qualify/to

(as directors of a company) conférer la qualité R.S., c. A-16; 11(1) (to receive benefits) remplir les conditions requises R.S., c. U-1; 6(1) extend, limit or qualify/to (the application of the provisions of an Act)étendre, restreindre ou modifier R.S., c. R-3; 4 limit, restrict or qualify/to (powers of a Director) limiter, restreindre ou atténuer R.S., […]

qualifying corporation

société admissible Income Tax Act 127.1(2) "qualifying corporation"

qualifying debt obligation

créance admissible Income Tax Act 15.1(3) "qualifying debt obligation"

qualifying dividend

dividende admissible Income Tax Act 83(6)

qualifying educational program

programme de formation admissible Income Tax Act 118.6(1) "qualifying educational program"

qualified pension income

revenu de pension admissible Income Tax Act 118(7) "qualified pension income"

qualified person

(appointed to advise a corporation)personne compétente R.S., c. C-16; 14 (designated as an inspector) personne qualifiée R.S., c. F-13; 25(1) (preparation of a statement of affairs) personne compétente R.S., c. B-3; 158(d)(to incorporate an association) personne ayant les qualités requises R.S., c. A-11.2; 7(1)(to receive a payment for exploration expenses) ayant droit R.S., c. C-15.5; […]

qualified privilege

(of an auditor) immunité relative R.S., c. B-9.01; 67 have qualified privilege/to (auditors) jouir d’une immunité relative R.S., c. C-41.01; 317

qualified purchaser

acquéreur admissible R.S., c. N-11; 57(1)(a)(ii)

qualified related corporation

société liée admissible Income Tax Act 138(12) "qualified related corporation"