Archives: Lexicon

capital equipment or works outillage fixe ou biens de production R.S., c. D-1; 16(f)(i)

compte de dividendes en capital Income Tax Act 89(1) "capital dividend account"

assets, liabilities, capitalization, revenues and working expenditures (of a railway company) actif, passif, capitalisation, recettes et frais d’exploitation R.S., c. R-3; 344(1)

capital equipment or worksoutillage fixe ou biens de production R.S., c. D-1; 16(f)(i)

valeur capitalisée R.S., c. C-17; 7(1)(j)/ c. P-36; 10(4)

dépense d’investissement R.S., c. F-11; 102(2)(c)/ c. M-13.4; 44(2) capital expenditure program (of a local port corporation) programme de dépenses en immobilisations R.S., c. C-9; 57(2) proposed capital expenditure dépense en capital projetée R.S., c. C-21; 23(1)

hypodermic needle, syringe, capping machine or other apparatus aiguille pour injections hypodermiques, seringue, capsuleuse ou tout appareil R.S., c. N-1; 16(1)

gain en capital Income Tax Act 248(1) "capital gain"

make in a perverse or capricious manner/to (a finding of fact) tirer de façon abusive ou arbitraire R.S., c. F-7; 18.1(4)(d)/ c. S-15; 96.1(2)(d) vague, uncertain or capricious (terms of a will) vague, incertain ou capricieux R.S., c. I-5; 46(1)(e)

scientific and technological capabilities (of Canada) potentiel scientifique et technique R.S., c. N-20.8; 6(c) space capabilities, technology, facilities and systems (commercial exploitation)potentiel offert par l’espace, techniques et installations spatiales et systèmes spatiaux R.S., c. C-23.2; 5(2)(d)