Translation of "spruce " (English → French) :

black spruce | Eastern Canadian spruce | swamp spruce

common spruce | European spruce | Norway spruce

Sitka spruce | tideland spruce | silver spruce

Spruce forest area [ Spruce stand area ]

spruce spinning mite | conifer spinning mite | spruce mite

Spruce pollen

Engelmann spruce | Engelmann's spruce | mountain spruce | white spruce | silver spruce

Eastern Canadian spruce | single spruce | white spruce

kiln-dried eastern spruce-pine-fir [ KD eastern spruce-pine-fir ]

Maxwell Norway spruce [ Maxwell's spruce ]

(b) the aggregate of the income tax that would be payable under Part I of the Act by Spruce Falls for the year and the interest and penalties in respect thereof that would be payable by it under the Act for the year, if subsections 13(4) and (4.1) and section 44 of the Act were to apply to the assignment by Spruce Falls of the Water Power Lease Agreement to Ontario Hydro and the acquisition by Spruce Falls of the Power Rights Agreement as if the Water Power Lease Agreement were a former business property and the Power Rights Agreement were depreciable property acquired as a replacement for that former business property, as those terms ar ...[+++]e defined for the purposes of the Act, and as if Spruce Falls had elected under subsection 13(4) of the Act as and when required for that subsection to apply with respect to the disposition of the Water Power Lease Agreement and the acquisition of the Power Rights Agreement.

Beginning at the Southeast corner of the breakwater situated on the West side of the outlet of the Upper Salmon (Alma) River; thence in a Northwesterly direction following the Easterly side of said breakwater and the Westerly shore at low tide of the said river for approximately three miles upstream to a point opposite the outlet of Lake Brook, a tributary of aforesaid river flowing from the East; thence across said river to the point of intersection between the East bank or shore of said Upper Salmon (Alma) River and the Northwest bank or shore of said Lake Brook; thence in a Northeasterly direction following the various courses of said bank or shore of said brook upstream to a point where the same intersects the East limit of the Highw ...[+++]ay Road leading from Alma and Hebron vicinity to the Old Shepody Road; thence in a Northerly direction following said limit of said Highway Road to its intersection with the Northern limit of the aforementioned Old Shepody Road; thence in a Westerly direction following said limit of said Old Shepody Road (a portion of which is now Highway Number Fourteen) to its intersection with the West limit of Lot Number Four, granted to Isaiah Wallace; thence in a Southerly direction along said limit of said lot and the Southern prolongation of same South four degrees and fifty-seven minutes West by the Magnet of the year 1947, a distance of eighty-three chains and ninety-nine links to a Beech post standing in the South limit of Lot Number Sixty-eight, granted to W.A. McManus; thence South eighty-six degrees and forty-eight minutes East along the said limit of said lot, a distance of twenty-seven chains and eighty-six links to a Spruce post standing in the West limit of Lot Letter V, granted to J. Vernon; thence along said limit of said lot South four degrees and forty-four minutes West, a distance of twelve chains and forty-two links to another Spruce post standing in the Southwest angle of said lot; thence along the South limit of sai ...

(i) subsections 13(4) and 44(1) of the Act are treated by Spruce Falls as applying in respect of the assignment by Spruce Falls of the Water Power Lease Agreement to Ontario Hydro and the acquisition by Spruce Falls of the Power Rights Agreement as if the Water Power Lease Agreement were a former business property and the Power Rights Agreement were depreciable property acquired as a replacement for that former business property, as those terms are defined for the purposes of the Act, and as if Spruce Falls had elected under subsection 13(4) of the Act as and when required for that subsection to apply with respect to the disposition of t ...[+++]he Water Power Lease Agreement and the acquisition of the Power Rights Agreement, and

(a) in calculating the profit or loss (other than on account of capital) of Spruce Falls in respect of each of the 1989 and subsequent taxation years, no deduction in respect of the cost of the Power Rights Agreement to Spruce Falls resulting from the lease assignment is claimed by Spruce Falls;