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Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

Person who, within the framework of a substitution, receives, by gift or by will, property as proprietor subject to the charge of handing it over at his or her death or some earlier date to another, the substitute. "During the institute's life, he or she is the owner of the property ...".  1, fiche 1, Anglais, - institute

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 OBS

Source: Income Tax Act, S. 248(3).  2, fiche 2, Anglais, - institute%20in%20a%20substitution

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 248(3).  2, fiche 2, Français, - grev%C3%A9%20dans%20une%20substitution

Fiche 2,  Justifications,  Espagnol