a type of lease that may be employed for residential or commercial property, a lessee under this type of contract "is personally liable to the lessor for the rent", which is not discharged by the property's abandonment or destruction by force majeure but may nevertheless be discharged if the lessee offers "to reimburse the capital value of the rent". Aside from these special provisions, the rules applying to contracts of sale apply equally to alienation for rent. Gift Under Québecois contract law, a gift is "a contract by which a person, the donor, transfers ownership of the property by gratuitous title to another person, the donee". In many regards, gift contracts under Québecois law are comparable to trusts except that the property disposed of by a trust contract under Québecois law constitutes a patrimony by appropriation separate from the patrimony of any individual and is administered by a third-party known as a trustee. As with trusts, a gift contract can be created inter vivos or mortis causa (i.e. by the will of an individual upon their death). The civil code provides for various rules regarding the capacity of persons to make gift contracts, formalities that such contracts must meet, and provisions regarding their validity including the provision that a gift mortis causa is only valid if made as part of a marriage or civil union contract or if it could be held up as a legacy under the law of succession. A gift may be revoked on the ground of ingratitude, "where the donee has behaved in a seriously reprehensible manner towards the donor, having regard to the nature of the gift, the faculties of the parties and the circumstances"; however, an action on this ground must be brought during the lifetime of the donor and within a year after they become aware of the grounds for action. Finance lease of movable property With regard to movable property, a finance lease is defined as "a contract by which a person, the lessor, puts movable property at the disposal of another person, the lessee, for a fixed term and for consideration". A lease of movable property may only take place for commercial purposes and, under such a contract, "the lessor acquires the property that is the subject of the leasing from a third person, at the request and in accordance with the instructions of the lessee." Property that is the subject