Bijural Terminology Records

Common Law


Civil Law

hypothecary claim

Title of the Legislative Text

Income Tax Act, R.S.C. (1985), c. 1 (5th Supp.)


204.4 (2)(a)(viii)(A) a mortgage (other than a mortgage insured under the National Housing Act), or an interest therein ...


Only common law terminology is used in the English version ("mortgage"). Since the provision is directed at the claim which is guaranteed by a mortgage or hypothèque rather than the mortgage or hypothèque itself, the corresponding civil law term is "hypothecary claim" . In the French version, hypothèque is therefore not sufficiently precise.


In the English version, the term "hypothecary claim" is added to reflect civil law. In the French version, the term hypothèque is replaced by créance hypothécaire.

Harmonized Provision

204.4 (2)(a)(viii)(A) a mortgage or hypothecary claim (other than a mortgage or hypothecary claim insured under the National Housing Act ...), or an interest therein ....

Income Tax Amendments Act, 2000, S.C. 2001, c. 17, s. 224(3)

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