Examlex
Computer criminals that create and spread viruses are punished under this law.
Fair Market Value
The price that property would sell for on the open market, considering both the seller and buyer are acting knowledgeably and without undue pressure.
End Of Lease Term
The conclusion of a leasing agreement, at which point the lessee must return the asset or possibly extend the lease.
CRA
The Canada Revenue Agency, which is responsible for the administration of tax laws for the Canadian government as well as various social and economic benefit and incentive programs delivered through the tax system.
Operating Lease
A lease agreement allowing the use of an asset without ownership, typically with shorter terms, where the lessor retains the risks and benefits of ownership.
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