Archives: Lexicon

frais cumulatifs d’aménagement au Canada Income Tax Act 66.2(5) "cumulative Canadian development expense"

coin-operated device or currency exchange device (breaking into)appareil à sous ou distributeur automatique de monnaie Cr. C. 352

cultivar, clone, breeding line or hybrid (of a category of plant) cultivar, clone, lignée ou hybride R.S., c. P-14.6; 2(1) "plant variety"

frais cumulatifs d’exploration au Canada Income Tax Act 66.1(6) "cumulative Canadian exploration expense"

multiple currency practicespratiques de taux de change multiples R.S., c. B-7; Sch. I, VIII, 3

cultivated otherwise than under authority of and in accordance with a licence issued under the regulations/to be (opium poppy or marihuana)cultivé sans permis réglementaire ou en violation de celui-ci/être R.S., c. N-1; 6(3)

frais cumulatifs à l’égard de biens canadiens relatifs au pétrole et au gaz Income Tax Act 66.4(5) "cumulative Canadian oil and gas property expense"

approvisionnement en numéraire R.S., c. C-3; 39.15(2.3)(c)(v)

importation, exportation, cultivation, sale or possession (of a narcotic)importation, exportation, culture, vente ou possession Cr. C. 462.1 "illicit drug use" improvement or cultivation (of land) amélioration ou culture R.S., c. I-5; 58(1)(a)

dividende cumulatif R.S., c. B-1.01; 62(2)/ c. C-41.01; 71(2)