TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

Under the proposed regulation,... trusts are merely conduits, and the trustee will not have to pay income taxes using the accelerated trust tax tables.  1, fiche 1, Anglais, - accelerated%20trust

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

Fiducie constituée en faveur d'un conjoint et qui est imposable au moment où le droit de participation est acquis par lui.  1, fiche 1, Français, - fiducie%20%C3%A0%20imposition%20acc%C3%A9l%C3%A9r%C3%A9e

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

If a trust is employed in a will, the interests created thereunder are, of course, equitable. Moreover, as a result of the statutory trust in favour of the beneficiaries, with the personal representative as trustee, constituted under modern devolution of estates legislation, today future interests arising under wills are all equitable.(Anger & Honsberger, 2nd ed., 1985, p. 348)  1, fiche 2, Anglais, - equitable%20future%20interest

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 OBS

intérêt futur 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 2, Français, - int%C3%A9r%C3%AAt%20futur%20en%20equity

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 DEF

A person who is nominated in a will as trustee for a trust that was created by a will.  4, fiche 3, Anglais, - testamentary%20trustee

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 DEF

Autre façon de désigner l'exécuteur testamentaire (surtout en Ontario)  2, fiche 3, Français, - fiduciaire%20testamentaire

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 CONT

By arrangement between creditor and debtor property is transferred by the debtor to a trustee... which holds the property on trust terms for the creditor. The terms of the trust, agreed between debtor and creditor, will set out what advantages are to be taken by the beneficiary during the lifetime of the trust, under what circumstances the trust will be terminated or come to a close, and to whom the trust property shall then be payable. This is therefore a "holding trust".  1, fiche 4, Anglais, - holding%20trust

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