TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

OPINION [5 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2021-10-19

English

Subject field(s)
  • Phraseology
OBS

General meaning.

French

Domaine(s)
  • Phraséologie
OBS

Sens général.

Spanish

Campo(s) temático(s)
  • Fraseología
Save record 1

Record 2 2013-09-09

English

Subject field(s)
  • PAJLO
  • Law of Evidence
CONT

We use the word [opinion] as denoting a belief, inference, or conclusion without suggesting that it is well or ill-founded. (McCormick, p. 22)

French

Domaine(s)
  • PAJLO
  • Droit de la preuve
OBS

opinion : 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).

Spanish

Save record 2

Record 3 2013-02-15

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

An opinion expressed in the auditor's report on the fairness of the information presented.

OBS

The CICA [Canadian Institute of Chartered Accountants] wording no longer includes reference to generally accepted accounting principles. However, since subsection 132(2) of the Financial Administration Act requires inclusion of this reference, it is still used for those cases relating to Crown corporations governed by the Act.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Opinion exprimée par le vérificateur dans son rapport sur la fidélité de l'information présentée.

OBS

Le libellé de l'ICCA [Institut Canadien des Comptables Agréés] ne comprend plus la référence aux principes comptables généralement reconnus, mais comme le paragraphe 132(2) de la Loi sur la gestion de finances publiques exige cette référence, celle-ci est conservée dans le cas des sociétés d'État régies par cette loi.

OBS

opinion de l'auditeur : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «auditeur» comme équivalent de l’anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad pública
OBS

opinión del fiscalizador: este término se emplea en el campo de la contabilidad pública.

Save record 3

Record 4 2010-04-16

English

Subject field(s)
  • International Public Law
DEF

An opinion or recommendation offered as a guide to action, conduct, etc.

CONT

The [Int.] Court [of Justice] would semble not give an advisory opinion on a purely academic question, but so long as the advice sought may ultimately assist the international organisation concerned in discharging its functions, the questions are not to be deemed purely academic.

CONT

for "opinion" : "Opinions" are comments on certain questions which have no binding effect.

OBS

for "opinion" : In international arbitration cases, any use of the word opinion refers to the advisory opinions which judges of the Permanent Court of International Justice, and subsequently the International Court of Justice may deliver under certain circumstances.

French

Domaine(s)
  • Droit international public
DEF

Pour une juridiction internationale, opinion donnée sur un point de droit.

OBS

En règle générale, l'avis n'a pas d'effet obligatoire; toutefois certains avis de la Cour de justice des Communautés européennes et de la Cour européenne des droits de l'homme sont obligatoires. Les avis de la Cour internationale de justice sont facultatifs.

Spanish

Campo(s) temático(s)
  • Derecho internacional público
Save record 4

Record 5 2000-10-19

English

Subject field(s)
  • Legal System
  • Foreign Trade
  • Parliamentary Language
OBS

opinion: An evaluation or judgment based on special knowledge and given by an expert.

CONT

Legal advice includes a course of action recommended or suggested by the Legal Branch or any course of action which is based on a legal opinion. Legal advice is more than a mere legal opinion, which is often requested and given in the abstract.

OBS

The context was taken in a letter from Jennifer Mc Queen, Deputy Minister at Labour Canada.

French

Domaine(s)
  • Théorie du droit
  • Commerce extérieur
  • Vocabulaire parlementaire
OBS

avis : Opinion donnée à titre consultatif en réponse à une question.

Spanish

Campo(s) temático(s)
  • Régimen jurídico
  • Comercio exterior
  • Lenguaje parlamentario
Save record 5

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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