TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A trust which must pay the noncharitable income beneficiary or beneficiaries a sum certain annually, or more frequently, if desired, which is not less than 5 per cent of the initial net fair market value of all property placed in the trust as finally determined for federal tax beneficiaries purposes.  3, record 1, English, - charitable%20remainder%20annuity%20trust

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Type de fiducie résiduaire de bienfaisance aux États-Unis qui verse chaque année un montant fixe à un ou plusieurs bénéficiaires, soit leur vie durant, soit pendant un nombre d’années donné.  2, record 1, French, - fiducie%20avec%20droit%20r%C3%A9versible%20%C3%A0%20une%20%26oelig%3Buvre%20de%20bienfaisance

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

A charitable remainder annuity trust is a custom designed and individually managed trust that enables you to retain a fixed income for your lifetime or a fixed term of years, claim a current income tax deduction, and make a future gift to charity.  2, record 2, English, - charitable%20remainder%20annuity%20trust

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Type de fiducie résiduaire de bienfaisance aux États-Unis qui verse chaque année un montant fixe à un ou à plusieurs bénéficiaires, soit leur vie durant, soit pendant un nombre d’années donné.  1, record 2, French, - fiducie%20de%20rentes%20avec%20droit%20r%C3%A9versible%20%C3%A0%20une%20%26oelig%3Buvre%20de%20bienfaisance

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A custom designed and individually managed trust that enables you to retain a variable income for your lifetime or a fixed term of years, claim a current income tax deduction, and make a future gift to charity.  2, record 3, English, - charitable%20remainder%20unitrust

Record number: 3, Textual support number: 1 CONT

A charitable remainder unitrust pays income based on a percentage of the fair market value of the trust assets as determined annually. Typically, the "CRUT" will be revalued every January 1st. Because a unitrust pays a variable amount of income based on the annual market value of the trust assets, this form of charitable remainder trust may provide a hedge against inflation.  3, record 3, English, - charitable%20remainder%20unitrust

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Type de fiducie résiduaire de bienfaisance aux États-Unis qui verse annuellement un pourcentage fixe de l'actif de la fiducie, révisé chaque année, à un ou à plusieurs fiduciaires leur vie durant ou pendant un nombre d’années donné.  1, record 3, French, - fiducie%20r%C3%A9siduaire%20de%20bienfaisance%20de%20type%20%C2%ABunitrust%C2%BB

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A type of mutual fund comprised of gifts that are pooled and invested together. Income from the fund is distributed to both the fund's participants and named beneficiaries according to their share of the fund.  2, record 4, English, - pooled%20income%20fund

Record number: 4, Textual support number: 1 OBS

Basically, a pooled income fund allows you to do three things: 1) ensure a perpetual income, 2) claim a current tax deduction and 3) make a future gift to charity.  2, record 4, English, - pooled%20income%20fund

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Type de fiducie résiduaire de bienfaisance aux États-Unis où les contributions des donateurs sont regroupées et où chaque bénéficiaire reçoit au prorata une part des revenus nets.  1, record 4, French, - fonds%20de%20revenus%20en%20gestion%20commune

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A trust that consists of assets that are designated for a charitable purpose and that are paid over to the trust after expiration of a life estate or intermediate estate.  1, record 5, English, - charitable%2Dremainder%20trust

Record number: 5, Textual support number: 1 CONT

Charitable remainder trust. An arrangement in which property or money is donated to a charity, but the donor (called the grantor) continues to use the property and/or receive income from it while living. The beneficiaries receive the income and the charity receives the principal after a specified period of time.  4, record 5, English, - charitable%2Dremainder%20trust

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Fiducie irrévocable qui verse des revenus à un ou à plusieurs bénéficiaires, leur vie durant ou pendant un nombre d’années donné, puis distribue le solde de l’actif à un ou à plusieurs organismes de bienfaisance.  1, record 5, French, - fiducie%20r%C3%A9siduaire%20de%20bienfaisance

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

That form of trust that cannot be amended, canceled, or modified by the party making the trust.  3, record 6, English, - irrevocable%20trust

Record number: 6, Textual support number: 1 CONT

... the Treasury Board submission requested authority to have the funds from the sale of the parking lot to be held in an "irrevocable trust" which had been established by Coopers and Lybrand (Trustees) and to allow DND to have full access to these funds solely and specifically for environmental remediation and risk management.  4, record 6, English, - irrevocable%20trust

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Fiducie qui ne peut être résiliée ou modifiée par la personne qui l’a établie.  2, record 6, French, - fiducie%20irr%C3%A9vocable

Record number: 6, Textual support number: 1 CONT

En général, une fiducie résiduaire de bienfaisance est une fiducie irrévocable qui détient les biens qui lui ont été confiés par l'auteur d’un organisme de bienfaisance enregistré ou autre donataire admissible.  3, record 6, French, - fiducie%20irr%C3%A9vocable

Record 6,  Textual support,  Spanish