Examlex
Preferred stockholders have priority over common stockholders with respect to dividends, because dividends must be paid on preferred stock before they can be paid on common stock.However, preferred and common stockholders normally have equal priority with respect to liquidating proceeds in the event of bankruptcy.
Property Taxes
Taxes levied by local governments on real estate, based on the property's value, used to fund public services and infrastructure.
CRA
Canada Revenue Agency, the federal agency responsible for administering tax laws for the Government of Canada and for most provinces and territories.
Cancellation Option
A contract clause that allows a party to terminate the agreement under certain conditions before its natural end.
Lease Payment
Periodic payments made by a lessee to a lessor for the use of an asset.
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