TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A customs arrangement which makes it possible to transport goods sent from abroad through the territory of a State without paying customs duties.  2, record 1, English, - transit

Record number: 1, Textual support number: 1 CONT

This led Grotius to propose that the only charges which could be imposed on goods in transit were those relating to expenses, a proposition now embodied in Art. V of the General Agreement of Tariffs and Trade. Whenever transit rights have been granted, exemption from customs and guarantees against excessive charges have been features of the arrangement, and the Barcelona Convention on Freedom of Transit contains an elaborate formula expressive of this principle.  3, record 1, English, - transit

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Régime douanier qui permet de transporter sur le territoire d'un État, sans acquittement des droits de douane, des marchandises expédiées de l'étranger destinées à ressortir de l'État considéré.  2, record 1, French, - transit

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Régimen de aduanas que permite transportar a través del territorio de un Estado, sin pagar derechos arancelarios, mercancías expedidas en el extranjero y destinadas a salir nuevamente del Estado por el que transitan.  2, record 1, Spanish, - tr%C3%A1nsito

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Insurance is available to cover sales of general commodities and services normally made on short credit terms of up to 180 days, agricultural products sold on credit terms of up to three years, and goods and services made on medium-term credit of up to five years.  2, record 2, English, - medium%2Dterm%20credit

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

L'exportateur peut souscrire une assurance qui protégera ses ventes de produits et services généraux à crédit à court terme jusqu'à concurrence de 180 jours, ses ventes de produits agricoles pendant une période maximale de trois ans et ses ventes de biens et de services à crédit à moyen terme pendant au plus cinq ans.  2, record 2, French, - cr%C3%A9dit%20%C3%A0%20moyen%20terme

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A tax discounter who is a small supplier in accordance with section 148 of the Act(i. e., in general, whose annual taxable supplies do not exceed the $30, 000 or, in the case of a public service body, $50, 000 threshold) may voluntarily register for purposes of the GST/HST [goods and services tax/harmonized sales tax].  3, record 3, English, - tax%20discounter

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Personne qui achète à rabais et à l'avance le remboursement d'impôt d'un contribuable.  3, record 3, French, - escompteur%20d%27imp%C3%B4t

Record number: 3, Textual support number: 1 CONT

L'escompteur d'impôt qui est un petit fournisseur aux termes de l'article 148 (c.-à-d. dont la valeur des fournitures taxables annuelles ne dépasse pas 30 000$, ou 50 000$ s'il est un organisme de services publics) peut s'inscrire volontairement aux fins de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée].  4, record 3, French, - escompteur%20d%27imp%C3%B4t

Record number: 3, Textual support number: 2 CONT

Sauter l'examen du remboursement par les escompteurs.  5, record 3, French, - escompteur%20d%27imp%C3%B4t

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

When there is only one bidder for a government contract, commercial pricing is one possible pricing option, provided the goods or services in the contract are customarily used by and sold to the general public or other entities for non-government purposes and, as such, a supportable market price is available.  2, record 4, English, - commercial%20pricing

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

The CCoFTA came into force on August 15, 2011.... The general principles of the CCoFTA correspond to those of the other trade agreements : non-discrimination in the treatment of one Party's goods, services and suppliers by the other party; open competition; and, practices that are transparent and fair.  2, record 5, English, - Canada%2DColombia%20Free%20Trade%20Agreement

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

L'Accord de libre-échange Canada-Colombie (ALÉCCo) est entré en vigueur le 15 août 2011. [...] Les principes généraux de l'ALÉCCo correspondent à ceux des autres accords commerciaux : la non-discrimination dans le traitement des produits et des services et des fournisseurs d'une partie par l'autre partie, la transparence et le processus d'appel d'offres ouvert.  2, record 5, French, - Accord%20de%20libre%2D%C3%A9change%20Canada%2DColombie

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

The CHFTA came into force on October 1, 2014.... The general principles of the CHFTA correspond to those of the other trade agreements : non-discrimination in the treatment of one Party's goods, services and suppliers by the other party; open competition; and, practices that are transparent and fair.  2, record 6, English, - Canada%2DHonduras%20Free%20Trade%20Agreement

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

L'Accord de libre-échange Canada-Honduras (ALÉCH) est entré en vigueur le 1er octobre 2014. [...] Les principes généraux de l'ALÉCH correspondent à ceux des autres accords commerciaux : la non-discrimination dans le traitement des produits et des services et des fournisseurs d'une partie par l'autre partie, la transparence et le processus d'appel d'offres ouvert.  2, record 6, French, - Accord%20de%20libre%2D%C3%A9change%20Canada%2DHonduras

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

The CPaFTA came into force on April 1, 2013.... The general principles of the CPaFTA correspond to those of the other trade agreements : non-discrimination in the treatment of one Party's goods, services and suppliers by the other party; open competition; and, practices that are transparent and fair.  2, record 7, English, - Canada%2DPanama%20Free%20Trade%20Agreement

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

L'Accord de libre-échange Canada-Panama (ALÉCPa) est entré en vigueur le 1er avril 2013. [...] Les principes généraux de l'ALÉCPa correspondent à ceux des autres accords commerciaux : la non-discrimination dans le traitement des produits et des services et des fournisseurs d'une partie par l'autre partie, la transparence et le processus d'appel d'offres ouvert.  2, record 7, French, - Accord%20de%20libre%2D%C3%A9change%20Canada%2DPanama

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

The Transportation of Dangerous Goods General Policy Advisory Council provides Transport Canada with advice on all matters related to the transportation of dangerous goods.  2, record 8, English, - Transportation%20of%20Dangerous%20Goods%20General%20Policy%20Advisory%20Council

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Le Comité consultatif sur la politique générale relative au transport des marchandises dangereuses conseille Transports Canada sur toutes les questions relatives au transport des marchandises dangereuses.  2, record 8, French, - Comit%C3%A9%20consultatif%20sur%20la%20politique%20g%C3%A9n%C3%A9rale%20relative%20au%20transport%20des%20marchandises%20dangereuses

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

A written guarantee made by an insurance company to pay an insured’s proportion of a general average loss.  3, record 9, English, - general%20average%20guarantee

Record number: 9, Textual support number: 1 OBS

Such a guarantee is usually accepted by the general average adjuster in lieu of a cash deposit and is additional security to the bond signed by the owner of the goods subject to the general average loss.  3, record 9, English, - general%20average%20guarantee

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Managers in transportation operations plan, organize, direct, control and evaluate the operations of transportation companies such as railways, airlines, bus lines, municipal transit systems, shipping lines and trucking companies, under the direction of a general manager or other senior manager. Managers in transportation freight traffic plan, organize, direct, control and evaluate companies or departments responsible for the transportation and movement of goods, under the direction of a general manager or other senior manager. They are employed by transportation, freight forwarding and shipping companies and by transportation departments of companies in retail and manufacturing sectors and utilities.  1, record 10, English, - Managers%20in%20transportation

Record number: 10, Textual support number: 2 OBS

0731: classification system code in the National Occupational Classification.  2, record 10, English, - Managers%20in%20transportation

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Les directeurs des opérations du transport planifient, organisent, dirigent, contrôlent et évaluent, sous la direction d'un directeur général ou d'un autre cadre supérieur, les opérations d'entreprises ou de services de transport telles que des compagnies de chemin de fer ou d'aviation, des lignes d'autobus, des transports en commun, et des lignes maritimes et de camionnage. Les directeurs du transport de mouvement du fret planifient, organisent, dirigent, contrôlent et évaluent, sous la direction d'un directeur général ou d'un autre cadre supérieur, la circulation des marchandises. Ils travaillent dans des entreprises de transport et d'expédition de marchandises, des agences d'expédition et dans les sections d'expédition des commerces de détail et des secteurs de la fabrication et des utilités publiques.  1, record 10, French, - Directeurs%2Fdirectrices%20des%20transports

Record number: 10, Textual support number: 2 OBS

0731 : code du système de classification de la Classification nationale des professions.  2, record 10, French, - Directeurs%2Fdirectrices%20des%20transports

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

UNITISED CARGO CARRIERS. The conventional cargo ship is now being displaced... This is due to the almost standard practice of carrying all cargo in pallets, containers or conveyed in roll on/roll off(RO/RO) ferries. In the sea transportation of general cargo there are four major modes of unitised carriage of goods : 1) Container ships... 2) Roll-on/Roll-off(RO/RO) ;3) Pallet ships; 4) Barge Carriers...  1, record 11, English, - unitised%20cargo%20carrier

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Navires à unités de charge. Ces unités de charge peuvent être très diverses : des conteneurs mais aussi des plates-formes, des véhicules automobiles et des barges; les navires qui les transportent peuvent se répartir en navires porte-conteneurs cellulaires [...]; navires à manutention horizontale [...]; navires porte-barges [...]  1, record 11, French, - navire%20%C3%A0%20unit%C3%A9s%20de%20charge

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

The Dickson Store Museum is a 1930's style general store that sold groceries, hardware, dry goods, and included a post office.  2, record 12, English, - Dickson%20Store%20Museum%20Society

Record number: 12, Textual support number: 2 OBS

Title confirmed by organization.  4, record 12, English, - Dickson%20Store%20Museum%20Society

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

[...] in the case of collective goods, socially desirable investments in general have to be undertaken socially rather than privately, because the nature of these goods causes a divergence between the benefit captured by the entrepreneur(the private benefit) and the correct measure of total benefit which is usually called social benefit.  2, record 13, English, - private%20benefit

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

L'analyse avantages-coûts diffère de l'analyse financière des entreprises en ce qu'elle évalue les projets en vue de l'affectation efficace des ressources, et non du point de vue des profits et pertes. [...] Si les données comptables et les prix du marché constituent la principale source d'information de l'analyste, celui-ci doit souvent les modifier pour transposer les avantages et les coûts privés en avantages et coûts collectifs.  1, record 13, French, - avantage%20priv%C3%A9

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

... a trademark which makes the general public or the consumer of goods believe that the goods bearing that trademark are different from those of other persons.  1, record 14, English, - distinctive%20trademark

Record number: 14, Textual support number: 1 CONT

Generally, a distinctive mark is owned by the business that is the first to use it when marketing its product or service commercially.  2, record 14, English, - distinctive%20trademark

Record number: 14, Textual support number: 1 OBS

The general term "mark" is often used in texts as an elliptical variant of "trademark."  3, record 14, English, - distinctive%20trademark

Record number: 14, Textual support number: 2 OBS

... Trademarks that describe the ingredients, qualities, features, purpose or characteristics of a product or service. These marks are not inherently distinctive, and thus do not receive trademark protection unless they acquire distinctiveness through secondary meaning.  4, record 14, English, - distinctive%20trademark

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Under the general law of contract, said Lord Wilberforce, acceptance of a repudiatory breach does not bring about rescission ab initio’. It follows, therefore, that if an innocent party, the victim of a breach of contract that is sufficiently important, chooses to treat the contract as discharged, for example, where goods sold to a buyer are defective and the buyer rejects them, his conduct is not to be looked upon as involving rescission of the contract.  2, record 15, English, - rescission%20ab%20initio

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

anéantissement rétroactif : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, record 15, French, - an%C3%A9antissement%20r%C3%A9troactif

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

This state of the law sometimes causes dissatisfaction, particularly when it is alleged that "excessive" profits have been made out of government contracts; or, when, in times of scarcity, it is said that "excessive" prices are charged for goods or services or accommodation. But the courts are not well equipped to deal with the social and economic questions involved in determining whether a bargain is fair; and it seems that their refusal in general to judge the adequacy of consideration is correct.  2, record 16, English, - adequacy%20of%20consideration

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

adéquation de la contrepartie : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, record 16, French, - ad%C3%A9quation%20de%20la%20contrepartie

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

The classical mode of conversion consists in unauthorized transfer or disposal of the goods, whether by sale and delivery.... As a general rule, both transferor and transferee are joint wrongdoers, since the giving and taking are but different facets of the same unlawful disposition.  2, record 17, English, - joint%20wrongdoer

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

transgresseur conjoint; transgresseuse conjointe : termes normalisés par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, record 17, French, - transgresseur%20conjoint

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

The act itself that causes injury to the plaintiff’s person, property or rights which involves immediate force or violence.  2, record 18, English, - trespass

Record number: 18, Textual support number: 1 OBS

General sense. "All forcible, direct and immediate injury to the plaintiff's person, land or goods. "Dukelow and Nuse, Dictionary of Canadian Law, 2nd edition, pp. 1284-1285.  3, record 18, English, - trespass

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

En droit anglais moderne on peut employer «atteinte» tout court, en raison de l'évolution jurisprudentielle en Angleterre, ou lorsque le contexte est clair.  2, record 18, French, - atteinte%20directe

Record number: 18, Textual support number: 2 OBS

Pour la forme verbale, on peut dire «commettre une atteinte directe».  2, record 18, French, - atteinte%20directe

Record number: 18, Textual support number: 3 OBS

atteinte directe : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  3, record 18, French, - atteinte%20directe

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

... the costs associated with a company’s main operating activities and which are reported on its income statement.  3, record 19, English, - operating%20expenses

Record number: 19, Textual support number: 1 OBS

For example, a retailer's main operating activities are the buying and selling of merchandise or goods. Therefore, its operating expenses will include the cost of goods sold... selling, general and administrative expenses...  3, record 19, English, - operating%20expenses

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Ensemble des charges ou des coûts engagés dans le cadre des activités normales et courantes de l'entité, y compris le coût des marchandises ou des produits vendus.  1, record 19, French, - charges%20d%27exploitation

Record number: 19, Textual support number: 1 OBS

charges opérationnelles : Étant donné les conceptions divergentes existant d'un pays à l'autre au sujet du classement des éléments exceptionnels dans l'état des résultats (ou compte de résultat), pour éviter toute erreur d'interprétation, les «operating expenses» ont été désignées par l'expression «charges opérationnelles» dans la version française des normes comptables internationales.  1, record 19, French, - charges%20d%27exploitation

Record 19,  Textual support,  Spanish

Record number: 19, Textual support number: 1 DEF

Los gastos, aparte de los del financiamiento, de llevar a cabo las actividades de una empresa. Los gastos de venta, generales y administrativos no se incluyen usualmente como un gasto de operación, pero sí se incorporan como gastos separados en la contabilidad del ingreso.  4, record 19, Spanish, - gastos%20de%20operaci%C3%B3n

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

... there can be but one action for damages for a total breach of an entire contract to deliver goods, and the fact that they were to be delivered in installment from time to time does not change the general rule.  2, record 20, English, - breach%20of%20an%20entire%20contract

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

The CHRA [Canadian Human Rights Act] prohibits discrimination in the provision of goods, services, facilities or accommodation customarily available to the general public and prohibits the adverse differentiation between individuals.  1, record 21, English, - adverse%20differentiation

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

La LCDP [Loi canadienne sur les droits de la personne] interdit le refus de biens, de services, d'installations ou d'hébergement habituellement disponibles pour le grand public si ce refus est fondé sur un motif de distinction illicite qui a pour but de défavoriser une personne à l'occasion de leur fourniture.  1, record 21, French, - %20motif%20de%20distinction%20illicite

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

The Committee on Safeguards monitors, and reports annually to the Goods Council, on the general implementation of the agreement.  1, record 22, English, - Committee%20on%20Safeguards

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Le Comité des sauvegardes suit la mise en oeuvre générale de l'Accord et présente chaque année au Conseil du commerce des marchandises un rapport sur cette mise en œuvre.  1, record 22, French, - Comit%C3%A9%20des%20sauvegardes

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

General Conditions-Goods or Services(Low Dollar Value) : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 23, English, - General%20Conditions%20%2D%20Goods%20or%20Services%20%28Low%20Dollar%20Value%29

Record number: 23, Textual support number: 2 OBS

2029: general conditions title.  2, record 23, English, - General%20Conditions%20%2D%20Goods%20or%20Services%20%28Low%20Dollar%20Value%29

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Conditions générales - biens ou services (faible valeur) : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 23, French, - Conditions%20g%C3%A9n%C3%A9rales%20%2D%20biens%20ou%20services%20%28faible%20valeur%29

Record number: 23, Textual support number: 2 OBS

2029 : titre de conditions générales.  2, record 23, French, - Conditions%20g%C3%A9n%C3%A9rales%20%2D%20biens%20ou%20services%20%28faible%20valeur%29

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

General Conditions-Goods or Services(Medium Complexity) : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 24, English, - General%20Conditions%20%2D%20Goods%20or%20Services%20%28Medium%20Complexity%29

Record number: 24, Textual support number: 2 OBS

2010: general conditions title.  2, record 24, English, - General%20Conditions%20%2D%20Goods%20or%20Services%20%28Medium%20Complexity%29

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Conditions générales - biens ou services (complexité moyenne) : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 24, French, - Conditions%20g%C3%A9n%C3%A9rales%20%2D%20biens%20ou%20services%20%28complexit%C3%A9%20moyenne%29

Record number: 24, Textual support number: 2 OBS

2010 : titre de conditions générales.  2, record 24, French, - Conditions%20g%C3%A9n%C3%A9rales%20%2D%20biens%20ou%20services%20%28complexit%C3%A9%20moyenne%29

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

This phrase is a general denomination of personal property, as distinguished from real property. In the law of wills, the term "goods and chattels" will, unless restrained by the context, pass all the personal estate.(Black's, 5th ed., 1979, p. 624).  1, record 25, English, - goods%20and%20chattels

Record number: 25, Textual support number: 1 CONT

"Goods and chattels," at the time when these words were introduced into English law, were used to embrace all property not included in "lands, tenements and hereditaments" which are technically descriptive of realty. As such, the expression "goods and chattels" is used as equivalent to "personalty," but in the interpretation of dispositions and of statutes, this must not always be accepted. (Goodeve, 1937, pp. 8-9).  1, record 25, English, - goods%20and%20chattels

Record number: 25, Textual support number: 2 OBS

goods and chattels: term used in plural in this context.  2, record 25, English, - goods%20and%20chattels

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

L'expression «goods or chattels» est souvent utilisée dans les textes législatifs. L'équivalent normalisé (biens personnels) ne s'emploie que lorsque l'anglais «or» est conjonctif. Dans les autres cas, il faut employer les équivalents distincts de «goods» et de «chattels».  1, record 25, French, - biens%20personnels

Record number: 25, Textual support number: 2 OBS

biens personnels : 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 25, French, - biens%20personnels

Record number: 25, Textual support number: 3 OBS

biens personnels : terme utilisé au pluriel dans ce contexte.  2, record 25, French, - biens%20personnels

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

Department of Resources, Wildlife and Economic Development. The BIP is a procurement policy affecting Government of the Northwest Territories(GNWT) contracting activities. The GNWT extends an incentive(bid adjustment) to registered Northern Businesses so that they can provide goods and services to the GNWT and the general public at reasonable prices.  3, record 26, English, - Business%20Incentive%20Policy

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Ministère des ressources, de la faune et du développement économique. Politique sur l'approvisionnement du Gouvernement des Territoires du Nord-Ouest (GTNO) qui touche la passation des contrats. Le GTNO ajoute des mesures d'incitation (ajustement des soumissions ou primes à l'emploi) dans le but d'aider les entreprises du Nord enregistrées à fournir au GTNO et au grand public des biens et des services à des prix raisonnables.  1, record 26, French, - Politique%20d%27encouragement%20aux%20entreprises

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

The bailee has the right to possession, and the rights annexed to possession. He is therefore said to have a special or qualified property or ownership in the goods, as contrasted with the general property or ownership of the owner.(Osborn's, 6th ed., 1976, p. 272)  1, record 27, English, - special%20ownership

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

propriété spéciale : 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 27, French, - propri%C3%A9t%C3%A9%20sp%C3%A9ciale

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

"Property" also signifies a beneficial right in or to a thing. Sometimes the term is used as equivalent to ownership.... Property in this sense is divided into general and special or qualified. (Jowitt’s, 2nd ed., 1977, p. 1447)  1, record 28, English, - general%20ownership

Record number: 28, Textual support number: 1 CONT

The bailee has the right to possession, and the rights annexed to possession. He is therefore said to have a special or qualified property or ownership in the goods, as contrasted with the general property or ownership of the owner.(Osborn's, 6th ed., 1976, p. 272)  1, record 28, English, - general%20ownership

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

propriété générale : 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 28, French, - propri%C3%A9t%C3%A9%20g%C3%A9n%C3%A9rale

Record number: 28, Textual support number: 2 OBS

«General ownership» et «general property» s'opposent généralement à «special ownership» et «special property».  2, record 28, French, - propri%C3%A9t%C3%A9%20g%C3%A9n%C3%A9rale

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

A definition of "embezzlement" cannot be found in the common law because it was not a crime at common law.... It has been authoritatively said that "embezzlement, "when defined in a general way―without application to a particular class, such as clerks, servants or other employees―is said to be the fraudulent appropriation or conversion of the property or goods of another by one who has the rightful possession of them or who is entrusted with their possession at the time of the conversion.  2, record 29, English, - embezzlement

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Action, pour une personne, de distraire à son profit des biens confiés à sa garde, habituellement dans l'exercice d'une charge ou d'une fonction au sein d'une organisation.  2, record 29, French, - d%C3%A9tournement

Record number: 29, Textual support number: 1 OBS

Le sens du terme «détournement» peut comprendre le fait de ne pas restituer les biens à leur propriétaire légitime, de les dissiper ou d'en faire un usage non convenu.  3, record 29, French, - d%C3%A9tournement

Record number: 29, Textual support number: 2 OBS

Ne pas confondre «détournement» et «malversation». La malversation consiste plus généralement en une faute grave commise dans l'exercice d'une charge ou d'une fonction. Il peut s'agir ou non d'un détournement.  3, record 29, French, - d%C3%A9tournement

Record 29,  Textual support,  Spanish

Record number: 29, Textual support number: 1 DEF

Acción de tomar para sí o disponer indebidamente de valores y propiedades que se tienen en custodia por obligación.  3, record 29, Spanish, - malversaci%C3%B3n

Record number: 29, Textual support number: 1 CONT

El desfalco puede cometerse por medio de diversas manipulaciones; en ventas de mostrador, en cobranzas de cuentas a cargo de clientes, falsificando comprobantes de pago o disponiendo de mercancías del almacén, etcétera. No obstante que los auditores profesionales llevan a cabo investigaciones con las que pueden descubrir desfalcos, la detección de éstos es ya un objetivo importante en una auditoría. Los sistemas modernos de control interno funcionan principalmente para evitar que se cometan desfalcos y otros fraudes y que la responsabilidad sobre la comisión de éstos recae sobre la dirección de las empresas.  3, record 29, Spanish, - malversaci%C3%B3n

Record number: 29, Textual support number: 2 CONT

De forma más general, la confianza en los mercados y en la función de los beneficios como señal de eficiencia queda menoscabada si se generalizan el uso de información privilegiada, el fraude y la malversación.  4, record 29, Spanish, - malversaci%C3%B3n

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Crown applying on eve of bankruptcy of debtor company to have GST [goods and services tax] monies held in trust paid to Receiver General of Canada.  1, record 30, English, - debtor%20company

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

La compagnie débitrice a déposé une requête sous le régime de la Loi sur les arrangements avec les créanciers des compagnies [...]  2, record 30, French, - compagnie%20d%C3%A9bitrice

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

legally wrongful act :... It was held also to be an actionable interference to prevail upon some third person to commit a wrongful act, with the intention of thereby indirectly procuring a breach of contractual relations between others.... General exhortations such as "Stop supplies to B", "Refuse to handle B's goods"...(are not) treated as having "induced" any legally wrongful act that follows, because the objects advocated, could have been achieved by lawful means, as by giving proper notice to terminate employment.  1, record 31, English, - legally%20wrongful%20act

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

En droit, un contrat de travail n'est pas perpétuel. L'employeur ou l'employé peut y mettre fin et la résiliation même du contrat ne constitue pas un acte fautif en droit.  2, record 31, French, - acte%20fautif%20en%20droit

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 OBS

Costa Rica, El Salvador, Guatemala, Honduras, and Nicaragua. The General Treaty for Central American Integration(known as the Managua Treaty) was signed in 1960, and entered into force in 1961 for four countries. Costa Rica joined the Treaty in 1963. It provided for immediate free trade on 95 percent of all goods. In October 1961, the Permanent Secretariat for Economic Integration-DIECA-was established in Guatemala. SIECA along with the Central American Bank for Economic Integration(BCIE), which is headquartered in Tegucigalpa, Honduras, have been the main regional institutions responsible for the administration of the economic integration efforts in Central America.  3, record 32, English, - Central%20American%20Common%20Market

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record number: 32, Textual support number: 1 OBS

El Tratado General de Integración Centroamericana (conocido como Tratado de Managua) fue suscrito en 1960 y entró en vigor en 1961 para cuatro países: El Salvador, Guatemala, Honduras y Nicaragua. Costa Rica se adhirió al Tratado en 1963.  3, record 32, Spanish, - Mercado%20Com%C3%BAn%20Centroamericano

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

... the owner or importer as a general rule may secure the release of seized goods upon filing a cash bond, unless there is a prima facie evidence of fraud in the importation.  1, record 33, English, - release%20of%20seized%20goods

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Les tribunaux ne peuvent donner mainlevée de marchandises saisies qu'en jugeant définitivement le tout.  1, record 33, French, - mainlev%C3%A9e%20de%20marchandises%20saisies

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Common among these are stranding, fire and collision that are the most common causes of the need to declare general average. These sums are payable in addition to the insured value of the goods should they become a total loss during the continuation of the voyage and before reaching final destination on the alternate vessel.  1, record 34, English, - declare%20general%20average

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

The Revised Kyoto Convention(RKC) 7 provides in the General Annex(Standard 6. 1) that all goods, including means of transport, which enter or leave the Customs territory, shall be subject to Customs control.  2, record 35, English, - subject%20to%20customs%20control

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Si les informations manquantes ne peuvent être présentées, alors, en fonction de la volonté du transporteur, les marchandises et les véhicules pourront être : soumis à un contrôle douanier dans le but d'établir et d'enregistrer les informations concernant le nom et la quantité des marchandises [...]  3, record 35, French, - soumis%20%C3%A0%20un%20contr%C3%B4le%20douanier

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

For certain controlled products, importers may either present an import permit issued to their firm for that shipment (i.e. a specific import permit) or may invoke a general import permit.  3, record 36, English, - general%20import%20permit

Record number: 36, Textual support number: 2 CONT

An importer may import the goods under authority of either a specific import permit obtained from the Department of Foreign Affairs and International Trade(DFAIT) or a General Import Permit(GIP).  2, record 36, English, - general%20import%20permit

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

Licence générale d'importation (LGI) - Autorisation permettant l'importation de marchandises contrôlées qui figurent sur la Liste de marchandises d'importation contrôlée sans l'exigence d'une licence individuelle d'importation émise par Affaires étrangères et Commerce international Canada.  2, record 36, French, - licence%20g%C3%A9n%C3%A9rale%20d%27importation

Record number: 36, Textual support number: 2 CONT

Il convient de signaler que les LGI pour usage personnel, auxquelles tous les voyageurs ont eu accès dans le passé, qu'ils aient été résidents ou non-résidents, continueront d'être appliquées de la même manière.  3, record 36, French, - licence%20g%C3%A9n%C3%A9rale%20d%27importation

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

Under the GST(goods and services tax) certain categories of goods and services are considered to be taxed at a "zero" rate, rather than at the general rate of 7 per cent. Vendors do not charge GST on their sales of zero-rated goods and services. However, vendors are entitled to claim input tax credits to recover any GST they paid on inputs used to produce zero-rated products. As a result, zero-rated goods and services are tax free. Major categories of zero-rated sales include basic groceries, prescription drugs, medical devices, and most agricultural and fishing industry inputs.  2, record 37, English, - zero%2Drated%20goods%20and%20services

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 CONT

Sous le régime de la TPS (taxes des produits et services), certaines catégories de biens et de services sont considérées comme taxées à un taux nul plutôt qu'au taux général de 7 p.100. Les vendeurs ne facturent pas la TPS sur leurs ventes de biens et de services détaxés. Ils ont cependant le droit de demander un crédit de taxe sur intrants afin de récupérer la TPS payée sur les intrants qui ont servi à produire des biens et services détaxés. Par conséquent, les biens et services détaxés sont libres de taxe. Les principales catégories de biens détaxés sont les produits alimentaires de base, les médicaments délivrés sur ordonnance, les appareils médicaux et la plupart des intrants utilisés dans l'agriculture et la pêche.  2, record 37, French, - biens%20et%20services%20d%C3%A9tax%C3%A9s

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

Dominant competitive mode : custom design, general purpose, high margins;(...) standardized design, volume manufacturing, finished goods inventory, distribution, backup suppliers(...)  1, record 38, English, - standardized%20design

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Mode concurrentiel dominant: conception du produit à la demande, polyvalence, marges élevées; (...) conception standardisée, production de masse, stocks de produits finis, système de distribution, choix des fournisseurs; (...)  2, record 38, French, - conception%20standardis%C3%A9e

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

The rough outlines of the general equilibrium model are easy to describe. Its participants or agents are consumer-workers and firms, and it contains a description of the motives of each of them and the constraints limiting their choices. The model' s variables are prices and the flows of goods and services to and from each of the agents.  2, record 39, English, - general%20equilibrium%20model

Record number: 39, Textual support number: 2 CONT

Models that examine how long-run, or equilibrium, relationships are affected by changes in the economic environment are described as "general equilibrium" models.  3, record 39, English, - general%20equilibrium%20model

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

Les modèles qui examinent les relations à long terme - ou d'équilibre - évoluent en raison des changements du contexte économique sont dits «d'équilibre général».  1, record 39, French, - mod%C3%A8le%20d%27%C3%A9quilibre%20g%C3%A9n%C3%A9ral

Record 39,  Textual support,  Spanish

Record number: 39, Textual support number: 1 DEF

Teoría sobre la relación entre tipos de cambio, precios y tipos de interés en diferentes países.  1, record 39, Spanish, - modelo%20de%20equilibrio%20general

Record number: 39, Textual support number: 1 OBS

Con él, se sostiene que la variación en las expectativas sobre las condiciones económicas futuras, son los que alteran los grandes agregados económicos y en definitiva el tipo de cambio real.  1, record 39, Spanish, - modelo%20de%20equilibrio%20general

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

Domestic products as these are understood in the General Agreement on Tariffs and Trade or such goods as the Parties may agree, and includes originating goods of that party.  2, record 40, English, - goods%20of%20a%20Party

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record number: 40, Textual support number: 1 DEF

Productos nacionales como se entienden en el Acuerdo General sobre Aranceles Aduaneros y Comercio, o aquellos bienes que las Partes convengan e incluye los bienes originarios de esa Parte.  2, record 40, Spanish, - bienes%20de%20una%20Parte

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

A non-budgetary account established by the Receiver General for each department to record all GST paid by a department on taxable supplies of goods and services to external parties.  2, record 41, English, - GST%20Refundable%20Advance%20Account

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Compte non budgétaire établi par le receveur général pour chaque ministère afin d'inscrire la taxe sur les fournitures taxables de produits et services payée par un ministère à un tiers.  2, record 41, French, - Compte%20des%20avances%20remboursables%20de%20la%20TPS

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

The administrative processing associated with foreign merchandise that has landed in [the country] for consumption, warehousing, or other reasons ... [It] involves the submission to customs of documents that identify the owner of the goods, the type and character of the merchandise, value for duty purposes, and other relevant information upon which the customs authorities may rely in deciding whether the merchandise is permitted admission into the [country], which permits or licenses, if any, apply to the importation, and what rate of duty is to be assessed.  4, record 42, English, - customs%20entry

Record number: 42, Textual support number: 1 CONT

All imports must be entered within five working days of arrival at a U. S. [United States] port of entry, unless an extension of time is permitted by the district or area director of customs. Failure to make entry within the prescribed time period will cause the goods to fall into the condition of "general order" under which the unentered merchandise will be transported into a customs bonded warehouse; the goods will remain there, at the owner's expense, until entry is effected.  4, record 42, English, - customs%20entry

Record number: 42, Textual support number: 1 OBS

Compare with "customs clearance" and "customs release".  5, record 42, English, - customs%20entry

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

Acte par lequel une personne manifeste dans les formes et manières prescrites, la volonté d'assigner à une marchandise un régime douanier et de mettre fin à un tel régime.  2, record 42, French, - d%C3%A9claration%20en%20douane

Record number: 42, Textual support number: 1 OBS

Comparer avec «dédouanement», «mainlevée douanière» et «évaluation en douane».  3, record 42, French, - d%C3%A9claration%20en%20douane

Record 42,  Textual support,  Spanish

Record number: 42, Textual support number: 1 DEF

Declaración que debe realizarse del modo prescrito por la aduana, mediante la cual las personas interesadas indican qué régimen aduanero pretenden aplicar a las mercancías y suministran los detalles informativos que la aduana requiere para la aplicación del régimen elegido.  1, record 42, Spanish, - declaraci%C3%B3n%20de%20mercanc%C3%ADas

Record number: 42, Textual support number: 1 OBS

Compárese con "despacho aduanero", "retiro de mercancías", "liberación de mercancías", "aforo de mercancías".  2, record 42, Spanish, - declaraci%C3%B3n%20de%20mercanc%C3%ADas

Record number: 42, Textual support number: 1 PHR

Efectuar una declaración de aduanas de mercancías.  3, record 42, Spanish, - declaraci%C3%B3n%20de%20mercanc%C3%ADas

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

A class of goods or commodities is a large grouping of various items under one general heading.  2, record 43, English, - class%20of%20goods

Record number: 43, Textual support number: 1 OBS

Tabacco products are hereby prescribed as a class of goods ...  3, record 43, English, - class%20of%20goods

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

Les armes à feu, les armes prohibées ou à autorisation restreinte, les dispositifs prohibés, les munitions prohibées et les produits du tabac constituent une catégorie de marchandises qui sont confisquées si elles ne sont pas enlevées d'un bureau de douane.  2, record 43, French, - cat%C3%A9gorie%20de%20marchandises

Record number: 43, Textual support number: 2 CONT

L'ADRC [Agence des douanes et du revenu du Canada] s'est demandé si les marchandises similaires devraient être divisées en plus d'une catégorie. L'ail congelé est destiné à la transformation, à l'industrie de la restauration, et de plus en plus au marché de consommation, et concurrence directement l'ail frais destiné à ce marché. C'est pourquoi l'ADRC a conclu qu'il y a une seule catégorie de marchandises, à savoir l'ail frais ou congelé.  3, record 43, French, - cat%C3%A9gorie%20de%20marchandises

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

The general aviation sector is made up of all types of aviation activity, except air transportation of passengers or goods, and includes both recreational and commercial flying activities.  2, record 44, English, - commercial%20flying

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 CONT

Au chapitre de la sécurité en vol, l'ATAC a collaboré étroitement avec Transports Canada à l'élaboration d'un programme intégré de pilotage commercial. Ce programme sera axé sur la sécurité des systèmes et la planification de carrière. En plus d'une sécurité accrue, il y a une occasion de commercialisation puisque ce programme amélioré sera compatible avec d'autres normes internationales.  2, record 44, French, - pilotage%20commercial

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

Final consumption expenditure by government comprises two main categories with respect to who has produced the consumption goods and services.(a) Expenditure on individual services(e. g. education and health) and collective services(e. g. general administration and defense) produced by government itself that are supplied free or at prices that are not economically significant(other non-market output). By convention, such output is recorded as final consumption expenditure by government.(b) Expenditure on consumption goods and services purchased by government from market producers and supplied directly to households without further processing i. e. as social benefits in kind.  2, record 45, English, - government%20final%20consumption%20expenditure

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 CONT

La dépense de consommation finale recouvre les dépenses consacrées par les unités institutionnelles résidentes à l'acquisition de biens ou de services qui ont été utilisés pour la satisfaction directe des besoins individuels ou collectifs des membres de la communauté.  1, record 45, French, - d%C3%A9pense%20de%20consommation%20finale

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 CONT

Ethical consumption, also known as socially responsible consumption, is a trend where consumers ask questions about the company that produced the goods -- choosing to patronize the companies which have "positive" profiles and avoiding those with "negative" profiles.  3, record 46, English, - ethical%20consumption

Record number: 46, Textual support number: 1 OBS

The very name of "ethical consumption" is still an open issue, and varies from ethical consumption to consumption in solidarity, responsible consumption, and fair consumption.... The idea of "ethical consumption" should initially be based on a definition of ethics. For those who understand the concept of Ethics as the definition of criteria to identify Good and Evil, it is important for the concept of Ethical Consumption to include another idea of consumption that is not based on individualism. The word that best defines this relationship with the rest of the world is "solidarity. "It qualifies it and defines the importance of others in the ethical values on which consumption is based. In this case we are talking about "ethical consumption in solidarity. "There is also a simplified version called "consumption in solidarity", which appears in the literature referring to consumption that not only considers our personal welfare but also considers general welfare. This is a consumption in which production is completed, generating an impact on the ecosystem and society in general. Under this idea, the choice of type of consumption can benefit or hinder the creation or maintenance of the productive jobs in a specific society, the preservation of ecosystems and the promotion of the general welfare of communities, countries and the entire planet. "Responsible consumption"(an expression used in Europe, particularly in France), appears where there is an awareness of the power of consumers, which become economic units with an important role to play, just as important as businesses and market regulatory boards. It implies an idea of economy that wishes to provide answers to citizens who belong to an economic and political world that considers man as a mere consumer. In this respect, consuming in a different way represents paying attention to what the money that we give to buy goods and services is financing, thus bringing economic pressure to bear from below that compensates  4, record 46, English, - ethical%20consumption

Record number: 46, Textual support number: 2 CONT

The CSI [Clark Sustainability Initiative] shall be approached as a process of continuous learning and innovation open to all members of the university community. The concepts and means of measuring "sustainability" and "socially and ecologically responsible consumption practices" shall be subject to regular reassessment and reconsideration in light of new experiences and understandings.  2, record 46, English, - ethical%20consumption

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 CONT

Le mode de consommation durable est fondé sur des modes de production et de consommation pouvant durer sans dégrader l'environnement humain ou naturel. C'est favoriser la consommation responsable, par le choix de produits sains, favorables à l'environnement et produits dans des conditions sociales respectueuses des droits de l'homme.  3, record 46, French, - consommation%20responsable

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

Goods which are taxed at the general rate include automobiles and auto parts [...] and motive fuel. Source : Proposal to Shift the Federal Sales Tax to the Wholesale Trade level, p. 14.  1, record 47, English, - motive%20fuel

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

Au pluriel : carburants moteurs.  2, record 47, French, - carburant%20moteur

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

... the producer's profit and general expenses taken together may nevertheless be consistent with that usually reflected in sales of goods of the same class or kind. Such a situation might occur, for example, if a product were being launched in the country of importation and the producer accepted a nil or low profit to offset high general expenses associated with the launch.  2, record 48, English, - offset

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 CONT

[...] si on lançait un produit dans le pays d'importation et si le producteur se contentait d'un bénéfice nul ou faible pour contrebalancer les frais généraux élevés afférents au lancement.  1, record 48, French, - contrebalancer

Record 48,  Textual support,  Spanish

Record number: 48, Textual support number: 1 CONT

[...] en el caso de un producto que se ponga por primera vez a la venta en el país de importación y en que el productor esté dispuesto a no obtener beneficios o a que éstos sean bajos para compensar los fuertes gastos generales inherentes al lanzamiento del producto al mercado.  2, record 48, Spanish, - compensar

Record number: 48, Textual support number: 1 OBS

Verbo genérico en español que necesita equivalentes más específicos en francés y en inglés, según el sentido.  3, record 48, Spanish, - compensar

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

The cost of production of the imported goods plus an amount for normal profit and general expenses experienced by firms in the exporting country when selling the same type of goods to Canadian customers.  3, record 50, English, - computed%20value

Record number: 50, Textual support number: 1 CONT

Where information other than that supplied by or on behalf of the producer is used for the purposes of determining a computed value, the authorities of the importing country shall inform the importer, if the latter so requests, of the source of such information, the data used and the calculations based upon such data ....  1, record 50, English, - computed%20value

Record number: 50, Textual support number: 1 OBS

computed value: term used by GATT.  4, record 50, English, - computed%20value

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Somme du coût de production des marchandises importées, du montant de la marge bénéficiaire normale et des frais généraux des entreprises installées dans le pays exportateur qui vendent le même type de produits à des clients canadiens.  3, record 50, French, - valeur%20calcul%C3%A9e

Record number: 50, Textual support number: 1 CONT

Lorsque des renseignements autres que ceux qui auront été fournis par le producteur ou en son nom seront utilisés afin de déterminer une valeur calculée, les autorités du pays d'importation informeront l'importateur, s'il en fait la demande, de la source de ces renseignements, des données utilisées et des calculs effectués sur la base de ces données [...].  4, record 50, French, - valeur%20calcul%C3%A9e

Record number: 50, Textual support number: 1 OBS

valeur calculée : terme utilisé par le GATT et tiré du projet de Loi C-59, 1985, Loi concernant les douanes.  5, record 50, French, - valeur%20calcul%C3%A9e

Record 50,  Textual support,  Spanish

Record number: 50, Textual support number: 1 CONT

Si para determinar un valor reconstruido se utiliza una información distinta de la proporcionada por el productor o en nombre suyo, las autoridades del país de importación informarán al importador, si éste así lo solicita, de la fuente de dicha información, los datos utilizados y los cálculos efectuados sobre la base de dichos datos [...].  1, record 50, Spanish, - valor%20reconstruido

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

In general not more than one danger label should be affixed to a package. However, since a substance or article may present more than one significant risk, e. g. fire and poisoning, the package should, in such cases, bear in addition to the label corresponding to the primary risk, such additional labels as indicate important subsidiary risks.... In general, subsidiary risk labels need not be applied to packages to denote subsidiary risks of a Packing Group III hazard level. In all instances in which subsidiary hazard labels are applied, only the label identifying the primary hazards of the goods should bear... the number of the class or division as appropriate....  4, record 51, English, - hazard%20label

Record number: 51, Textual support number: 1 OBS

Labels identifying risks. The labels... are mainly intended for affixing on goods or packages. The labelling system is based on the classification of dangerous goods and was established with the following aims in mind :(a) to make dangerous goods easily recognizable from a distance by the general appearance(symbol, colour and shape) of the labels they bear :(b) to make the nature of the risks easy to identify by means of symbols....(c) to provide, by means of colours on the labels, a useful first guide for handling and stowing.  4, record 51, English, - hazard%20label

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 CONT

L'étiquetage est destiné à identifier extérieurement la nature du ou des dangers de la marchandise afin d'attirer l'attention visuelle de tous les intervenants en cours de transport et de manutention sur les précautions à prendre [...]. Ceci a conduit à concevoir deux sortes d'étiquettes : -les étiquettes de danger (carré posé sur la pointe) et -les étiquettes de manutention (rectangle).  4, record 51, French, - %C3%A9tiquette%20de%20danger

Record number: 51, Textual support number: 2 CONT

Tout colis renfermant une marchandise dangereuse transportée par chemin de fer, véhicule routier ou pluvial, doit porter de façon apparente des étiquettes de danger indélébiles [...].  4, record 51, French, - %C3%A9tiquette%20de%20danger

Record number: 51, Textual support number: 1 OBS

Certains colis de marchandises doivent porter 2 étiquettes du fait qu'ils présentent plusieurs natures de danger [...]. [...] la première étiquette citée correspond au danger principal et la seconde au danger secondaire.  4, record 51, French, - %C3%A9tiquette%20de%20danger

Record number: 51, Textual support number: 2 OBS

«label-étiquette» : Règlement concernant les marchandises dangereuses ... fév. 85.  3, record 51, French, - %C3%A9tiquette%20de%20danger

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

Bank accounts in the name of a government department, a private entity, or a joint venture between the government of Canada and one or more private entities. This concept was developed in RGD [Receiver General Directive] 1984-5 in order to satisfy a requirement for just-in-time funding for the settlement of goods and services acquired under contractual agreement; to eliminate the hundreds of departmental non-interest bearing imprest accounts; and to provide a service for departments which other Receiver General payment systems could not provide.  2, record 52, English, - Zero%20Balance%20Account

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 DEF

Comptes bancaires établis au nom d'un ministère, une entité du secteur privé ou coentreprise entre le gouvernement du Canada et une ou plusieurs entités du secteur privé. Ce concept, qui a été développé dans la Directive du receveur général 1984-5, vise à répondre à un besoin lié au financement «juste à temps» des règlements associés aux biens et aux services obtenus dans le cadre d'une entente contractuelle, afin d'éliminer des centaines de comptes d'avance fixe de ministères ne portant pas intérêt et à offrir aux ministères un service que les systèmes de paiement du receveur général ne peuvent pas fournir.  2, record 52, French, - Compte%20%C3%A0%20solde%20z%C3%A9ro

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

The general shipping strategy for the delivery of goods to Customers(i. e. courier, mail, etc.).  1, record 53, English, - shipping%20conditions

Record number: 53, Textual support number: 1 OBS

The values associated with this field are: 01 Standard; Z1 Mail (Postal); Z2 Pick-up; Z3 Carrier; Z4 Internal Mail.  1, record 53, English, - shipping%20conditions

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 DEF

Stratégie générale d'expédition des marchandises aux clients (p. ex. courrier, messagerie).  1, record 53, French, - conditions%20d%27exp%C3%A9dition

Record number: 53, Textual support number: 1 OBS

Les valeurs connexes sont : 01 régulier; Z1 Courrier; Z2 ramassage; Z3 messager; Z4 courrier interne.  1, record 53, French, - conditions%20d%27exp%C3%A9dition

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 CONT

Sales-to-assets ratio provides an indication of the general efficiency of an organization, which gives an idea of how the assets are used. This ratio measures the ability of the firm to sell goods with one unit of assets. A high sales-to-assets ratio is generally preferable because it indicates a good ability of the firm to generate sales with a minimum of assets. However, since the indicator is a ratio, a high sales-to-assets ratio could be derived from a small amount of assets. In this case, the firm could be providing poor service to its customers or struggling from inefficient production. Similarly, a low ratio may indicate either lower than normal sales or higher than normal assets. Therefore, we should be cautious when interpreting the sales-to-assets ratio.  1, record 54, English, - sales%2Dto%2Dtotal%20assets%20ratio

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 CONT

On remarque aussi une croissance des actifs plus rapide que celle des ventes ce qui entraîne le ratio ventes/actif total sur une tendance légèrement à la baisse, ce qui n'a pas de conséquences notables étant donné l'accélération du développement du Néovastat qui explique la nécessité d'une augmentation considérable des actifs financiers.  1, record 54, French, - ratio%20ventes%2Factif%20total

Record 54,  Textual support,  Spanish