biens des fiducies

CONT: Des règles s'appliquent aux biens des fiducies, notamment aux placements non admissibles, à l'utilisation des fonds comme garantie pour un prêt, aux prêts aux employés et aux transferts à une valeur autre que la juste valeur marchande.
OBS: Biens qui font l'objet de la fiducie.
OBS: Biens des fiducies : terme habituellement utilisé au pluriel dans ce contexte.

CONT: Where a donee during his lifetime received from his spouse a gift in respect of which a deduction was allowed by virtue of paragraph 7(1)(b), or a gift that was exempt from tax under Part XII of the Income Tax Act by virtue of paragraphe 166(1)(e) thereof, made by his spouse by the creation of a trust or other settlement described therein, the property subject to the trust or other settlement at the time of the death of the donee (including any amount payable to the trustee of any such trust under any policy of insurance effected on the life of the donee) shall be deemed to be property passing on the death of the donee.