Incorporeal property

"An incorporeal property is something that can only be understood by the mind, that can only be conceived by a work of the mind, it has no real body and cannot be grasped by our senses." (Tremblay c. Intermunicipal Régie de l'Est de Portneuf (1982) RP 321 (CS))

An incorporeal property, also called intangible property, could, for example, be a claim, a customer account, a trademark, a patent, a copyright or any other property that forms part of intellectual property.