alternative energy source

use of alternative energy source utilisation des énergies de substitution R.S., c. E-6.4; 21

amalgamating subsidiary corporations

filiales fusionnées R.S., c. C-44; 184(2)(b)(iii)

amnesty

(with respect to weapons) amnistie Cr. C. 91.1(1)

amusement taxes

impôts sur les spectacles et droits d’entrée R.S., c. F-8; 4(2) "revenue source" (d)

animal product

produit animal R.S., c. H-3.3; 2(1) "animal product"

alternative format

(available to a person with a sensory disability) support de substitution R.S., c. A-1; 3 "alternative format"/ c. P-21; 3 "alternative format"

amalgamation

fusion Income Tax Act 87(8)(a) (of bodies corporate) fusion R.S., c. C-44; 126(4) amalgamation or combination (merger)fusion ou association d’intérêts R.S., c. C-34; 91 amalgamation or reconstructionfusion ou reconstitution R.S., c. C-40; 125(6) amalgamation, merger or reorganization fusion, regroupement ou réorganisation R.S., c. B-1.01; 377(2)/ c. T-19.8; 375(2) amalgamation, merger, consolidation or corporate reorganization (acquisition […]

amortization

amortization of loans or depreciation of direct investments amortissement d’emprunts ou d’investissements directs R.S., c. B-7; Sch. I, XXX, (d)(3) minimum period of amortization (of an insured loan) période minimale d’amortissement R.S., c. N-11; 20(c)

anal intercourse

engage in an act of anal intercourse/toavoir des relations sexuelles anales Cr. C. 159(1)

animal specimen

(veterinarian analyses) prélèvement animal R.S., c. H-3.3; 5(2)