Archives: Lexicon

délinquant étranger R.S., c. T-15; 2 "foreign offender"

frais d’exploration et d’aménagement à l’étranger Income Tax Act 66(15) "foreign exploration and development expenses"

pétrole étranger R.S., c. E-6; 56 "foreign petroleum"

(with reference to a ship)au long cours R.S., c. S-9; 2 "foreign- going"

foreign government or an agency thereofgouvernement étranger ou ses mandataires R.S., c. A-10.1; 6(7) "non-resident" (c)

revenu de source étrangère Income Tax Act 127.54(1) "foreign income"

institution étrangère R.S., c. C-41.01; 2 "foreign institution"/ c. I-11.8; 2(1) "foreign institution"/ c. T-19.8; 2 "foreign institution"

banque étrangère Income Tax Act 33.1(1) "foreign bank" non-bank affiliate of a foreign bank établissement affilié à une banque étrangère R.S., c. B-1.01; 507(1) "non-bank affiliate of a foreign bank"

revenu de placements à l’étranger Income Tax Act 129(4) "foreign investment income"

filiale de banque étrangère R.S., c. B-1.01; 2 "foreign bank subsidiary"