past service pension adjustment

facteur d’équivalence pour services passés Income Tax Act 248(1) "past service pension adjustment"

past services

consideration payable in property or past services (for the issuance of shares) contrepartie payable en biens ou en services rendus R.S., c. C-40; 25(1)(b) fully paid in money or in property or past services/to be (consideration for a share) entièrement libéré soit en numéraire, soit en biens ou en services rendus/être R.S., c. C-44; 25(3)

pastime

meeting, competition, exhibition, pastime, practice, display or event (at which birds are liberated for the purpose of being shot) réunion, concours, exposition, divertissement, exercice, démonstration ou événement Cr. C. 446(1)(f)

pasture

community pasture pâturage collectif R.S., c. M-13; 13

patent

(delivered to a settler with respect to a land)patente R.S., c. L-5; 98(1) (issued to an inventor) brevet R.S., c. C-10; 26 goodwill, patent or licence achalandage, brevet ou licence R.S., c. C-40; 93(1)(e) infringement of a patent or registered industrial design violation d’un brevet ou d’un dessin industriel enregistré R.S., c. D-1; 2 "royalties" […]

patent agent

register of patent agents registre des agents de brevets R.S., c. P-4; 12(1)(j)

passenger trade

special passenger trade transport spécial de passagers R.S., c. S-9; 2 "special passenger trade"

passenger train

passenger train operated in commuter servicetrain de banlieue R.S., c. N-23.6; 2(4)

passenger-train service

service de trains de voyageurs R.S., c. R-3; 264 "passenger-train service"

passenger vehicle

voiture de tourisme R.S., c. E-15; 123(1) "passenger vehicle"/ Income Tax Act 248(1) "passenger vehicle"