Catégorie : Lexique juridique des lois fédérales

stated capital account L.R., c. I-11.8; 70(1)/ c. T-19.8; 69(1) compte capital déclaré distinctseparate stated capital account (for each class of shares) L.R., c. B-1.01; 66(1)/ c. C-44; 26(1)

cumulative offset account Loi de l’imp“t sur le revenu; 66.5(2)

convention pour la comptabilité publique accounting policy of government L.R., c. D-0.5; 9 conventions énoncées pour la comptabilité publique stated accounting policies of the government L.R., c. S-15.4; 8

avance comptable accountable advance (made to an election officer to defray his expenses) L.R., c. E-2; 202(1) avocat, notaire, comptable et expert-estimateurlawyer, notary, accountant and appraiser L.R., c. C- 41.01; 337(2)(a) avocat, vérificateur, comptable, ingénieur ou estimateur solicitor, auditor, accountant, engineer or appraiser L.R., c. C-44; 202(1) comptable devant le tribunal/être held accountable by the […]

feuille de comptage tally sheet (for counting the votes at an election) L.R., c. E-2; 160(1)(f) opérations de vote, comptage, recomptage des suffrages exprimés, annulation des bulletins, dépouillement des votes et rapport du scrutin casting, counting, recounting, disqualification and reporting of votes and making of returns L.R., c. C-24; 17(3)(i) procédure de comptage des suffragesprocedure […]

contrat de change au comptant, contrat de change à terme ou autre spot, future, forward or other foreign exchange agreement L.R., c. B-3; 65.1(8) "contrat financier admissible" (c) contrat de denrées ou de marchandises au comptant, à terme ou autre spot, future, forward or other commodity contract L.R., c. B-3; 65.1(8) "contrat financier admissible" (h)/ […]

délinquant qui ne comprend pas de façon satisfaisante offender who does not have an adequate understanding (of one of Canada’s official languages) L.R., c. C-44.6; 140(9)

compression de la marge bénéficiaire squeezing of the margin (of an unintegrated client) L.R., c. C-34; 78(a)

endanger/to (a claim) L.R., c. B-2; 23(c) avoir pour effet d’annuler ou de compromettrecause nullification or impairment/to (of a benefit) L.R., c. C-10.6; ann. 2011 1 compromettre gravement seriously threaten/to (the fulfilment of the obligations of government) L.R., c. E-4.5; préambule compromettre l’aptitude impair fitness/to (to represent the interests of employees) L.R., c. P-35; 40(1) […]

compromis ou arrangementcompromise or arrangement (between an association and its members) L.R., c. C-40; 125(1) différend non visé dans le compromisdispute not contemplated by the submission to arbitration L.R., c. C-34.6; ann. VII, 34(2)(a)(iii)