Spelling

[ReWords' clients generally follow the Canadian Oxford Dictionary, 2nd ed., with some exceptions. Words on this page reflect client preferences and ReWords' usage.]

3D, 3D-printing technology, 3D-printer user, 3D-printable object, 3D-printed object

accountholder

acquisition-of-control restrictions

balance sheet items

base erosion and profit shifting (BEPS) project

brand name (n.), brand-name (adj.)

copiable

data set

debt-forgiveness rules

debt-restructuring transactions

Driedger (on statutory interpretation)

foreign-currency gain

foreign exchange gain

income tax folio; Income Tax Folio S1-F1-C1, "Medical Expense Tax Credit" [date not included]

information circular — IC00-1R6 (no space after "IC")

liquefied natural gas (LNG)

loss restriction event

Panama papers

parol evidence

passing off (n.), passing-off (adj.)

principal-purpose test (BEPS)

principal-residence exemption

revenue procedure; Rev. proc. 96-53, 1996-2 CB 375

rights holder

risk-averse, risk aversion

round table (n., adj.)

signalled

tax-haven (adj.)

tax receivable agreement

taxfiler