TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FIDUCIE CONSTITUEE [23 records]
Record 1 - internal organization data 2018-05-09
Record 1, English
Record 1, Subject field(s)
- Private Law
Record 1, Main entry term, English
- social trust
1, record 1, English, social%20trust
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A social trust is a trust constituted for a purpose of general interest, such as a cultural, educational, philanthropic, religious or scientific purpose. It does not have the making of profit or the operation of an enterprise as its essential object. 1, record 1, English, - social%20trust
Record 1, French
Record 1, Domaine(s)
- Droit privé
Record 1, Main entry term, French
- fiducie d’utilité sociale
1, record 1, French, fiducie%20d%26rsquo%3Butilit%C3%A9%20sociale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
La fiducie d’utilité sociale est celle qui est constituée dans un but d’intérêt général, notamment à caractère culturel, éducatif, philanthropique, religieux ou scientifique. Elle n’ a pas pour objet essentiel de réaliser un bénéfice ni d’exploiter une entreprise. 1, record 1, French, - fiducie%20d%26rsquo%3Butilit%C3%A9%20sociale
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2016-05-06
Record 2, English
Record 2, Subject field(s)
- PAJLO
- Law of Trusts (common law)
Record 2, Main entry term, English
- completely constituted trust
1, record 2, English, completely%20constituted%20trust
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
[A trust] in which the settlor has properly transferred to and vested the property in the trustees and has declared the trusts that govern such property. 2, record 2, English, - completely%20constituted%20trust
Record 2, French
Record 2, Domaine(s)
- PAJLO
- Droit des fiducies (common law)
Record 2, Main entry term, French
- fiducie complètement constituée
1, record 2, French, fiducie%20compl%C3%A8tement%20constitu%C3%A9e
correct, feminine noun, standardized
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
fiducie complètement constituée : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles(PAJLO). 2, record 2, French, - fiducie%20compl%C3%A8tement%20constitu%C3%A9e
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2016-05-06
Record 3, English
Record 3, Subject field(s)
- PAJLO
- Law of Trusts (common law)
Record 3, Main entry term, English
- incompletely constituted trust
1, record 3, English, incompletely%20constituted%20trust
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A situation where the three certainties exist but the settlor has not vested the trust property in the trustees, and there is no way of compelling him to do so. 2, record 3, English, - incompletely%20constituted%20trust
Record 3, French
Record 3, Domaine(s)
- PAJLO
- Droit des fiducies (common law)
Record 3, Main entry term, French
- fiducie incomplètement constituée
1, record 3, French, fiducie%20incompl%C3%A8tement%20constitu%C3%A9e
correct, feminine noun, standardized
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
fiducie incompletèment constituée : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles(PAJLO). 2, record 3, French, - fiducie%20incompl%C3%A8tement%20constitu%C3%A9e
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2015-11-16
Record 4, English
Record 4, Subject field(s)
- Law of Contracts (common law)
Record 4, Main entry term, English
- deferred trust
1, record 4, English, deferred%20trust
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Occasionally grants are made when the borrower cannot afford the loan payments and when it is not possible to record a lien on a property to secure a deferred trust. 2, record 4, English, - deferred%20trust
Record number: 4, Textual support number: 2 CONT
... the trust takes advantage of the [tax] concession, and tax is deferred until the ending of the spouse's interest on his or her death. 3, record 4, English, - deferred%20trust
Record 4, French
Record 4, Domaine(s)
- Droit des contrats (common law)
Record 4, Main entry term, French
- fiducie à imposition différée
1, record 4, French, fiducie%20%C3%A0%20imposition%20diff%C3%A9r%C3%A9e
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Fiducie constituée en faveur d’un conjoint et qui n’ est imposable qu'à son décès. 1, record 4, French, - fiducie%20%C3%A0%20imposition%20diff%C3%A9r%C3%A9e
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2015-10-16
Record 5, English
Record 5, Subject field(s)
- Financial Institutions
- Banking
Record 5, Main entry term, English
- financial institution
1, record 5, English, financial%20institution
correct, see observation, standardized
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
A bank or an authorized foreign bank, a body corporate to which the Trust and Loan Companies Act applies, an association to which the Cooperative Credit Associations Act applies or a central cooperative credit society for which an order has been made ... , an insurance company or a fraternal benefit society incorporated or formed under the Insurance Companies Act, a trust, loan or insurance corporation incorporated by or under an Act of the legislature of a province, a cooperative credit society incorporated and regulated by or under an Act of the legislature of a province, an entity that is incorporated or formed by or under an Act of Parliament or of the legislature of a province and that is primarily engaged in dealing in securities, including portfolio management and investment counselling, and a foreign institution. 2, record 5, English, - financial%20institution
Record number: 5, Textual support number: 1 OBS
financial institution: not to be confused with the expression "financial establishment," a generic term. 3, record 5, English, - financial%20institution
Record number: 5, Textual support number: 2 OBS
financial institution: term standardized by the International Organization for Standardization (ISO) in 1993. 4, record 5, English, - financial%20institution
Record number: 5, Textual support number: 1 PHR
First-class, troubled financial institution. 5, record 5, English, - financial%20institution
Record 5, French
Record 5, Domaine(s)
- Institutions financières
- Banque
Record 5, Main entry term, French
- institution financière
1, record 5, French, institution%20financi%C3%A8re
correct, see observation, feminine noun, standardized
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Une banque ou une banque étrangère autorisée; une personne morale régie par la Loi sur les sociétés de fiducie et de prêt; une association régie par la Loi sur les associations coopératives de crédit ou une coopérative de crédit centrale ayant fait l'objet de l'ordonnance [...]; une société d’assurances ou une société de secours mutuel constituée ou formée sous le régime de la Loi sur les sociétés d’assurances; une société de fiducie, de prêt ou d’assurance constituée en personne morale par une loi provinciale; une société coopérative de crédit constituée en personne morale et régie par une loi provinciale; une entité constituée en personne morale ou formée sous le régime d’une loi fédérale ou provinciale et dont l'activité est principalement le commerce des valeurs mobilières, y compris la gestion de portefeuille et la fourniture de conseils en placement. 2, record 5, French, - institution%20financi%C3%A8re
Record number: 5, Textual support number: 1 OBS
Ne pas confondre avec l’expression «établissement financier», terme générique. 3, record 5, French, - institution%20financi%C3%A8re
Record number: 5, Textual support number: 2 OBS
institution financière : terme normalisé par l’Organisation internationale de normalisation (ISO) en 1993. 4, record 5, French, - institution%20financi%C3%A8re
Record number: 5, Textual support number: 1 PHR
Institution financière de premier ordre. 5, record 5, French, - institution%20financi%C3%A8re
Record number: 5, Textual support number: 2 PHR
Institution financière en difficulté. 6, record 5, French, - institution%20financi%C3%A8re
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Instituciones financieras
- Operaciones bancarias
Record 5, Main entry term, Spanish
- institución financiera
1, record 5, Spanish, instituci%C3%B3n%20financiera
correct, feminine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
- entidad financiera 2, record 5, Spanish, entidad%20financiera
correct, feminine noun
Record 5, Textual support, Spanish
Record number: 5, Textual support number: 1 DEF
Cualquier intermediario financiero u otra empresa que esté autorizada para hacer negocios y esté regulada o supervisada como una institución financiera conforme a la legislación de la Parte en cuyo territorio se encuentra ubicada. 3, record 5, Spanish, - instituci%C3%B3n%20financiera
Record number: 5, Textual support number: 1 CONT
... globalización de las principales instituciones financieras. 4, record 5, Spanish, - instituci%C3%B3n%20financiera
Record number: 5, Textual support number: 1 PHR
Institución financiera de primer orden. 2, record 5, Spanish, - instituci%C3%B3n%20financiera
Record number: 5, Textual support number: 2 PHR
Institución financiera con dificultades. 4, record 5, Spanish, - instituci%C3%B3n%20financiera
Record 6 - internal organization data 2015-04-12
Record 6, English
Record 6, Subject field(s)
- Law of Trusts (common law)
Record 6, Main entry term, English
- accumulation trust
1, record 6, English, accumulation%20trust
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- trust for accumulation 2, record 6, English, trust%20for%20accumulation
correct
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Where property is held by trustees in trust for an infant the trustees are to accumulate the surplus income not required for his maintenance, education and benefit ... 3, record 6, English, - accumulation%20trust
Record 6, French
Record 6, Domaine(s)
- Droit des fiducies (common law)
Record 6, Main entry term, French
- fiducie à capitalisation
1, record 6, French, fiducie%20%C3%A0%20capitalisation
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- fiducie constituée aux fins de capitalisation 2, record 6, French, fiducie%20constitu%C3%A9e%20aux%20fins%20de%20capitalisation
feminine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Fiducie en vertu de laquelle le fiduciaire est chargé de retenir et d’accumuler les revenus ou une partie des revenus produits par le placement ou la gestion du capital de la fiducie, et d’ajouter ces revenus au fonds-capital ou de les gérer comme un fonds-capital de sorte qu’ils perdent leur qualité de revenus. 1, record 6, French, - fiducie%20%C3%A0%20capitalisation
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2015-04-01
Record 7, English
Record 7, Subject field(s)
- Commercial Law
- Property Law (common law)
Record 7, Main entry term, English
- accelerated trust
1, record 7, English, accelerated%20trust
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, 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, record 7, English, - accelerated%20trust
Record 7, French
Record 7, Domaine(s)
- Droit commercial
- Droit des biens et de la propriété (common law)
Record 7, Main entry term, French
- fiducie à imposition accélérée
1, record 7, French, fiducie%20%C3%A0%20imposition%20acc%C3%A9l%C3%A9r%C3%A9e
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, 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, record 7, French, - fiducie%20%C3%A0%20imposition%20acc%C3%A9l%C3%A9r%C3%A9e
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2015-03-18
Record 8, English
Record 8, Subject field(s)
- Law of Estates (common law)
Record 8, Main entry term, English
- trust of a covenant
1, record 8, English, trust%20of%20a%20covenant
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
One question made in argument has been, whether there can be a trust of a covenant the benefit of which shall belong to a third party ... 2, record 8, English, - trust%20of%20a%20covenant
Record 8, Key term(s)
- covenant trust
Record 8, French
Record 8, Domaine(s)
- Droit successoral (common law)
Record 8, Main entry term, French
- fiducie de covenant
1, record 8, French, fiducie%20de%20covenant
correct, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- fiducie sur les droits créés par un engagement 1, record 8, French, fiducie%20sur%20les%20droits%20cr%C3%A9%C3%A9s%20par%20un%20engagement
correct, feminine noun
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Fiducie constituée lorsque les droits du destinataire d’un engagement formel sont remis en fiducie. 1, record 8, French, - fiducie%20de%20covenant
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2015-03-11
Record 9, English
Record 9, Subject field(s)
- Finance
Record 9, Main entry term, English
- off-shore trust
1, record 9, English, off%2Dshore%20trust
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
... there has never been a U.S. case that has upheld an off-shore trust against the claims of creditors and no courts has applied the laws of the foreign jurisdiction to prevent creditors from seizing the assets for a U.S. grantor. 1, record 9, English, - off%2Dshore%20trust
Record 9, Key term(s)
- offshore trust
Record 9, French
Record 9, Domaine(s)
- Finances
Record 9, Main entry term, French
- fiducie résidante à l’étranger
1, record 9, French, fiducie%20r%C3%A9sidante%20%C3%A0%20l%26rsquo%3B%C3%A9tranger
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Fiducie constituée à l'extérieur d’une juridiction, généralement en vue de minimiser les conséquences du régime fiscal de cette juridiction. 2, record 9, French, - fiducie%20r%C3%A9sidante%20%C3%A0%20l%26rsquo%3B%C3%A9tranger
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2012-08-06
Record 10, English
Record 10, Subject field(s)
- Law of Trusts (common law)
Record 10, Main entry term, English
- trust agreement
1, record 10, English, trust%20agreement
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record 10, French
Record 10, Domaine(s)
- Droit des fiducies (common law)
Record 10, Main entry term, French
- contrat de fiducie
1, record 10, French, contrat%20de%20fiducie
masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Contrat en vertu duquel est constituée une fiducie. 1, record 10, French, - contrat%20de%20fiducie
Record 10, Spanish
Record 10, Campo(s) temático(s)
- Derecho fiduciario (common law)
Record 10, Main entry term, Spanish
- convenio de fideicomiso
1, record 10, Spanish, convenio%20de%20fideicomiso
correct, masculine noun
Record 10, Abbreviations, Spanish
Record 10, Synonyms, Spanish
- contrato de fiducia 1, record 10, Spanish, contrato%20de%20fiducia
correct, masculine noun
Record 10, Textual support, Spanish
Record 11 - internal organization data 2012-07-13
Record 11, English
Record 11, Subject field(s)
- Administration (Indigenous Peoples)
- Aboriginal Law
Record 11, Main entry term, English
- Nisga'a intermediary corporation
1, record 11, English, Nisga%27a%20intermediary%20corporation
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
A corporation that is incorporated under federal or provincial law, all of the shares of which are owned legally and beneficially by the Nisga'a Nation, a Nisga'a Village, a Nisga'a settlement trust, another Nisga'a Corporation Intermediary, or any combination of those entities. 2, record 11, English, - Nisga%27a%20intermediary%20corporation
Record number: 11, Textual support number: 1 OBS
Nisga'a corporation intermediary: term and definition taken from the Nisga'a Final Agreement [the letter "g" in Nisga'a should be underlined]. 1, record 11, English, - Nisga%27a%20intermediary%20corporation
Record 11, Key term(s)
- Nisga'a intermediary corporation
Record 11, French
Record 11, Domaine(s)
- Administration (Peuples Autochtones)
- Droit autochtone
Record 11, Main entry term, French
- société Nisga’a intermédiaire
1, record 11, French, soci%C3%A9t%C3%A9%20Nisga%26rsquo%3Ba%20interm%C3%A9diaire
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Société constituée en vertu de la loi fédérale ou provinciale, dont toutes les actions appartiennent légalement et à titre de bénéficiaire à la Nation Nisga’a, à un village Nisga’a, à une fiducie de règlement Nisga’a, à une autre société Nisga’a intermédiaire, ou toute combinaison de ces entités. 1, record 11, French, - soci%C3%A9t%C3%A9%20Nisga%26rsquo%3Ba%20interm%C3%A9diaire
Record number: 11, Textual support number: 1 OBS
société Nisga’a intermédiaire : terme et définition relevés dans l’Accord définitif Nisga’a [la lettre «g» dans Nisga’a devrait être soulignée]. 2, record 11, French, - soci%C3%A9t%C3%A9%20Nisga%26rsquo%3Ba%20interm%C3%A9diaire
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2010-08-18
Record 12, English
Record 12, Subject field(s)
- Legal Documents
- Commercial Law
Record 12, Main entry term, English
- trust contract
1, record 12, English, trust%20contract
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record 12, French
Record 12, Domaine(s)
- Documents juridiques
- Droit commercial
Record 12, Main entry term, French
- acte de fiducie
1, record 12, French, acte%20de%20fiducie
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
- acte constitutif de fiducie 1, record 12, French, acte%20constitutif%20de%20fiducie
correct, masculine noun
- contrat fiduciaire 2, record 12, French, contrat%20fiduciaire
masculine noun
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
Acte juridique(par exemple un contrat ou un testament) par lequel est constituée une fiducie. 3, record 12, French, - acte%20de%20fiducie
Record 12, Spanish
Record 12, Campo(s) temático(s)
- Documentos jurídicos
- Derecho mercantil
Record 12, Main entry term, Spanish
- contrato de fideicomiso
1, record 12, Spanish, contrato%20de%20fideicomiso
correct, masculine noun
Record 12, Abbreviations, Spanish
Record 12, Synonyms, Spanish
- escritura de constitución fiduciaria 2, record 12, Spanish, escritura%20de%20constituci%C3%B3n%20fiduciaria
correct, feminine noun
Record 12, Textual support, Spanish
Record 13 - internal organization data 2010-04-30
Record 13, English
Record 13, Subject field(s)
- Property Law (common law)
- Law of Trusts (common law)
Record 13, Main entry term, English
- deemed trust
1, record 13, English, deemed%20trust
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record 13, French
Record 13, Domaine(s)
- Droit des biens et de la propriété (common law)
- Droit des fiducies (common law)
Record 13, Main entry term, French
- fiducie réputée
1, record 13, French, fiducie%20r%C3%A9put%C3%A9e
correct, feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 CONT
Fiducie réputée être constituée, généralement en vertu d’une disposition législative et ce, dans des circonstances où il n’ existe pas une fiducie de fait. 2, record 13, French, - fiducie%20r%C3%A9put%C3%A9e
Record 13, Spanish
Record 13, Campo(s) temático(s)
- Derecho de propiedad (common law)
- Derecho fiduciario (common law)
Record 13, Main entry term, Spanish
- fiducia reputada
1, record 13, Spanish, fiducia%20reputada
feminine noun
Record 13, Abbreviations, Spanish
Record 13, Synonyms, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2007-09-26
Record 14, English
Record 14, Subject field(s)
- Taxation
- Government Accounting
Record 14, Main entry term, English
- non-resident
1, record 14, English, non%2Dresident
correct, noun
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 DEF
A person or company with a registered address outside the country for legal and tax purposes. 2, record 14, English, - non%2Dresident
Record number: 14, Textual support number: 1 CONT
[A non-resident could be] a natural person who is not ordinarily residing in Canada, the government of a foreign country, ... an entity, other than a trust, that is incorporated, formed or established in Canada and that is controlled by a non-resident ... [Bank Act]. 3, record 14, English, - non%2Dresident
Record number: 14, Textual support number: 1 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 14, English, - non%2Dresident
Record 14, Key term(s)
- non resident
Record 14, French
Record 14, Domaine(s)
- Fiscalité
- Comptabilité publique
Record 14, Main entry term, French
- non-résident
1, record 14, French, non%2Dr%C3%A9sident
correct, masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 DEF
Personne [morale ou physique] qui ne réside pas au pays au sens des lois fiscales nationales. 2, record 14, French, - non%2Dr%C3%A9sident
Record number: 14, Textual support number: 1 CONT
[Un non-résident peut représenter entre autres une] personne physique ne résidant pas habituellement au Canada, [un] gouvernement d’un pays étranger, [...] [une] entité, à l'exception d’une fiducie, constituée en personne morale ou formée à l'étranger [...] [Loi sur les banques]. 3, record 14, French, - non%2Dr%C3%A9sident
Record 14, Spanish
Record 14, Campo(s) temático(s)
- Sistema tributario
- Contabilidad pública
Record 14, Main entry term, Spanish
- no residente
1, record 14, Spanish, no%20residente
correct, masculine and feminine noun
Record 14, Abbreviations, Spanish
Record 14, Synonyms, Spanish
Record 14, Textual support, Spanish
Record number: 14, Textual support number: 1 DEF
Persona física o jurídica que a todos los efectos legales, especialmente fiscales, tiene su domicilio habitual fuera del país en cuestión. 2, record 14, Spanish, - no%20residente
Record number: 14, Textual support number: 1 OBS
no residente: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 14, Spanish, - no%20residente
Record 15 - internal organization data 2005-01-10
Record 15, English
Record 15, Subject field(s)
- Private Law
Record 15, Main entry term, English
- juridical person of a Party 1, record 15, English, juridical%20person%20of%20a%20Party
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 DEF
Any legal entity duly constituted or organized in another manner pursuant to the applicable legislation of [a Party, that is to say, an FTAA member country], whether for profit or not for profit, and whether privately owned or publicly owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association. 1, record 15, English, - juridical%20person%20of%20a%20Party
Record 15, French
Record 15, Domaine(s)
- Droit privé
Record 15, Main entry term, French
- personne morale d’une Partie
1, record 15, French, personne%20morale%20d%26rsquo%3Bune%20Partie
feminine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 DEF
Toute entité juridique dûment constituée ou autrement organisée sous le régime de la législation applicable d’une Partie [c'est-à-dire, d’un pays membre de la ZLEA], à des fins lucratives ou non, qu'elle soit détenue par le secteur privé ou le secteur public, notamment toute société, société de fiducie, société de personnes, coentreprise, entreprise individuelle ou association. 1, record 15, French, - personne%20morale%20d%26rsquo%3Bune%20Partie
Record 15, Spanish
Record 15, Campo(s) temático(s)
- Derecho privado
Record 15, Main entry term, Spanish
- persona jurídica de una Parte
1, record 15, Spanish, persona%20jur%C3%ADdica%20de%20una%20Parte
feminine noun
Record 15, Abbreviations, Spanish
Record 15, Synonyms, Spanish
Record 15, Textual support, Spanish
Record number: 15, Textual support number: 1 DEF
Toda entidad jurídica debidamente constituida u organizada de otro modo con arreglo a la legislación aplicable de [una Parte, es decir de un país miembro del ALCA], tenga o no fines de lucro y ya sea de propiedad privada o pública, con inclusión de cualquier sociedad de capital, sociedad de gestión, sociedad personal, empresa conjunta, empresa individual o asociación. 1, record 15, Spanish, - persona%20jur%C3%ADdica%20de%20una%20Parte
Record 16 - internal organization data 2003-10-01
Record 16, English
Record 16, Subject field(s)
- Taxation
Record 16, Main entry term, English
- pension corporation
1, record 16, English, pension%20corporation
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 DEF
A corporation incorporated and operated throughout the period either solely for the administration of a registered pension plan, or for the administration of a registered pension plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement, where the terms of the arrangement provide with benefits under the registred pension plan. 1, record 16, English, - pension%20corporation
Record number: 16, Textual support number: 1 OBS
It is accepted by the Minister as a funding medium for the purpose of the registration of the pension plan. 1, record 16, English, - pension%20corporation
Record 16, French
Record 16, Domaine(s)
- Fiscalité
Record 16, Main entry term, French
- société de gestion de pension
1, record 16, French, soci%C3%A9t%C3%A9%20de%20gestion%20de%20pension
correct, feminine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 DEF
Société qui est constituée et exploitée tout au long de la période soit uniquement pour la gestion d’un régime de pension agrée, soit pour la gestion d’un régime de pension agréé et dans l'unique but d’agir comme fiduciaire d’une fiducie régie par une convention de retraite ou de gérer une telle fiducie, dans le cas où les conditions de la convention ne permettent d’assurer des prestations qu'aux particuliers auxquels des prestations sont assurées par le régime de pensión agréé. 1, record 16, French, - soci%C3%A9t%C3%A9%20de%20gestion%20de%20pension
Record number: 16, Textual support number: 1 OBS
Cette société est acceptée par le ministre comme moyen de financement dans le cadre de l’agrément d’un régime de pension. 1, record 16, French, - soci%C3%A9t%C3%A9%20de%20gestion%20de%20pension
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2000-08-28
Record 17, English
Record 17, Subject field(s)
- Aboriginal Law
Record 17, Main entry term, English
- Nisga'a corporation
1, record 17, English, Nisga%27a%20corporation
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 DEF
A corporation that is incorporated under federal or provincial law, all of the shares of which are owned legally and beneficially by the Nisga'a Nation, a Nisga'a Village, a Nisga'a settlement trust, a Nisga'a Corporation Intermediary, or any combination of those entities. 1, record 17, English, - Nisga%27a%20corporation
Record number: 17, Textual support number: 1 OBS
Nisga'a corporation: term and definition taken from the Nisga'a Final Agreement [the letter "g" in Nisga'a should be underlined]. 2, record 17, English, - Nisga%27a%20corporation
Record 17, French
Record 17, Domaine(s)
- Droit autochtone
Record 17, Main entry term, French
- société Nisga’a
1, record 17, French, soci%C3%A9t%C3%A9%20Nisga%26rsquo%3Ba
correct, feminine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 DEF
Société constituée en vertu de la loi fédérale ou provinciale, dont toutes les actions appartiennent légalement et à titre de bénéficiaire à la Nation Nisga’a, à un village Nisga’a, à une fiducie de règlement Nisga’a, à une société Nisga’a intermédiaire, ou toute combinaison de ces entités. 1, record 17, French, - soci%C3%A9t%C3%A9%20Nisga%26rsquo%3Ba
Record number: 17, Textual support number: 1 OBS
société Nisga’a : terme et définition relevés dans l’Accord définitif Nisga’a [la lettre «g» dans Nisga’a devrait être soulignée]. 2, record 17, French, - soci%C3%A9t%C3%A9%20Nisga%26rsquo%3Ba
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 1999-03-17
Record 18, English
Record 18, Subject field(s)
- Financial and Budgetary Management
- Public Sector Budgeting
Record 18, Main entry term, English
- foreign trust
1, record 18, English, foreign%20trust
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 DEF
A foreign trust is an entity organized outside Canada which is set up to hold and administer funds or property on behalf of beneficiaries. For example, a Canadian taxpayer may transfer funds or property to a foreign trust for the benefit of his children living abroad. However, such arrangements can also be set up for the purpose of reducing income from property for Canadian tax purposes. The Income Tax Act contains provisions designed to prevent the avoidance of tax in such cases. 2, record 18, English, - foreign%20trust
Record 18, French
Record 18, Domaine(s)
- Gestion budgétaire et financière
- Budget des collectivités publiques
Record 18, Main entry term, French
- fiducie étrangère
1, record 18, French, fiducie%20%C3%A9trang%C3%A8re
correct, feminine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record number: 18, Textual support number: 1 DEF
Entité constituée à l'étranger afin de détenir et d’administrer des fonds ou d’autres biens pour le compte de bénéficiaires. Par exemple, un contribuable canadien peut transférer des fonds ou d’autres biens à une fiducie étrangère au profit de ses enfants qui vivent à l'étranger. Cependant, ces fiducies peuvent également être établies afin de réduire le revenu tiré de biens aux yeux du fisc canadien. La Loi de l'impôt sur le revenu comporte des dispositions qui visent à prévenir l'évitement de l'impôt dans ce cas. 2, record 18, French, - fiducie%20%C3%A9trang%C3%A8re
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 1999-01-25
Record 19, English
Record 19, Subject field(s)
- Property Law (civil law)
- Property Law (common law)
Record 19, Main entry term, English
- income beneficiary
1, record 19, English, income%20beneficiary
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 OBS
Compare to «life tenant» and «remainderman». 2, record 19, English, - income%20beneficiary
Record 19, French
Record 19, Domaine(s)
- Droit des biens et de la propriété (droit civil)
- Droit des biens et de la propriété (common law)
Record 19, Main entry term, French
- bénéficiaire des fruits et revenus
1, record 19, French, b%C3%A9n%C3%A9ficiaire%20des%20fruits%20et%20revenus
correct, masculine and feminine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 DEF
Personne qui a droit aux biens (sommes d’argent, etc.) que fournit et rapporte un bien frugifère (un capital, etc.). 1, record 19, French, - b%C3%A9n%C3%A9ficiaire%20des%20fruits%20et%20revenus
Record number: 19, Textual support number: 1 OBS
Une fiducie peut être constituée au bénéfice de plusieurs ordres de personnes, notamment le bénéficiaire des fruits et revenus et le bénéficiaire du capital. 1, record 19, French, - b%C3%A9n%C3%A9ficiaire%20des%20fruits%20et%20revenus
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 1994-07-01
Record 20, English
Record 20, Subject field(s)
- Property Law (civil law)
Record 20, Main entry term, English
- settled trust 1, record 20, English, settled%20trust
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, French
Record 20, Domaine(s)
- Droit des biens et de la propriété (droit civil)
Record 20, Main entry term, French
- fiducie constituée
1, record 20, French, fiducie%20constitu%C3%A9e
feminine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
- fiducie créée par voie de constitution 1, record 20, French, fiducie%20cr%C3%A9%C3%A9e%20par%20voie%20de%20constitution
feminine noun
Record 20, Textual support, French
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 1993-11-10
Record 21, English
Record 21, Subject field(s)
- Real Estate
Record 21, Main entry term, English
- real property holding vehicle
1, record 21, English, real%20property%20holding%20vehicle
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 DEF
... a limited partnership or a trust that is primarily engaged in holding, managing or otherwise dealing with real property or shares of a body corporate or ownership interests in an unincorporated entity that is also primarily engaged in holding or otherwise dealing with real property, including a real property corporation or another real property holding vehicle. [Bank Act] 1, record 21, English, - real%20property%20holding%20vehicle
Record 21, French
Record 21, Domaine(s)
- Immobilier
Record 21, Main entry term, French
- société d’opérations immobilières
1, record 21, French, soci%C3%A9t%C3%A9%20d%26rsquo%3Bop%C3%A9rations%20immobili%C3%A8res
correct, feminine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 DEF
Toute société en commandite-ainsi que, par assimilation, toute fiducie-dont l'activité consiste principalement en des opérations sur les biens immeubles-notamment en leur détention ou en leur gestion-ou les actions d’une personne morale, ou encore sur les titres de participation d’une entité non constituée en personne morale dont l'activité consiste principalement en de telles opérations, y compris une société immobilière ou une autre société d’opérations immobilières. [Loi sur les banques] 1, record 21, French, - soci%C3%A9t%C3%A9%20d%26rsquo%3Bop%C3%A9rations%20immobili%C3%A8res
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 1993-08-10
Record 22, English
Record 22, Subject field(s)
- Titles of Laws and Regulations
Record 22, Main entry term, English
- An Act respecting a trust created for the benefit of Phyllis Barbara Bronfman
1, record 22, English, An%20Act%20respecting%20a%20trust%20created%20for%20the%20benefit%20of%20Phyllis%20Barbara%20Bronfman
correct, Quebec
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, French
Record 22, Domaine(s)
- Titres de lois et de règlements
Record 22, Main entry term, French
- Loi concernant une fiducie constituée au bénéfice de Phyllis Barbara Bronfman
1, record 22, French, Loi%20concernant%20une%20fiducie%20constitu%C3%A9e%20au%20b%C3%A9n%C3%A9fice%20de%20Phyllis%20Barbara%20Bronfman
correct, Quebec
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 1993-01-28
Record 23, English
Record 23, Subject field(s)
- Property Law (civil law)
- Federal Administration
Record 23, Main entry term, English
- retention trust 1, record 23, English, retention%20trust
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record number: 23, 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, record 23, English, - retention%20trust
Record 23, French
Record 23, Domaine(s)
- Droit des biens et de la propriété (droit civil)
- Administration fédérale
Record 23, Main entry term, French
- fiducie en conservation 1, record 23, French, fiducie%20en%20conservation
Record 23, Abbreviations, French
Record 23, Synonyms, French
- fiducie de conservation 2, record 23, French, fiducie%20de%20conservation
feminine noun
- fiducie conservatoire 3, record 23, French, fiducie%20conservatoire
feminine noun
Record 23, Textual support, French
Record number: 23, 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, record 23, French, - fiducie%20en%20conservation
Record number: 23, Textual support number: 1 OBS
"Fiducie conservatoire" a été soumis par Andrée Duchesne terminologue juridique du Bureau de la traduction à Ottawa. 3, record 23, French, - fiducie%20en%20conservation
Record number: 23, Textual support number: 2 OBS
"Fiducie en conservation" a été tiré du Manuel du Conseil du Trésor / Ressources humaines. 4, record 23, French, - fiducie%20en%20conservation
Record 23, Spanish
Record 23, Textual support, Spanish
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