Archives : Lexique

guarantor (of the endorsement of a security) L.R., c. C-41.01; 125(4) guarantor (of the owner of a Convention ship) L.R., c. S-9; 697 guarantor (of the signature of an endorser) L.R., c. B-1.01; 118(4)/ c. I-11.8; 122(4)/ c. T-19.8; 121(4) garant, même éventuel warrantor or prospective warrantor L.R., c. N-11; 99(b) se porter garant de […]

security (for payment of the tax) L.R., c. E-15; 21.15(1) security (for the payment of a fine) L.R., c. F-28; 6(2) security (for the payment of taxes, interest and penalties) L.R., c. P-12; 14(9) security (in a form and amount satisfactory to the Minister) L.R., c. F-14; 71(2) security (interest in land) L.R., c. E-21; […]

indemnify/to (a person against any claim) L.R., c. S-8.3; 18 warrant/to (the lawful use of the trade-mark) L.R., c. T-13; 8 guarantee/to (a signature) L.R., c. B-1.01; 118(3) secure/to (debentures) L.R., c. C-40; 90(1)(e) secure/to (payment of the sale price) L.R., c. G-5.7; 34(1)(d) acheter une obligation garantie purchase a secured obligation/to (approved lender) L.R., […]

custody (of things seized) L.R., c. C-15.3; 80(1)/ c. T-11.7; 16(2) control (of property) L.R., c. B-1.01; 565(2) abandonner la garde surrender the custody or control/to (of an asset) L.R., c. S-27; 5 amené sous la garde d’un huissier-exécutant/être produced in the protective custody of a sheriff/to be (imprisoned bankrupt) L.R., c. B-3; 160 archives […]

taxable capital gain Loi de l’imp“t sur le revenu; 248(1) "gain en capital imposable"

taxable net gain Loi de l’imp“t sur le revenu; 248(1) "gain net imposable"

eligible taxable capital gains Loi de l’imp“t sur le revenu; 108(1) "gains en capital imposables admissibles"

taxed capital gains Loi de l’imp“t sur le revenu; 130(3)(b)

qualifying taxed capital gains Loi de l’imp“t sur le revenu; 130.1(9) "gains en capital imposés admissibles"

dans le dessein de réaliser un gain ou profitwith intent to make gain or profit (gaming in stocks) C. cr.; 383(1) gain en efficience gain in efficiency L.R., c. C-34; 86(1)(a) gains maximums earnings limit (in relation to a pension plan) L.R., c. M-5; 2(1) "gains maximums" gains pour un travail effectué à son compte […]