TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BIEN ETRANGER DETERMINE [1 record]
Record 1 - internal organization data 2017-08-03
Record 1, English
Record 1, Subject field(s)
- Taxation
- Accounting
Record 1, Main entry term, English
- specified foreign property
1, record 1, English, specified%20foreign%20property
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The definition of "specified foreign property" is quite broad. It includes most non-Canadian assets, such as funds held outside of Canada, shares in non-Canadian corporations, indebtedness owed by a non-resident, an interest in a non-resident trust that was acquired for consideration, as well as real property situated outside of Canada. "Specified foreign property" excludes personal-use property, such as a vacation home. ... 2, record 1, English, - specified%20foreign%20property
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité
Record 1, Main entry term, French
- bien étranger déterminé
1, record 1, French, bien%20%C3%A9tranger%20d%C3%A9termin%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
La définition de «bien étranger déterminé» est assez générale et comprend la plupart des biens non canadiens, notamment des fonds détenus à l'extérieur du Canada, des actions de sociétés étrangères, une dette contractée par un non-résident, une participation dans une fiducie non résidente qui a été acquise pour une contrepartie, ainsi que des biens immobiliers situés à l'extérieur du Canada. Les «biens étrangers déterminés» excluent les biens à usage personnel (comme une résidence de vacances) et les biens utilisés dans le cadre des activités d'une entreprise exploitée activement ... 2, record 1, French, - bien%20%C3%A9tranger%20d%C3%A9termin%C3%A9
Record number: 1, Textual support number: 1 OBS
bien étranger déterminé : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface. 3, record 1, French, - bien%20%C3%A9tranger%20d%C3%A9termin%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
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