Archives: Lexicon

institution religieuse R.S., c. I-5; 115(c)organisme religieux Income Tax Act 143(4) "religious organization" charitable or religious organization organisme de charité ou organisme religieux Cr. C. 207(1)(b)

fraternal, benevolent or religious purposesfins de fraternité, de bienfaisance ou religieuses R.S., c. I-11.8; 571 "fraternal benefit society" furtherance of a religious or charitable purpose (object of a corporation) poursuite d’un but religieux ou d’une fin de charité R.S., c. C-43; 3(2)(d)

offices religieux Cr. C. 176(2)

facteur fiscal approprié Income Tax Act 95(1) "relevant tax factor"

objectivity, reliability and sound judgment (of panelists) objectivité, fiabilité et discernement R.S., c. C-10.6; Sch. 1807 1

in reliance (on information) sur le fondement R.S., c. I-11.8; 537(2)/ c. T-19.8; 492(2) issue an authorization in reliance on a declaration/todélivrer une autorisation sur la foi d’une déclaration R.S., c. O-7; 5.11(4)

réparation R.S., c. F-7; 2(1) "relief" (from the payment of customs duties) exonération R.S., c. C-54.01; 80(1) application for relief (from the payment of custom duties) demande d’exonération R.S., c. C-54.01; 81(2) apply for relief/to (to a judge) demander réparation R.S., c. P-16; 2 ask for relief/to (under an Act) demander un recours R.S., c. […]

duty and tax relief privilegesprivilèges d’exonération fiscale ou douanière R.S., c. F-29.4; 4(1)(a)

(from claims) libérer R.S., c. D-1; 22(1)(from liability) libérer R.S., c. C-44; 122(3)/ c. I-5; 52.4 grant an exemption or relieve a restriction/to (proposed regulation) accorder une dispense ou supprimer une restriction R.S., c. C-44; 261(3)(a) relieve a person of the obligation to comply with/to (a law)avoir pour effet de porter atteinte à l’obligation d’observer […]

(of a service) utilisation exonérée R.S., c. E-15; 21.16(1)