TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A bank that offers a complete range of financial services to its clients.  5, record 1, English, - full%2Dservice%20bank

Record number: 1, Textual support number: 1 OBS

A combined commercial and investment bank.  6, record 1, English, - full%2Dservice%20bank

Record number: 1, Textual support number: 1 CONT

Services typically found in full service banks include consumer credit, mortgage financing, commercial lending, trust services, and corporate agency services, such as funds transfer and securities registration.  7, record 1, English, - full%2Dservice%20bank

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Établissement de crédit qui offre tous les services bancaires à l'ensemble de sa clientèle.  3, record 1, French, - banque%20universelle

Record number: 1, Textual support number: 1 OBS

banque universelle : terme dont l'usage a été rendu obligatoire par l'arrêté ministériel du 30 septembre 1991 relatif à la terminologie économique et financière (France).  4, record 1, French, - banque%20universelle

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Unión de banca comercial de depósito con la banca de inversión y otras instituciones financieras de servicios integrales con el propósito de ofrecer en un sólo sitio todos los servicios al cliente.  2, record 1, Spanish, - instituci%C3%B3n%20de%20banca%20m%C3%BAltiple

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Eligible Clean Ammonia Production Equipment.... Amounts of Clean Hydrogen ITC [Investment Tax Credit] claimed in respect of ammonia production equipment would be subject to full recovery if the hydrogen production project supplying the hydrogen used for ammonia production...  1, record 2, English, - hydrogen%20production%20project

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Équipement de production d'ammoniac propre admissible. [...] Les montants du CII [crédit d'impôt à l'investissement] pour l'hydrogène propre demandés relativement à l'équipement de production d'ammoniac seraient assujettis à un recouvrement complet si le projet de production d’hydrogène qui fournit l'hydrogène utilisé pour la production d'ammoniac [...]  1, record 2, French, - projet%20de%20production%20d%27hydrog%C3%A8ne

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

... "ordinary income" generally means income that is subject to income tax at the recipient's full tax rate and does not benefit from any exemption, exclusion, deduction, credit or comparable tax relief.  2, record 3, English, - ordinary%20income

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

[…] le «revenu ordinaire» s'entend généralement du revenu assujetti à l'impôt au taux d'imposition complet du bénéficiaire et qui ne bénéficie pas d'une exonération, d'une exclusion, d'une déduction, d'un crédit ou de tout autre allègement fiscal comparable.  2, record 3, French, - revenu%20ordinaire

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Renta de una persona física o jurídica no procedente de plusvalías o ganancias de capital. Incluye, por tanto, los rendimientos de trabajo personal, rentas de capital mobiliario e inmobiliario, actividades profesionales, empresariales y artísticas, etc.  1, record 3, Spanish, - renta%20ordinaria

Record number: 3, Textual support number: 1 OBS

renta ordinaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 3, Spanish, - renta%20ordinaria

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

College or university course in a particular subject, requiring classes to meet on a regular schedule but having only half as many class meetings as a full course and carrying only half the credit of such course.  3, record 4, English, - half%20course

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

(Ontario) Les cours complets se donnent d'ordinaire de septembre à avril alors que les demi-cours se donnent de septembre à décembre ou de janvier à avril.  2, record 4, French, - demi%2Dcours

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Control of the banking and monetary system by a government in the pursuit of stability in the value of the currency, to avoid an adverse balance of payments, to attain full employment or other objectives. The immediate objective is control over the supply of money and credit... Monetary policy may be applied through... the structure of interest rates...  2, record 5, English, - monetary%20policy

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Politique économique se traduisant par un ensemble de mesures prises par les autorités monétaires d'un pays (banque centrale, Trésor public) dans le but d'atténuer les fluctuations économiques en modifiant la quantité de monnaie en circulation et les taux d'intérêt.  2, record 5, French, - politique%20mon%C3%A9taire

Record number: 5, Textual support number: 1 CONT

[...] cette politique a, en principe, comme but essentiel des objectifs monétaires (en premier lieu la réduction des tensions inflationnistes), mais également des objectifs non strictement monétaires -- redressement d'une balance commerciale, «redéploiement» de l'industrie [...], défense de la monnaie sur les marchés des changes. [...] La politique des taux d'intérêt est une des armes de la politique monétaire.  3, record 5, French, - politique%20mon%C3%A9taire

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Control deliberado de la oferta monetaria y/o las tasas de interés por el banco central para tratar de provocar un cambio en el empleo o la inflación. Por medio del control de las tasas de interés, es posible que la política monetaria genere cambios en la cuenta de capital de la balanza de pagos de un país ...  2, record 5, Spanish, - pol%C3%ADtica%20monetaria

Record number: 5, Textual support number: 1 CONT

La política monetaria y la política fiscal constituyen una importante fuente de riesgo en los mercados de valores ...  3, record 5, Spanish, - pol%C3%ADtica%20monetaria

Record number: 5, Textual support number: 1 PHR

política monetaria estricta  3, record 5, Spanish, - pol%C3%ADtica%20monetaria

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The clause of the U.S. Constitution (Art. IV, Sec. 1) which provides that the various states must recognize legislative acts, public records, and judicial decisions of the other states within the United States.  2, record 6, English, - full%20faith%20and%20credit%20clause

Record number: 6, Textual support number: 1 OBS

Full faith and credit :"Faith"(from Old French from Latin) and "credit"(French from Latin) are ancient synonyms for belief, credence, joined together in duplication at least as early as the fifteenth century in the phrase "... to give feith and credence... "and in the sixteenth century "... to give credit and perfait faith... "The present version, "full faith and credit", appeared in the Articles of Confederation, and though in two drafts of the United States Constitution the shortened "full faith" was suggested, the older and longer phrase was written into the final report.  3, record 6, English, - full%20faith%20and%20credit%20clause

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Disposition de la Constitution des États-Unis (Art. IV, 1) qui stipule que les différents états doivent reconnaître les actes législatifs, les états civils et les décisions judiciaires des autres états au sein des États-Unis.  3, record 6, French, - clause%20de%20reconnaissance%20totale

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Alberta Treasury Branches, also known as ATB Financial, is a full service financial institution and crown corporation owned by the Government of Alberta and based in Edmonton, Alberta. With assets of C$17. 6 billion, ATB is the largest Albertan-based financial institution. ATB is not a chartered bank, and unlike other banks operating in Canada, ATB is regulated entirely by the Government of Alberta, under the authority of the Alberta Treasury Branches Act, Chapter A-37. 9, 1997, and Treasury Branches Regulation 187/97. ATB was created by the first Social Credit ministry under William Aberhart in 1938, after earlier attempts to place Alberta's banks under the provincial government's control were thwarted by the federal government. The first Alberta Treasury Board was opened in Rocky Mountain House on September 29 of that year. ATB is the most significant surviving remmant of social credit economic policies in Alberta.  1, record 7, English, - Alberta%20Treasury%20Branches

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

The tuition tax credit gives post-secondary students a tax credit(15. 5 per cent for 2007) for their full tuition costs.  2, record 8, English, - tuition%20tax%20credit

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le crédit d'impôt pour frais de scolarité (au taux de 15,5 % en 2007) s'applique au montant total des frais de scolarité des étudiants de niveau postsecondaire.  1, record 8, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20frais%20de%20scolarit%C3%A9

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Taxable(including zero-rated) sales by all sectors are eligible for full rebate of tax paid on associated inputs through the input tax credit mechanism.  1, record 9, English, - goods%20and%20services%20tax%20rebate

Record number: 9, Textual support number: 1 OBS

Certain sectors are also eligible for rebates of a portion of the GST paid on inputs into exempt sales.  1, record 9, English, - goods%20and%20services%20tax%20rebate

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Les ventes taxables (y compris les ventes détaxées) effectuées par tous les secteurs de l'économie donnent droit à un remboursement total de la taxe payée sur les intrants correspondants grâce au mécanisme de crédit de taxe sur intrants.  1, record 9, French, - remboursement%20de%20taxe%20sur%20les%20produits%20et%20services

Record number: 9, Textual support number: 1 OBS

Certains secteurs ont également droit à un remboursement d'une partie de la TPS payée sur les achats qui entrent dans la vente de biens ou de services exonérés.  1, record 9, French, - remboursement%20de%20taxe%20sur%20les%20produits%20et%20services

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The existence of negative information in a credit report can be but need not be sufficient grounds to deny enhanced reliability status.  3, record 10, English, - negative%20credit%20information

Record number: 10, Textual support number: 2 CONT

Negative credit information can affect your report for many years and payment in full does not necessarily remove a particular entry.  4, record 10, English, - negative%20credit%20information

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

La présence de renseignements défavorables dans un rapport de crédit peut constituer, mais ne constitue pas nécessairement une raison suffisante pour refuser la cote de fiabilité approfondie.  4, record 10, French, - renseignement%20d%C3%A9favorable%20sur%20le%20cr%C3%A9dit

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

The National Credit Union Administration(NCUA) is the federal agency that charters and supervises federal credit unions and insures savings in federal and most state-chartered credit unions across the country through the National Credit Union Share Insurance Fund(NCUSIF), a federal fund backed by the full faith and credit of the United States government.  1, record 11, English, - National%20Credit%20Union%20Administration

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 OBS

Entidades de ahorro y préstamo en Estados Unidos.  2, record 11, Spanish, - Administraci%C3%B3n%20Nacional%20de%20Uniones%20de%20Cr%C3%A9dito

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

If your tutorial is to be accessible from outside your department, then what kind of support are you going to give to people who work through it? You can invite their feedback via e-mail, offer to answer questions related to the material, or, once a common European credit assignment system is in place, convert the tutorial to a full blown course for credit.  1, record 12, English, - credit%20assignment%20system

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Le cours Élaboration d'un portfolio pour la reconnaissance des acquis (RA) est conçu et structuré de manière à donner une introduction positive à la formation de niveau collégial aux apprenants dans le domaine de l'industrie sidérurgique. Le cours fournit un cadre au système de reconnaissance des acquis et offre aux apprenants l'occasion d'identifier, de documenter et de vérifier leurs acquis dans un portfolio.  2, record 12, French, - syst%C3%A8me%20de%20reconnaissance%20des%20acquis

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

U. S. Treasury bonds(U. S. T-bonds) are very long-term bonds... Because the full faith and credit of the federal government "backs" them, they are considered the safest of investments.  2, record 13, English, - U%2ES%2E%20Treasury%20bond

Record number: 13, Textual support number: 2 CONT

U.S. Treasury Bonds are exempt from state and local taxes. These securities have the longest maturity of any bond issued by the U.S. Treasury, from 10 to 30 years ... Denominations range from $1000 to $1 million. U.S. Treasury Bonds pay interest every 6 months at a fixed coupon rate. These bonds are not callable, but some older U.S. Treasury Bonds available on the secondary market are callable within five years of the maturity date.  3, record 13, English, - U%2ES%2E%20Treasury%20bond

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Titre d'État à long terme émis aux États-Unis. Cette obligation est entièrement garantie par l'État avec des échéances comprises entre dix et trente ans. Les intérêts fixes sont payés semestriellement, le capital nominal (équivalent à des coupures de 1.000 dollars) étant remboursé à l'échéance.  3, record 13, French, - obligation%20du%20Tr%C3%A9sor%20am%C3%A9ricain

Record number: 13, Textual support number: 1 CONT

Obligation d'état aux États-Unis, négociée en Bourse.  4, record 13, French, - obligation%20du%20Tr%C3%A9sor%20am%C3%A9ricain

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Dual pricing refers to a situation where the buying centre is charged with the market price(or synthetic market price) and the selling centre is given credit for either standard, variable, or full cost plus a standard mark-up. The corporation absorbs the difference in its overheads. This approach encourages goal congruence and autonomy.  2, record 14, English, - dual%20pricing

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Fire apparatus is tested regularly to ensure that it will perform properly under emergency conditions. An organized system of apparatus testing and regular maintenance is the best assurance that apparatus will perform within its design limitations. The insurance industry requires that apparatus be tested in order to receive full grading schedule credit.  2, record 15, English, - full%20credit

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Le tableau de classement [est] utilisé par les ingénieurs d'un syndicat de sociétés d'assurance pour classer les collectivités locales suivant l'importance des moyens de défense dont elles disposent en cas de sinistre : ressources en eau, corps de pompiers, avertisseurs d'incendie, etc. L'absence ou l'insuffisance de ces différents moyens de protection se traduit par l'enlèvement de points pour manquement.  1, record 15, French, - nombre%20maximum%20de%20points

Record number: 15, Textual support number: 2 CONT

Nombre maximum de points de crédit pour l'établissement des classements d'assurance.  2, record 15, French, - nombre%20maximum%20de%20points

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

Manitobans receiving Social Allowances for the full calendar year are subsequently ineligible for the Cost of Living Tax Credit and those receiving Social Allowances for part of the year have their claims reduced proportionately.  3, record 16, English, - reduce%20proportionately

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Les Manitobains qui reçoivent de l'aide sociale pendant toute l'année civile ne peuvent demander le Crédit pour le coût de la vie et ceux qui la reçoivent pendant une partie de l'année seulement voient leur demande de crédit réduite proportionnellement.  1, record 16, French, - r%C3%A9duire%20proportionnellement

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

A bond that is an obligation of a county, city, town, village, tax district, or other civil division....  2, record 17, English, - municipal%20bond

Record number: 17, Textual support number: 1 OBS

The fundamental difference between municipal bonds and corporation bonds is that whereas the latter are paid out of earnings, municipal bonds of the general "full faith and credit" type are paid off through taxes levied on taxpayers in the jurisdiction.  2, record 17, English, - municipal%20bond

Record number: 17, Textual support number: 2 OBS

municipal bond: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 17, English, - municipal%20bond

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Obligation émise par un comté, une ville, un village ou autre subdivision territoriale et qui offre des avantages fiscaux à ses détenteurs.  3, record 17, French, - obligation%20municipale

Record number: 17, Textual support number: 1 OBS

obligation municipale : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  4, record 17, French, - obligation%20municipale

Record 17,  Textual support,  Spanish

Record number: 17, Textual support number: 1 DEF

Bono u obligación emitida por un municipio. Tienen también su clasificación de riesgo ya que no todos los municipios tienen la misma solvencia.  1, record 17, Spanish, - obligaci%C3%B3n%20municipal

Record number: 17, Textual support number: 1 OBS

obligación municipal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 17, Spanish, - obligaci%C3%B3n%20municipal

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

A debenture providing a fixed charge on specified company assets. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 18, English, - secured%20debenture

Record number: 18, Textual support number: 1 CONT

In liquidation, a debenture ranks behind current liabilities, if so specified, and/or first and general mortgage bonds. In effect, the security is the general credit of the issuer. Sometimes, they are partly secured by certain assets which are not sufficient to provide a full mortgage(such as the assets of a subsidiary or a regional operation). In such cases they are known as secured debentures.  1, record 18, English, - secured%20debenture

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

En cas de liquidation, les débentures prennent rang après le passif à court terme s'il y a une stipulation à cet effet et après les obligations première hypothèque et les obligations hypothèque générale. En fait, la garantie repose sur la cote de solvabilité de la compagnie émettrice. Quelquefois, ces titres sont partiellement garantis par certains biens dont la valeur n'est pas suffisante pour garantir la totalité de l'emprunt (tels que les biens d'une filiale ou d'une exploitation régionale). En de pareils cas, ces titres sont désignés par l'appellation «débentures garanties».  1, record 18, French, - d%C3%A9benture%20garantie

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

Long-term borrowings, usually by a municipality, that are backed by the full faith, credit, and taxing powers of the issuing locality rather than income generated by a specific project.  1, record 19, English, - general%20obligation

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

Selling phoney bank letters of credit at discount prices by telling victim-investors that they will be offered a $10-million guaranteed bank note for $8 million. Since many are small-time investors, they are told their stake, even a few hundred dollars, will be pooled with that of others. They are told the paper can be cashed at full value at the bank, usually offshore, at a specified later date, or traded like a stock or bond to other investors. Then they are made to sign a confidentiality agreement.  1, record 20, English, - prime%20bank%20instrument%20fraud

Record number: 20, Textual support number: 1 CONT

The PBI scams are believed to be masterminded by offshore criminals using questionable or non-existent foreign banks.  1, record 20, English, - prime%20bank%20instrument%20fraud

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Voir effet de premier ordre.  1, record 20, French, - fraude%20de%20titres%20de%20premier%20ordre

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

A first loss facility would be considered significant if it meets the following conditions :-there is a documented and reliable credit history of at least a full business cycle for the specific type of assets in each underlying pool;-the financial institution's credit process properly assesses the credit and other risks in accordance with its standard credit policy for arm's-length counterparties; and-the facility adequately covers the expected losses in any foreseeable situation. [Office of the Superintendent of Financial Institutions].  1, record 21, English, - documented%20credit%20history

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Une protection de premier niveau sera considérée comme importante si elle répond aux conditions suivantes : - il existe un dossier de crédit étayé et fiable couvrant au moins un cycle économique complet pour le type particulier d'actifs du bloc sous-jacent; - l'institution financière évalue convenablement les risques de crédit et autres, conformément à sa politique normale de crédit à des contreparties indépendantes; - la protection couvre les pertes attendues dans toute situation prévisible [Bureau du surintendant des institutions financières].  1, record 21, French, - dossier%20de%20cr%C3%A9dit%20%C3%A9tay%C3%A9

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

A first loss facility would be considered significant if it meets the following conditions :-there is a documented and reliable credit history of at least a full business cycle for the specific type of assets in each underlying pool;-the financial institution's credit process properly assesses the credit and other risks in accordance with its standard credit policy for arm's-length counterparties; and-the facility adequately covers the expected losses in any foreseeable situation. [Office of the Superintendent of Financial Institutions].  1, record 22, English, - standard%20credit%20policy

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Une protection de premier niveau sera considérée comme importante si elle répond aux conditions suivantes : - il existe un dossier de crédit étayé et fiable couvrant au moins un cycle économique complet pour le type particulier d'actifs du bloc sous-jacent; - l'institution financière évalue convenablement les risques de crédit et autres, conformément à sa politique normale de crédit à des contreparties indépendantes; - la protection couvre les pertes attendues dans toute situation prévisible. [Bureau du surintendant des institutions financières].  1, record 22, French, - politique%20normale%20de%20cr%C3%A9dit

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Securities issued by an agency of the Government of Canada provided that the same carry the full faith and credit of the Government of Canada  1, record 23, English, - full%20faith%20and%20credit

Record number: 23, Textual support number: 2 OBS

"Full faith and credit", sometimes only "faith and credit", is... used without the sense of doubling. In government bonds the two words are given distinctive meanings-"faith" in the sense of "faithfulness" plus "credit" in a money sense; so that a pledge of "full faith and credit" serves to distinguish general obligation from revenue bonds.  2, record 23, English, - full%20faith%20and%20credit

Record 23,  Textual support,  French

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

The budget also proposes to income-test the age credit under the personal income tax to focus assistance on seniors with low or modest incomes. About 75 per cent of seniors will continue to benefit from the full age credit.  1, record 24, English, - income%2Dtest%20the%20age%20credit

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Le budget propose également d'appliquer un critère de revenu au crédit en raison de l'âge de manière que ce dernier bénéficie aux personnes âgées dont le revenu est faible ou modeste.  1, record 24, French, - appliquer%20un%20crit%C3%A8re%20de%20revenu%20au%20cr%C3%A9dit%20en%20raison%20de%20l%27%C3%A2ge

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

For many families, the refundable child tax credit represents more than half of their federal child benefit, but fails to meet their immediate needs. The full amount of the credit is paid only after tax returns are assessed. This delay is difficult for many modest-income families : they must pay for their children's needs every month, but may have to wait more than a year to receive the full credit.  1, record 25, English, - full%20amount%20of%20a%20credit

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

Pour de nombreuses familles, le crédit d'impôt remboursable pour enfants représente plus de la moitié des prestations fédérales versées à l'égard des enfants, mais il ne répond pas à leurs besoins immédiats. La totalité du crédit est versée uniquement après que les déclarations d'impôt ont été vérifiées. Ce délai cause des difficultés à un grand nombre de familles à revenu modeste: celles-ci doivent en effet subvenir aux besoins de leurs enfants chaque mois, mais elles peuvent être obligées d'attendre plus d'un an avant de recevoir le plein montant du crédit.  1, record 25, French, - totalit%C3%A9%20du%20cr%C3%A9dit

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

... consortiums have been forced to handle negative financing transactions in some cases. If a full foreign tax credit is obtainable for tax that is only deemed to be paid, then it is possible to pass on some of that benefit to the borrower, even to lend at below the cost of funds.  2, record 26, English, - negative%20financing

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish