TERMIUM Plus®

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SYNTHETIC DISPOSITION ARRANGEMENT [1 record]

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Record 1 2017-08-24

English

Subject field(s)
  • Taxation
CONT

If a "synthetic disposition arrangement" is entered into in respect of a property owned by a taxpayer and the synthetic disposition period of the arrangement is 30 days or more,... the taxpayer is deemed not to own the property during the synthetic disposition period.

French

Domaine(s)
  • Fiscalité
CONT

Si un «arrangement de disposition factice» est conclu relativement à un bien appartenant à un contribuable et que la période de disposition factice relative à cet arrangement dure 30 jours ou plus, [...] le bien est réputé ne pas appartenir au contribuable pendant cette période.

OBS

arrangement de disposition factice; ADF : terme et abréviation tirés du mini-lexique «Droit fiscal» et reproduits avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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