Inheritance - when you inherit cash/primary residence (spouse) in English speaking Canada, there is no capital gains. If it's stocks they value them on the closing price of the day the person died. Secondary residence will get taxed based on capital gains - appreciation since you purchased it. Many people will not be able to pay capital gains on second home so will have to sell and keep the profits. Transferring the title will avoid this problem.
Cargil - successful family owned business. $80 mil per year, professionally managed (scottish/jewish owned)
Tranche - financial term for a piece, portion or slice of a deal or structured financing.
Collusion - an agreement between two or more persons, sometimes illegal and therefore secretive, to limit open competition by deceiving, misleading,
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