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The "paired observation" of (14, 6) means
CICA
Canadian Institute of Chartered Accountants, an organization for accounting professionals in Canada. (Note: as of 2023, CICA has amalgamated into CPA Canada).
Financial Lease
A lease arrangement where the lessee pays for the use of an asset over a long period, essentially covering its full cost, similar to de facto ownership.
Tax Avoidance
A legal strategy used by individuals and businesses to minimize taxes owed by using deductions, credits, and exemptions within the law.
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