Category: Legal Glossary of Federal Statutes

Société de développement du Cap-Breton R.S., c. C-25; 3

participation au capital Income Tax Act 108(1) "capital interest"

transbordeur de wagons R.S., c. M-1; 4(2)

adequate capital (ought to be maintained by a company) capital suffisant R.S., c. I-11.8; 515(1)(a)/ c. T-19.8; 473(1)(a) alter its capital/to (an association) modifier son capital R.S., c. C-40; 61(1) authorized capital capital autorisé R.S., c. E-20; 10(3)/ c. R-9; 3.1(1) cancellation without any repayment of capital (of shares)annulation sans remboursement du capital R.S., c. […]

placement en capital R.S., c. I-5; 64(1)(g) make significant capital investment/to engager un investissement en capital important R.S., c. C-34; 81(2)

separate stated capital account (for each class of shares) compte capital déclaré distinct R.S., c. B-1.01; 66(1)/ c. C-44; 26(1) stated capital account compte capital déclaré R.S., c. I-11.8; 70(1)/ c. T-19.8; 69(1)

perte en capital Income Tax Act 248(1) "capital loss" business losses and capital lossespertes commerciales et de capitaux R.S., c. W-3; 7(1)(c)

biens de capital R.S., c. I-5; 62

deemed to be capital moneys/to beréputé appartenir au compte en capital/être R.S., c. I-5; 62

budget d’investissement R.S., c. B-9.01; 54(4)/ c. C-21; 23(3)/ c. G-5.7; 37 corporate plans, operating budgets and capital budgets (under the Financial Administration Act) plans d’entreprise et budgets de fonctionnement et d’investissement R.S., c. M-13.4; 44(1) operating budget or capital budget budget de fonctionnement ou budget d’investissement R.S., c. C-25; 26(1) operating budget or capital […]