TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, 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 1, Anglais, - retention%20trust

Fiche 1,  Justifications,  Français

Record number: 1, 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 1, Français, - fiducie%20en%20conservation

Record number: 1, Textual support number: 1 OBS

"Fiducie conservatoire" a été soumis par Andrée Duchesne terminologue juridique du Bureau de la traduction à Ottawa.  3, fiche 1, Français, - fiducie%20en%20conservation

Record number: 1, Textual support number: 2 OBS

"Fiducie en conservation" a été tiré du Manuel du Conseil du Trésor / Ressources humaines.  4, fiche 1, Français, - fiducie%20en%20conservation

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, 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 2, Anglais, - retention%20trust

Fiche 2,  Justifications,  Français

Record number: 2, 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 2, Français, - soci%C3%A9t%C3%A9%20de%20portefeuille%20en%20fiducie

Fiche 2,  Justifications,  Espagnol