Traduction de «Moment du décès » (Français → Anglais) :

at the time of death

DBI settlement at death

death [ burial | cause of death | cremation | funeral | natural death | terminally ill | Mortality(STW) ]

death benefit | death benefits | death claim payment

death benefit | lump-sum death benefit

1. The surviving spouse and children dependent at the time of death of the public office holder or former one to whom pension rights have accrued at the time of death shall be entitled to a survivor's pension.

the survivor's pension for the surviving spouse shall be equal to 36 % of the basic salary received at the time of death,

(2) If a taxpayer who has died had at the time of death rights or things (other than any capital property or any amount included in computing the taxpayer’s income by virtue of subsection (1)), the amount of which when realized or disposed of would have been included in computing the taxpayer’s income, the value of the rights or things at the time of death shall be included in computing the taxpayer’s income for the taxation year in which the taxpayer died, unless the taxpayer’s legal representative has, not later than the later of the day that is one year after the date of death of the taxpayer and the day that is 90 days after the send ...[+++]ing of any notice of assessment in respect of the tax of the taxpayer for the year of death, elected otherwise, in which case the legal representative shall file a separate return of income for the year under this Part and pay the tax for the year under this Part as if

(B) the child is deemed to have acquired the property, at the time of the beneficiary’s death, at a cost equal to the cost to the trust of the interest immediately before the time that is immediately before the time of the beneficiary’s death, and