Traduction de «Successions et fiducies » (Français → Anglais) :

estate trust services

estate and trust administrator

personal trust manager | personal trust officers | personal trust officer | trustee officer

estate, trust and agency | E.T. TA.

trust receipt

examine trust agreements | examine trust funds | examine trust | examine trusts

handle investments in trusts | preserve trusts | handle trust investments | maintain trusts

104 (1) In this Act, a reference to a trust or estate (in this subdivision referred to as a “trust”) shall, unless the context otherwise requires, be read to include a reference to the trustee, executor, administrator, liquidator of a succession, heir or other legal representative having ownership or control of the trust property, but, except for the purposes of this subsection, subsection (1.1), subparagraph (b)(v) of the definition “disposition” in subsection 248(1) and paragraph (k) of that definition, a trust is deemed not to include an arrangement under which the trust can reasonably be considered to act as agent for all the benefi ...[+++]ciaries under the trust with respect to all dealings with all of the trust’s property unless the trust is described in any of paragraphs (a) to (e.1) of the definition “trust” in subsection 108(1).

4. Where by reason of the provisions of paragraph 1 an estate, trust or other person (other than an individual or a company) is a resident of both Contracting States, the competent authorities of the States shall by mutual agreement endeavor to settle the question and to determine the mode of application of the Convention to such person.

d) the term “person” includes an individual, an estate, a trust, a company, a partnership and any other body of persons;

(b) the term “person” includes an individual, a company and any other body of persons; in the case of Canada it also includes an estate, a trust and a partnership;