Translation of "fiducie d'investissement " (French → English) :

income investment trust

investment company | investment trust

unit of a unit trust

Canadian Association of Income Trusts Investors

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

investment [ capital expenditure | capital investment requirement | Financial investment(STW) ]

corporate investment adviser | investment advisor | investment adviser | investment executive

investments portfolio manager | portfolio analyst | investment executive | investment manager

(7) If, in a particular taxation year of a taxpayer who is a beneficiary under a testamentary trust or under an inter vivos trust that is deemed to be in existence by section 143, an amount is determined in respect of the trust under paragraph (a), (a.1), (a.4), (a.5), (b) or (e.1) of the definition “investment tax credit” in subsection (9) for its taxation year that ends in that particular taxation year, the trust may, in its return of income for its taxation year that ends in that particular taxation year, designate the portion of that amount that can, having regard to all the circumstances including the terms and conditions of the tr ...[+++]ust, reasonably be considered to be attributable to the taxpayer and was not designated by the trust in respect of any other beneficiary of the trust, and that portion shall be added in computing the investment tax credit of the taxpayer at the end of that particular taxation year and shall be deducted in computing the investment tax credit of the trust at the end of its taxation year that ends in that particular taxation year.

(3) For greater certainty, for the purposes of this Act, a separate trust exists with respect to all assets, investments or property held by a trustee under a trust instrument for the benefit of a person, group or class of persons, notwithstanding that under the same trust instrument different assets, investments or property are held for the benefit of a different person, group or class of persons.

(2) For the purposes of these Regulations, “deferred profit sharing plan” , “employee benefit plan” , “employee life and health trust” , “employee trust” , “employees profit sharing plan” , “investment corporation” , “mortgage investment corporation” , “mutual fund corporation” , “mutual fund trust” , “non-resident-owned investment corporation” , “registered disability savings plan” , “registered education savings plan” , “registered retirement income fund” , “registered retirement savings plan” , “registered supplementary unemployment benefit plan” , “retirement compensation arrangement” , “TFSA” and “unit trust” have ...[+++]the same meanings as in subsection 248(1) of the Income Tax Act.

(c) any liability that arises by virtue of the holding by the institution of client assets or client money including assets or money deposited by or on behalf of UCITS as defined in Article 1(2) of Directive 2009/65/EC or of AIFs as defined in Article 4(1)(a) of Directive 2011/61/EC of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers, or a fiduciary relationship between the institution (as fiduciary) and another person (as beneficiary);