TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FIDUCIE ACTIVE [2 records]

Record 1 2016-05-02

English

Subject field(s)
  • PAJLO
  • Law of Trusts (common law)
DEF

One which imposes upon the trustee the duty of taking active measures in the execution of the trust, as where property is conveyed to trustees with directions to sell and distribute the proceeds among creditors of the grantor ...

French

Domaine(s)
  • PAJLO
  • Droit des fiducies (common law)
OBS

fiducie active : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles(PAJLO).

Spanish

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Record 2 2015-11-13

English

Subject field(s)
  • Taxation
CONT

The measure extends the definition of split income to include income from a business or property that is paid or allocated to a minor child from a partnership or trust where a person related to the child is engaged in the activities of the partnership or trust to earn that income.

French

Domaine(s)
  • Fiscalité
CONT

Cette mesure étend la définition de «revenu fractionné» afin d’inclure le revenu provenant d’une entreprise ou de biens qui est versé ou attribué à un mineur par une société de personnes ou une fiducie, lorsqu'une personne liée au mineur prend une part active à l'activité de la société de personnes ou de la fiducie afin de tirer ce revenu.

Spanish

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