TP-646.G-V
- Qualified small business corporation share
- Excluded share
- Disposition
- Eligible funeral arrangement
- Allocate (income of a trust)
- [Translate to English:] Auteur de la fiducie
- Beneficiary
- Specified beneficiary
- Electing beneficiary
- Preferred beneficiary
- Successor beneficiary
- Resident beneficiary
- Qualified property
- Qualified farm or fishing property
- Restricted property
- Eligible resale property
- Non-portfolio property
- Rental property
- Accelerated investment incentive property
- Arm's-length capital
- Equity
- Spouse
- De facto spouse
- Settlor (of a trust)
- Tax-liable taxpayer
- Contributor
- Electing contributor
- Connected contributor
- Resident contributor
- Cost amount
- Designate (income)
- Debts owing to specified non-residents
- Donee
- Key employee
- Entity
- Portfolio investment entity
- Subject entity
- Specified investment flow-through (SIFT) wind-up entity
- Excluded business
- Related business
- Specified investment flow-through (SIFT) trust wind-up event
- Trustee
- Trust
- Investment fund
- Real estate investment trust
- Public investment trust
- Lifetime benefit trust
- Specified trust
- Exempt foreign trust
- Excluded trust
- Public trust
- Subsidiary (of a given entity)
- Excluded subsidiary entity
- Non-portfolio earnings
- Specified immovable
- Capital property
- Upkeep expenses
- Fair market value
- Liquidator of a succession
- Non-compliant short-term rental
- Short-term rental
- Minor
- Equity amount
- Excluded amount
- Capital interest
- Income interest
- Fixed interest
- Specified individual
- Source individual
- Related individuals
- Non-resident portion
- Resident portion
- Exempt person
- Investment in a specified investment flow-through (SIFT) wind-up entity
- Leveraged insurance policy
- Selling price (or proceeds of disposition)
- Proceeds of disposition
- Qualified intellectual property
- Rollover rule
- Income attribution rule
- Safe harbour capital return
- Reasonable return
- Determined gross revenue
- Split income
- Specified investment flow-through (SIFT) wind-up corporation
- Will
- Testator
- Stapled securities
- Arm's-length transfer
- Deemed sale
- Deemed sale applicable to certain trusts