fishery

pêcherie R.S., c. F-14; 2 "fishery" leases and licences for fisheries or fishing baux et permis de pêche ainsi que des licences d’exploitation de pêcheries R.S., c. F-14; 7(1) oyster bed, laying or fishery (special property) huîtrière, parc ou pêcherie d’huîtres Cr. C. 323(1) sea-coast and inland fisheries pêches en eaux côtières et internes R.S., […]

first offence

première infraction R.S., c. T-12.4; 4(1)(a)

fishery enterprise

viable fishery enterpriseentreprise de pêche viable R.S., c. A-14; Preamble

first term shared-use-equipment

matériel à vocations multiples de première période Income Tax Act 127(9) "first term shared-use-equipment"

fishery guardian

garde-pêche Cr. C. 2 "peace officer" (e)

fiscal agent

(of the Government of Canada)agent financier R.S., c. B-2; 24(1)/ c. F-11; 2 "fiscal agent"

fiscal equalization payment

paiement de péréquation R.S., c. F-8; 3 fiscal equalization offset payment paiement de péréquation compensatoire R.S., c. F-8; 4(11)

fiscal period

exercice Income Tax Act 248(1) "fiscal period" (of a corporation) exercice financier R.S., c. C-43; 2(1) "reporting period" (of a railway company) exercice R.S., c. R-3; 270(1) "fiscal period"

fiscal stabilization payment

(to provinces) paiement de stabilisation R.S., c. F-8; 5

fiscal year

as soon as possible after the termination of each fiscal year (submission of a report) aussitôt que possible après la fin de chaque exercice R.S., c. F-21; 10 consecutive fiscal yearsexercices consécutifs R.S., c. C-6; 20(4) controlled fiscal year (spending control)exercice déterminé R.S., c. S-15.4; 2 "controlled fiscal year" current fiscal year exercice en cours […]