fisherman

licensed commercial fisherman titulaire d’une licence de pêche commerciale R.S., c. F-14; 42(6) Canadian salt water fisherman pêcheur canadien en eau salée R.S., c. C-31; 15.1(1) "Canadian salt water fisherman"

first nation

première nation R.S., c. Y-2.6; 2 "first nation" first nation, tribal council, bandnation autochtone, conseil de bande, conseil tribal ou bande R.S., c. C-44.6; 79 "aboriginal community"

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"