Archives: Lexicon

institution financière canadienne admissible R.S., c. B-1.01; 374(1)

perte admissible sur immeuble Income Tax Act 108(1) "eligible real property loss"

civil emergency plan plan d’intervention civil R.S., c. E-4.6; 2 "civil emergency plan" shipboard oil pollution emergency plan plan d’urgence de bord contre la pollution par les hydrocarbures R.S., c. S-9; 660.3(1)

montant en immobilisations admissible Income Tax Act 248(1) "eligible capital amount"

société admissible exploitant une petite entreprise Income Tax Act 15.1(3) "eligible small business corporation"

dépense en capital admissible Income Tax Act 14(5) "eligible capital expenditure"

gains en capital imposables admissibles Income Tax Act 108(1) "eligible taxable capital gains"

immobilisation admissible Income Tax Act 54 "eligible capital property"

contribuable admissible Income Tax Act 127(9) "eligible taxpayer"

enfant admissible Income Tax Act 63(3) "eligible child"