Here is a Helpful Glossary of Gift Planning
Here is a Helpful Glossary of Gift Planning
Browse the glossary using this index
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Adjusted Cost BaseAdjusted cost base. The original cost of property adjusted in accordance with the provisions of the Income Tax Act. | |
Alter ego trustA trust where the settlor (person transferring property into the trust) acts as trustee and receives income (as beneficiary) from the trust while alive. | |
AnnuityA contracted right to receive payments of a specific amount at stated intervals for life, or for a term of years, in consideration of a transfer of cash or other assets. | |