Archives: Lexicon

qualified acceptance in express terms acceptation expressément restreinte R.S., c. B-4; 37(3)

vérificateur compétent R.S., c. A-17; 3(1) qualified independent auditor vérificateur indépendant qualifié R.S., c. C-13.4; 30

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"