solde de clôture : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 27, Français, - solde%20de%20cl%C3%B4ture

Fiche 27,  Justifications,  Espagnol

Fiche 28,  Justifications,  Anglais

Record number: 28, Textual support number: 1 CONT

Under the law, though, the passive income(investments, interest, etc.) will be subject to the additional surtax when the trust or estate reaches the highest marginal rate at $12, 000.  2, fiche 28, Anglais, - additional%20surtax

Fiche 28,  Justifications,  Français

Record number: 28, Textual support number: 1 CONT

Cette surtaxe supplémentaire est de 3% sur les revenus fiscaux (du travail et du capital) c'est -à-dire après déduction de toutes les niches fiscales (dieu sait que les très riches savent très bien les utiliser!) pour les personnes gagnant plus de 500.000 euros non par foyer mais par part.  1, fiche 28, Français, - surtaxe%20suppl%C3%A9mentaire

Fiche 28,  Justifications,  Espagnol

Fiche 29,  Justifications,  Anglais

Record number: 29, Textual support number: 1 OBS

The Society of Trust and Estate Practitioners(STEP) is a unique professional body providing members with a local, national and international learning and business network focusing on the responsible stewardship of assets today and across the generations.  1, fiche 29, Anglais, - Society%20of%20Trust%20and%20Estate%20Practitioners

Record number: 29, Textual support number: 2 OBS

The Society of Trust and Estate Practitioners is the leading international organization for trust and estates professionals. Headquartered in London, England, it has more than 16, 500 members worldwide in 66 countries.  2, fiche 29, Anglais, - Society%20of%20Trust%20and%20Estate%20Practitioners

Record number: 29, Textual support number: 3 OBS

STEP is a multi-disciplinary organization with the most experienced and senior practitioners in the field, including: lawyers, accountants, financial planners, insurance advisors and trust professionals. They provide domestic and international advice on trust and estates, including planning, administration and related taxes.  2, fiche 29, Anglais, - Society%20of%20Trust%20and%20Estate%20Practitioners

Fiche 29,  Justifications,  Français

Fiche 29,  Justifications,  Espagnol

Fiche 30,  Justifications,  Anglais

Record number: 30, Textual support number: 1 OBS

The Society of Trust and Estate Practitioners(STEP) is the leading international organization for trust and estates professionals. Headquartered in London, England, it has more than 16, 500 members worldwide in 66 countries.  1, fiche 30, Anglais, - Society%20of%20Trust%20and%20Estate%20Practitioners%20of%20Canada

Record number: 30, Textual support number: 2 OBS

STEP Canada, founded in 1998, has almost 2,000 members with branches in the following cities and regions: Atlantic, Montreal, Ottawa, Toronto, Winnipeg, Calgary, Edmonton and Vancouver.  1, fiche 30, Anglais, - Society%20of%20Trust%20and%20Estate%20Practitioners%20of%20Canada

Record number: 30, Textual support number: 3 OBS

STEP is a multi-disciplinary organization with the most experienced and senior practitioners in the field, including: lawyers, accountants, financial planners, insurance advisors and trust professionals. They provide domestic and international advice on trust and estates, including planning, administration and related taxes.  1, fiche 30, Anglais, - Society%20of%20Trust%20and%20Estate%20Practitioners%20of%20Canada

Fiche 30,  Justifications,  Français

Record number: 30, Textual support number: 1 OBS

Society of Trust and Estate Practitioners of Canada; STEP Canada : Appellation et forme abrégée confirmées par un membre de la Société à Montréal.  2, fiche 30, Français, - Society%20of%20Trust%20and%20Estate%20Practitioners%20of%20Canada

Fiche 30,  Justifications,  Espagnol

Fiche 31,  Justifications,  Anglais

Fiche 31,  Justifications,  Français

Record number: 31, Textual support number: 1 DEF

Actif qu'une fiducie administre sans en être propriétaire. La convention de fiducie définit les pouvoirs de la fiducie en matière d'administration des éléments d'actif et les droits du client aux revenus produits par ces éléments d'actif. La fiducie peut aussi, en vertu d'une convention, servir d'agent ou de registraire pour divers types d'éléments d'actif.  1, fiche 31, Français, - fonds%20en%20fid%C3%A9icommis

Fiche 31,  Justifications,  Espagnol

Fiche 32,  Justifications,  Anglais

Record number: 32, Textual support number: 1 CONT

Generally, a SIFT is a trust(other than a real estate investment trust, or REIT) or a partnership(a) that is resident in Canada("residence test") ;(b) investments in which are listed or traded on a stock exchange or other public market("public trading test") ;and(c) that holds one or more non-portfolio properties("NPP test").  1, fiche 32, Anglais, - specified%20investment%20flow%2Dthrough%20entity

Fiche 32,  Justifications,  Français

Record number: 32, Textual support number: 1 CONT

En règle générale, une EIPD est une fiducie (sauf une fiducie de placement immobilier ou FPI) ou une société de personnes qui remplit les critères suivants : a) elle réside au Canada (le «critère de résidence»); b) les placements qui y sont faits sont cotés ou négociés sur une bourse de valeurs ou un autre marché public (le «critère de commerce public»); et c) elle détient un ou plusieurs biens hors portefeuille (le «critère BHP»).  1, fiche 32, Français, - entit%C3%A9%20interm%C3%A9diaire%20de%20placement%20d%C3%A9termin%C3%A9e

Fiche 32,  Justifications,  Espagnol

Fiche 33,  Justifications,  Anglais

Record number: 33, Textual support number: 1 PHR

[T] he trustees must pay, transfer and deliver the trust estate to the beneficiaries and apportion the estate among them.  1, fiche 33, Anglais, - apportion%20an%20estate

Record number: 33, Textual support number: 1 OBS

Apportionment of an estate.  2, fiche 33, Anglais, - apportion%20an%20estate

Fiche 33,  Justifications,  Français

Record number: 33, Textual support number: 1 OBS

Répartition d'un domaine.  2, fiche 33, Français, - r%C3%A9partir%20un%20domaine

Fiche 33,  Justifications,  Espagnol

Fiche 34,  Justifications,  Anglais

Record number: 34, Textual support number: 1 DEF

A publicly traded investment trust containing a business that buys, sells, holds, and often manages income-producing real estate.  3, fiche 34, Anglais, - real%20estate%20investment%20trust

Fiche 34,  Justifications,  Français

Record number: 34, Textual support number: 1 DEF

Société d'investissement à capital fixe dont l'activité principale consiste à gérer un portefeuille composé essentiellement de placements dans des immeubles [...] ou dans des créances hypothécaires [...] ou encore les deux [...]  4, fiche 34, Français, - soci%C3%A9t%C3%A9%20de%20placement%20immobilier

Fiche 34,  Justifications,  Espagnol

Fiche 35,  Justifications,  Anglais

Record number: 35, Textual support number: 1 DEF

It is the use or close imitation of the language and thoughts of another author and the representation of them as one’s own original work Random House Compact Unabridged dictionary 1995.  2, fiche 35, Anglais, - misappropriation

Record number: 35, Textual support number: 1 CONT

Misappropriation is the intentional, illegal use of the property or funds of another person for one's own use or other unauthorized purpose, particularly by a public official, a trustee of a trust, an executor or administrator of dead person's estate or by any person with a responsibility to care for and protect another's assets(a fiduciary duty).  3, fiche 35, Anglais, - misappropriation

Record number: 35, Textual support number: 1 OBS

misappropriation: term used in a broad sense in this context.  4, fiche 35, Anglais, - misappropriation

Fiche 35,  Justifications,  Français

Record number: 35, Textual support number: 1 CONT

L'appropriation indue consiste à s'attribuer, en partie ou en totalité, le travail ou les idées d'autrui à ses propres fins à l'insu ou non de la personne concernée. Seraient également assimilés à de l'appropriation indue i) le cas d'une personne qui utiliserait sans autorisation des informations confidentielles pour modifier ses propres recherches ou les orienter de façon différente.  2, fiche 35, Français, - appropriation%20illicite

Fiche 35,  Justifications,  Espagnol

Fiche 36,  Justifications,  Anglais

Record number: 36, Textual support number: 1 DEF

Agreement allowing parents to pass assets on to their children to reduce estate taxes. The trust must be made irrevocable, meaning that the terms can never be changed. Assets put in such a trust usually exceed the amount that children and other heirs can receive tax free at a parent's death.  2, fiche 36, Anglais, - bypass%20trust

Record number: 36, Textual support number: 1 CONT

A bypass trust is particularly useful for spouses who plan their estates together. By leaving property to each other in bypass trust form, they can guarantee that the property will only be taxed once between the two of them.  3, fiche 36, Anglais, - bypass%20trust

Fiche 36,  Justifications,  Français

Record number: 36, Textual support number: 1 DEF

Fiducie créée par une convention expresse irrévocable en faveur des membres de la famille en vue de réduire le paiement des impôts au moment de la succession.  1, fiche 36, Français, - fiducie%20d%27%C3%A9vitement%20fiscal

Record number: 36, Textual support number: 1 OBS

Évitement fiscal : au Canada, fait de parvenir par des moyens légaux à différer, réduire ou éluder complètement le paiement de ses impôts.  2, fiche 36, Français, - fiducie%20d%27%C3%A9vitement%20fiscal

Fiche 36,  Justifications,  Espagnol

Fiche 37,  Justifications,  Anglais

Record number: 37, Textual support number: 1 DEF

A trust that consists of assets that are designated for a charitable purpose and that are paid over to the trust after expiration of a life estate or intermediate estate.  1, fiche 37, Anglais, - charitable%2Dremainder%20trust

Record number: 37, Textual support number: 1 CONT

Charitable remainder trust. An arrangement in which property or money is donated to a charity, but the donor (called the grantor) continues to use the property and/or receive income from it while living. The beneficiaries receive the income and the charity receives the principal after a specified period of time.  4, fiche 37, Anglais, - charitable%2Dremainder%20trust

Fiche 37,  Justifications,  Français

Record number: 37, Textual support number: 1 DEF

Fiducie irrévocable qui verse des revenus à un ou à plusieurs bénéficiaires, leur vie durant ou pendant un nombre d'années donné, puis distribue le solde de l'actif à un ou à plusieurs organismes de bienfaisance.  1, fiche 37, Français, - fiducie%20r%C3%A9siduaire%20de%20bienfaisance

Fiche 37,  Justifications,  Espagnol

Fiche 38,  Justifications,  Anglais

Record number: 38, Textual support number: 1 CONT

REITs [real estate investment trusts] are sponsored by financial institutions such as chartered banks, trust companies and other financial groups experienced in real estate investment. There are only a few in Canada.  2, fiche 38, Anglais, - real%20estate%20investment

Fiche 38,  Justifications,  Français

Record number: 38, Textual support number: 1 DEF

Placement dans un terrain ou un immeuble qui ne sert pas essentiellement aux fins ou aux activités de l'investisseur ou d'une entité du même groupe que l'investisseur.  3, fiche 38, Français, - placement%20immobilier

Record number: 38, Textual support number: 1 CONT

Certaines institutions financières comme des banques à charte, des compagnies de fidéicommis et d'autres groupes ayant de l'expérience dans le placement immobilier se portent garant des fiducies de placement immobilier. Il n'existe que très peu de fiducies de ce genre au Canada.  4, fiche 38, Français, - placement%20immobilier

Fiche 38,  Justifications,  Espagnol

Record number: 38, Textual support number: 1 DEF

La que se lleva a cabo en bienes inmuebles (solares o edificios).  1, fiche 38, Espagnol, - inversi%C3%B3n%20inmobiliaria

Fiche 39,  Justifications,  Anglais

Record number: 39, Textual support number: 1 DEF

A will giving money or property to an existing trust.  3, fiche 39, Anglais, - pour%2Dover%20will

Record number: 39, Textual support number: 1 CONT

Pour-over will. A will established by an individual who has already taken the necessary steps to set up a trust, so that upon the death of the individual, all of his or her assets are to be transferred-or "poured over"-to the trust. By doing so, the individual ensures that his or her estate has an explicit direction to shift assets into the trust.  4, fiche 39, Anglais, - pour%2Dover%20will

Fiche 39,  Justifications,  Français

Record number: 39, Textual support number: 1 OBS

Testament élaboré avec une fiducie créée du vivant du testateur et dont l'actif est augmenté par une donation testamentaire du testateur.  1, fiche 39, Français, - testament%20avec%20fiducie%20bonifiante

Fiche 39,  Justifications,  Espagnol

Fiche 40,  Justifications,  Anglais

Record number: 40, Textual support number: 1 CONT

A trustee must also be alert to changes in the fortunes of the companies represented in the portfolio of the trust estate. It is not expected that he will sell hastily at a sacrifice, since a power to postpone and retain will generally entitle him to hold for an advantageous sale, but such a power has never had the effect of converting non-trustee securities into trustee securities.  1, fiche 40, Anglais, - power%20to%20postpone%20and%20retain

Fiche 40,  Justifications,  Français

Record number: 40, Textual support number: 1 CONT

Un fiduciaire doit aussi se montrer attentif aux fortunes changeantes des compagnies représentées dans le portefeuille de la succession qui lui a été confiée. On n'attend pas de lui qu'il vende hâtivement à perte, puisqu'il sera généralement investi d'un pouvoir de différer et de conserver qui lui permettra d'attendre une vente avantageuse; mais un tel pouvoir n'a jamais eu pour effet de convertir des valeurs non fiduciaires en valeurs fiduciaires.  1, fiche 40, Français, - pouvoir%20de%20diff%C3%A9rer%20et%20de%20conserver

Fiche 40,  Justifications,  Espagnol

Fiche 41,  Justifications,  Anglais

Record number: 41, Textual support number: 1 OBS

Title and abbreviation confirmed by the association.  2, fiche 41, Anglais, - British%20Columbia%20Real%20Estate%20Association

Record number: 41, Textual support number: 2 OBS

The British Columbia Real Estate Association(BCREA) promotes the interests of the real estate profession on behalf of its member boards by : advocating for the profession; securing public support and trust in the real estate profession through enhanced understanding and awareness; promoting property rights and real estate-related issues; ensuring high standards of ethics and professionalism through ongoing education of realtors.  3, fiche 41, Anglais, - British%20Columbia%20Real%20Estate%20Association

Fiche 41,  Justifications,  Français

Record number: 41, Textual support number: 1 OBS

Appellation et abréviation confirmées par l'organisme.  2, fiche 41, Français, - British%20Columbia%20Real%20Estate%20Association

Fiche 41,  Justifications,  Espagnol

Fiche 42,  Justifications,  Anglais

Record number: 42, Textual support number: 1 DEF

Irrevocable trust created to receive the proceeds of a life insurance policy, normally established to avoid paying estate taxes. Trust assets are payable to the beneficiary at the death of the insured. A life insurance trust provides additional liquidity to the insured, but has the disadvantage that the person named as beneficiary cannot borrow against the policy, and must survive a gift to the trust by three years.  1, fiche 42, Anglais, - insurance%20trust

Fiche 42,  Justifications,  Français

Fiche 42,  Justifications,  Espagnol

Fiche 43,  Justifications,  Anglais

Record number: 43, Textual support number: 1 DEF

"probate value", when used in reference to any property held in trust by an executor or trustee, means the total value of all such property, at the date of death, over and above all mortgages, liens, and encumbrances thereon, plus any income received by the executor or trustee; and when used in the case of a petition for administration de bonis non means the amount of the estate that will pass for administration by the new appointee; and in all other cases shall be taken to mean the outside total value of the estate of the deceased at the date of death over and above all mortgages, liens or encumbrances thereon, and without allowing for other debts due by the deceased...  1, fiche 43, Anglais, - probate%20value

Fiche 43,  Justifications,  Français

Record number: 43, Textual support number: 1 CONT

[L'] «affidavit» [fait par celui qui réclame le «grant»] comporte [...] des renseignements sur le défunt et se termine par une déclaration de la valeur globale de la succession.  1, fiche 43, Français, - valeur%20globale

Record number: 43, Textual support number: 1 OBS

«valeur homologuée» : L'adjectif «homologué» vient du substantif «homologation», lequel désigne la sanction d'un acte juridique par le tribunal ou plus précisément l'approbation donnée à un acte juridique par le tribunal ou le juge dans le but de le rendre exécutoire. Pour cette raison, nous croyons préférable d'éviter «valeur homologuée» comme équivalent de «probate value», les deux notions ne correspondant pas.  3, fiche 43, Français, - valeur%20globale

Fiche 43,  Justifications,  Espagnol

Fiche 44,  Justifications,  Anglais

Record number: 44, Textual support number: 1 CONT

Wealth management provides discretionary investment management, trust and estate services, retirement planning and banking services for a domestic client base. Wealth Management helps high net worth clients achieve their financial goals by addressing their total financial picture. Beginning with counselling, our trained Advisors work closely with clients to guide them through every stage of their financial life-cycle. This ranges from building assets and protecting capital to planning for retirement and the transfer of worth through effective estate planning.  1, fiche 44, Anglais, - wealth%20management

Fiche 44,  Justifications,  Français

Record number: 44, Textual support number: 1 CONT

Les Services de gestion de patrimoine [...] s'adressent à une clientèle bien nantie et se donnent pour mission d'aider les clients à atteindre leurs objectifs financiers en tenant compte de l'ensemble de leur situation financière. Nous offrons d'abord des conseils par l'intermédiaire de conseillers compétents qui travaillent en rapport étroit avec les clients afin de les guider à toutes les étapes de leur vie financière : constitution d'actif, protection du capital, planification de la retraite et transmission de l'avoir au moyen d'une bonne planification successorale.  1, fiche 44, Français, - gestion%20de%20patrimoine

Fiche 44,  Justifications,  Espagnol

Fiche 45,  Justifications,  Anglais

Record number: 45, Textual support number: 1 OBS

Pursuant to The Real Estate Brokers Act.  1, fiche 45, Anglais, - Real%20Estate%20Brokers%20Trust%20Accounts%20Regulation

Fiche 45,  Justifications,  Français

Record number: 45, Textual support number: 1 OBS

En vertu de la Loi sur les courtiers en immeubles.  1, fiche 45, Français, - R%C3%A8glement%20sur%20les%20comptes%20en%20fiducie%20des%20courtiers%20en%20immeubles

Fiche 45,  Justifications,  Espagnol

Fiche 46,  Justifications,  Anglais

Record number: 46, Textual support number: 1 DEF

A financial statement drawn up by an executor or administrator to account for receipts and dispositions of cash and/or other assets in an estate or trust, distinguishing between capital and income.  3, fiche 46, Anglais, - statement%20of%20charge%20and%20discharge

Fiche 46,  Justifications,  Français

Record number: 46, Textual support number: 1 DEF

État financier (ou tableau) portant à la fois sur le capital et sur les revenus, d'une succession, dressé par l'exécuteur testamentaire pour rendre compte de la gestion d'une succession et, le cas échéant, de la façon dont les biens qui en font partie ont été distribués.  1, fiche 46, Français, - reddition%20de%20compte

Fiche 46,  Justifications,  Espagnol

Fiche 47,  Justifications,  Anglais

Record number: 47, Textual support number: 1 DEF

... a body corporate that an offeror directly or indirectly, controls : a partner of the offeror acting on behalf of the partnership of which they are partners a trust or estate in which the offeror has a substantial beneficial interest a spouse or child of the offeror, or a relative of the offeror or of the offeror's spouse if that relative has the same residence as the offeror. [Bank Act]  2, fiche 47, Anglais, - associate%20of%20the%20offeror

Fiche 47,  Justifications,  Français

Record number: 47, Textual support number: 1 DEF

La personne morale que le pollicitant contrôle, directement ou indirectement; l'associé du pollicitant dans une société de personnes agissant pour le compte de celle-ci; la fiducie ou la fiducie ou la succession dans lesquelles le pollicitant a un intérêt substantiel; le conjoint ou les enfants du pollicitant; ses parents - ou ceux de son conjoint - qui partagent sa résidence. [Loi sur les banques]  2, fiche 47, Français, - associ%C3%A9%20du%20pollicitant

Fiche 47,  Justifications,  Espagnol

Fiche 48,  Justifications,  Anglais

Record number: 48, Textual support number: 1 OBS

I direct my executors and trustees to hold in trust the residue of my estate for my son..., with representation in favour of...  1, fiche 48, Anglais, - with%20representation

Fiche 48,  Justifications,  Français

Fiche 48,  Justifications,  Espagnol

Fiche 49,  Justifications,  Anglais

Record number: 49, Textual support number: 1 CONT

A retention trust is one in which the trustee maintains rights in holding companies, established for estate planning purposes, essentially as they were when the trust was established.  2, fiche 49, Anglais, - retention%20trust

Fiche 49,  Justifications,  Français

Record number: 49, Textual support number: 1 CONT

La fiducie de conservation est une formule selon laquelle le fiduciaire conserve les droits dans une société de portefeuille constituée à des fins de planification successorale essentiellement dans le même état que celui où ils étaient au moment de l'établissement de la fiducie.  1, fiche 49, Français, - fiducie%20en%20conservation

Record number: 49, Textual support number: 1 OBS

"Fiducie conservatoire" a été soumis par Andrée Duchesne terminologue juridique du Bureau de la traduction à Ottawa.  3, fiche 49, Français, - fiducie%20en%20conservation

Record number: 49, Textual support number: 2 OBS

"Fiducie en conservation" a été tiré du Manuel du Conseil du Trésor / Ressources humaines.  4, fiche 49, Français, - fiducie%20en%20conservation

Fiche 49,  Justifications,  Espagnol

Fiche 50,  Justifications,  Anglais

Record number: 50, Textual support number: 1 OBS

In use at the Department of Indian Affairs and Northern Development.  2, fiche 50, Anglais, - Reserves%20and%20Trust%2C%20Land%2C%20Membership%20and%20Estate

Fiche 50,  Justifications,  Français

Record number: 50, Textual support number: 1 OBS

En usage au ministère des Affaires indiennes et du Nord canadien.  2, fiche 50, Français, - R%C3%A9serves%20et%20fiducie%2C%20terres%2C%20effectif%20des%20bandes%20et%20successions

Fiche 50,  Justifications,  Espagnol

Fiche 51,  Justifications,  Anglais

Record number: 51, 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 51, Anglais, - retention%20trust

Fiche 51,  Justifications,  Français

Record number: 51, 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 51, Français, - soci%C3%A9t%C3%A9%20de%20portefeuille%20en%20fiducie

Fiche 51,  Justifications,  Espagnol