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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

[For tax] purposes, a drop shipment of goods occurs where a registrant makes a supply to an unregistered non-resident of either goods by way of sale in Canada or a commercial service in respect of goods, and then transfers physical possession of the goods in Canada either to another person on behalf of the non-resident or to the non-resident.  1, record 1, English, - drop%2Dshipment%20of%20goods

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

[...] aux fins de la [taxe], il y a livraison directe de produits lorsqu'un inscrit effectue au Canada, à un non-résident non inscrit, la fourniture par vente d'un produit ou d'un service commercial relatif au bien, puis transfère la possession matérielle du produit au Canada à une autre personne pour le compte ou au non-résident.  1, record 1, French, - livraison%20directe%20de%20produits

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

An unregistered ship, or a registered ship when disposed of to an unqualified person, may be transferred without a bill of sale or any special formality, but notice must be given at the ship's port of registry of a transfer of a registered ship to an unqualified person.  2, record 2, English, - unregistered%20ship

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Même si un navire non immatriculé est l'entière propriété de personnes qualifiées pour être propriétaires de navires canadiens, ce navire, sauf s'il est exempté de l'immatriculation [...] n'est pas reconnu au Canada [...] comme étant admis aux droits et privilèges accordés aux navires canadiens immatriculés au Canada.  2, record 2, French, - navire%20non%20immatricul%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

In general, recording statutes are classified as race statutes, notice statutes and race-notice statutes. Under a race statute, the first person to register his interest gains priority and notice is unimportant. Under a notice statute, notice is all-important and a subsequent taker obtains priority over an unregistered prior interest if, when his interest is acquired, he is without notice. He need not register so long as he is without notice when his interest is acquired. The race-notice statute requires the subsequent taker to be without notice(presumably when the interest is acquired) and to record his interest before the prior holder records. In general terms, the "Registry Act" in Ontario, and the Torrens system of registration are race-notice and race statutes, respectively, although judicial interpretation has blurred this basic distinction.(Anger and Honsberger, 2nd ed., 1985, p. 1594).  1, record 3, English, - notice%20statute

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

loi de priorité selon la connaissance : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 3, French, - loi%20de%20priorit%C3%A9%20selon%20la%20connaissance

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Prohibition of administration of unregistered pension plan. 6.(1) No person shall administer a pension plan unless a certificate of registration or an acknowledgment of application for registration of the pension plan has been issued by the Superintendent.  5, record 4, English, - non%2Dregistered%20pension%20plan

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Administration d’un régime non enregistré interdite. 6. (1) Nul ne doit administrer un régime de retraite sans que le surintendant n’ait délivré un certificat d’enregistrement ou un accusé de réception d’une demande d’enregistrement du régime de retraite.  3, record 4, French, - r%C3%A9gime%20de%20retraite%20non%20agr%C3%A9%C3%A9

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

No person shall subdivide and offer for sale, agree to sell or sell land by a description in accordance with an unregistered plan of subdivision...(S. O. 1983, c. 1, s. 51(1)  2, record 5, English, - offer%20for%20sale

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

offrir en vente : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  3, record 5, French, - offrir%20en%20vente

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Terms extracted from "Goods and Services Tax-Technical Paper", 1989.  1, record 6, English, - unregistered%20person

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Termes tirés de : "Taxe sur les produits et services - Document technique, 1989".  1, record 6, French, - non%2Dinscrit

Record 6,  Textual support,  Spanish