Category: Legal Glossary of Federal Statutes

dépense admissible d’exploration au Canada Income Tax Act 127(9) "qualified Canadian exploration expenditure"

matériel de construction admissible Income Tax Act 127(9) "qualified construction equipment"

corporation agréée R.S., c. C-15.7; 2 "qualified corporation"

personne à charge admissible Income Tax Act 122.5(1) "qualified dependant"

donataire reconnu Income Tax Act 149.1(1) "qualified donee"

(to receive benefits) employé admissible R.S., c. L-1; 2(1) "qualified employee" qualified employees personnel qualifié R.S., c. P-1.3; 53(a)/ c. P-35; 67(a)

dépenses admissibles Income Tax Act 37.1(5) "qualified expenditure"

bien agricole admissible Income Tax Act 108(1) "qualified farm property"

(for a position in the Public Service) compétent/être R.S., c. C-14; 14(1)(person as enforcement officer) qualifié/être R.S., c. F-24; 10(1)(to apply to form an association)avoir qualité R.S., c. A-11.2; 7(2) become qualified as an elector/to acquérir la qualité d’électeur R.S., c. E-2; 53(2) person qualified to apply (for a certificate)demandeur admissible R.S., c. C-20; 7(1) […]

(option to deliver shares) option de vente R.S., c. B-1.01; 265 (1) "put"/ c. C-41.01; 260(1) "put"/ c. C-44; 2(1) "put"/ c. I-11.8; 288(1) "put"/ c. T-19.8; 270(1) "put" buy or sell a call or put/toacheter ou vendre des options d’achat ou de vente R.S., c. C-44; 130(2)