In the Etruscan language, plosive consonants had no contrastive voicing, so the Greek 'Γ' (Gamma) was adopted into the Etruscan alphabet to represent /k/. Already in the Western Greek alphabet, Gamma first took a '' form in Early Etruscan, then '' in Classical Etruscan. In Latin it eventually took the 'c' form in Classical Latin. In the earliest Latin inscriptions, the letters 'c k q' were used to represent the sounds /k/ and /ɡ/ (which were not differentiated in writing). Of these, 'q' was used to represent /k/ or /ɡ/ before a rounded vowel, 'k' before 'a', and 'c' elsewhere. During the 3rd century BC, a modified character was introduced for /ɡ/, and 'c' itself was retained for /k/. The use of 'c' (and its variant 'g') replaced most usages of 'k' and 'q'. Hence, in the classical period and after, 'g' was treated as the equivalent of Greek gamma, and 'c' as the equivalent of kappa; this shows in the romanization of Greek words, as in 'ΚΑΔΜΟΣ', 'ΚΥΡΟΣ', and 'ΦΩΚΙΣ' came into Latin as 'cadmvs', 'cyrvs' and 'phocis', respectively.
Banks and federally chartered trust and loan companies are required to transfer to the Bank of Canada all unclaimed bank balances maintained in Canada in Canadian currency that have been inactive for a period of 10 years.