A value-added tax (VAT) is a tax that applies on consumer expenditure and is charged on the supply of goods and services within a country by a registered person where such supplies are not exempt or subject to a zero-rate of tax. VAT is also charged on imports. Canada's GST, which is a form of VAT, applies at each stage of the production/distribution chain. To ensure that tax applies only once to the final consideration paid for a consumer expenditure, registered businesses are entitled to credits for tax paid on inputs into making taxable supplies.

A mortgage set to the lenders standard rate, it is influenced by economic conditions so will fluctuate with over the course of the mortgage. Generally, the payments remain the same, despite interest rate changes. Also known as a variable-rate mortgage.

Stockholders’ rights to vote in the affairs of the company. Most common shares have one vote per share. The aim of a dual-class system of stock is to give a controlling shareholder increased access to capital without losing the decision-making control of the company. Another way this is achieved is through subordinate voting shares. In such a structure, a share may hold one vote, but other shares have more votes per share.