Archives: Lexicon

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

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

proche admissible Income Tax Act 122.5(1) "qualified relation"

titre admissible Income Tax Act 260(1) "qualified security"

action admissible de petite entreprise Income Tax Act 108(1) "qualified small business corporation share"

placement admissible Income Tax Act 146(1) "qualified investment"

évaluateur foncier compétent R.S., c. R-4; 14

médecin qualifié R.S., c. L-2; 166 "qualified medical practitioner"/ Cr. C. 254(1) "qualified medical practitioner" médecin R.S., c. P-6; 90(2)

(of a department or agency of the Government of Canada) fonctionnaire compétent R.S., c. C-11; 25(1)

propriétaire admissible R.S., c. N-11; 57(1)(a)(i)