part of the callable capital obligations (due to the Multilateral Investment Guarantee Agency)fraction appelable de la souscription R.S., c. B-7; Sch. V, II, 10(c)
Category: Legal Glossary of Federal Statutes
capital cost
coût en capital R.S., c. C-11; 12(1)(b)/ c. S-14; 6(1)frais de premier établissement R.S., c. C-1; 5(2)(a)frais en immobilisations R.S., c. N-20.01; 140(2)(b) filed capital cost (for the construction of a pipeline) coûts d’investissement déposés R.S., c. N-26; Sch. I, Ann. III, (iii)
capital project
(local port corporation) projet d’investissement R.S., c. C-9; 57(1)(e)
capital cost allowance
allocation du coût en capital R.S., c. E-8; 5(1)(f)
capital property
immobilisations Income Tax Act 54 "capital property" immobilisation Income Tax Act 248(1) "capital property"
capital cost estimate
estimation des coûts d’investissement R.S., c. N-26; 34(a)(i)
capital stock
capital social R.S., c. C-40; 3(1) "co-op share"/ c. W-11; 2 "capital stock" original capital stock (of a company) capital primitif R.S., c. R-3; 20(1) share in the capital stock (of a corporation) action du capital social R.S., c. B-3; 60(3)
capital dividend
dividende en capital Income Tax Act 248(1) "capital dividend"
capital works
capital equipment or works outillage fixe ou biens de production R.S., c. D-1; 16(f)(i)
capital dividend account
compte de dividendes en capital Income Tax Act 89(1) "capital dividend account"