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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

When assessing the [risks of material misstatement] due to fraud in revenue recognition at the assertion level, auditors may consider which assertions are relevant in the circumstances...  2, record 1, English, - at%20the%20assertion%20level

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Lors de l'évaluation des risques d'anomalies signifcatives résultant de fraudes dans la comptabilisation des produits au niveau des assertions, l'auditeur prend en considération les assertions qu'ils jugent pertinentes dans les circonstances.  1, record 1, French, - au%20niveau%20des%20assertions

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

A forward-looking orientation calls for the MD&A [management's discussion and analysis] to explain past events, decisions, circumstances and performance in the context of whether they are reasonably likely to be indicative of, and have a material impact on, future prospects. It also calls for [the] MD&A to describe management's strategy and future events, decisions, circumstances, opportunities and risks that management considers likely to materially impact future prospects.  1, record 2, English, - forward%2Dlooking%20orientation

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Une orientation prospective exige que le rapport de gestion explique les événements, les décisions, les circonstances et la performance passés dans l'optique de déterminer s'il est raisonnablement probable qu'ils soient une indication des perspectives d'avenir ou qu'ils aient une incidence significative sur celles-ci. Elle exige en outre que le rapport décrive la stratégie de la direction ainsi que les événements, décisions, circonstances, opportunités et risques futurs qui, de l'avis de la direction, auront probablement une incidence significative sur les perspectives d'avenir.  1, record 2, French, - orientation%20prospective

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A court shall not make an order... that varies an order in respect of custody or access made by a court in Ontario unless there has been a material change in circumstances that affects or is likely to affect the best interests of the child.  2, record 3, English, - material%20change%20in%20circumstances

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le tribunal ne rend une ordonnance [...] modifiant l’ordonnance relative à la garde ou au droit de visite rendue par un tribunal de l’Ontario que si un changement important de circonstances influe ou est susceptible d’influer sur l’intérêt véritable de l’enfant.  1, record 3, French, - changement%20important%20de%20circonstances

Record number: 3, Textual support number: 1 OBS

changement important de situation : terme tiré du Mini-lexique de la garde des enfants et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  4, record 3, French, - changement%20important%20de%20circonstances

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A special duty, over and above ordinary duties, imposed by an importing country in circumstances where imports are priced at less than the normal price charged in the exporter's domestic market and cause or threaten to cause material injury to a domestic industry in the importing country.  4, record 4, English, - antidumping%20duty

Record number: 4, Textual support number: 1 OBS

antidumping duty; AD: term and abbreviation extracted from the Softwood Lumber Agreement between the Government of Canada and the Government of the United States of America (2006).  5, record 4, English, - antidumping%20duty

Record number: 4, Textual support number: 2 OBS

anti-dumping duty: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  6, record 4, English, - antidumping%20duty

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Droit supplémentaire imposé par le pays importateur lorsque les importations sont vendues à un prix inférieur au prix normalement pratiqué sur le marché du pays exportateur et qu'elles causent ou menacent de causer un préjudice important à une industrie nationale du pays importateur.  4, record 4, French, - droit%20antidumping

Record number: 4, Textual support number: 1 OBS

droit antidumping : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  5, record 4, French, - droit%20antidumping

Record number: 4, Textual support number: 2 OBS

droit antidumping; DA : terme et abréviation tirés de l'Accord sur le bois d'œuvre résineux entre le gouvernement du Canada et le gouvernement des États-Unis d'Amérique (2006).  6, record 4, French, - droit%20antidumping

Record number: 4, Textual support number: 3 OBS

droit correcteur : terme publié au Journal officiel de la République française le 5 juin 2014.  7, record 4, French, - droit%20antidumping

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 CONT

Con el fin de neutralizar los efectos del "Dumping", muchos países han introducido una legislación que permite la imposición de derechos "Antidumping". Tales derechos de importación especiales, complementarios, destinados a cubrir las diferencias entre los precios de exportación y los precios de consumo que se practican en el país exportador.  2, record 4, Spanish, - derecho%20antidumping

Record number: 4, Textual support number: 2 CONT

Cuando se haya interpretado que "rama de producción nacional" se refiere a los productores de cierta zona ..., los derechos antidumping sólo se percibirán sobre los productos de que se trate que vayan consignados a esa zona para consumo final. Cuando el derecho constitucional del Miembro importador [del GATT] no permita la percepción de derechos antidumping en estas condiciones, el Miembro importador podrá percibir sin limitación los derechos antidumping solamente si: a) se ha dado a los exportadores la oportunidad de dejar de exportar a precios de dumping a la zona de que se trate o de dar seguridades ... y se han dado prontamente seguridades suficientes a este respecto, y si b) dichos derechos no se pueden percibir únicamente sobre los productos de productores determinados que abastezcan la zona en cuestión.  3, record 4, Spanish, - derecho%20antidumping

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The emergency evacuation of an employee and/or a dependant from a post in the event of hostilities, natural disaster or other threatening circumstances, including provision to safeguard material possessions during such absence and compensation for any loss resulting from the event which caused the evacuation.  1, record 5, English, - emergency%20evacuation%20and%20loss

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Pourvoit à l'évacuation d'urgence de la mission de l'employé, et (ou) d'une personne à sa charge dans le cas d'hostilités, de catastrophe naturelle ou d'autres dangers imminents. Pourvoit également à la protection des biens matériels de l'employé durant son absence et prévoit le dédommagement des pertes résultant de l'événement qui a nécessité son évacuation.  1, record 5, French, - %C3%A9vacuation%20d%27urgence%20et%20pertes

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A bag test involves the use of a sand bag that is loaded with enough material to make the bag just heavy enough for the circumstances worked in(approximately 3-5lbs). It should be secured to a 3/8” rope that is long enough to reach the entire upstream portion of the structure where the diver will be working plus a control area of at least 5m around the proposed work site.  1, record 6, English, - bag%20test

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A landslide that is caused when a mass of rock becomes saturated with water and slides downward.  3, record 7, English, - slumping

Record number: 7, Textual support number: 1 CONT

When the soil and earthy material on a steep slope become charged with water, their weight is greatly increased. At the same time the water makes them more mobile. Under these circumstances the material sometimes slides down the slopes. Such movements are known as slumping or sliding. If the movement is on a large scale, it is a landslide.  4, record 7, English, - slumping

Record number: 7, Textual support number: 2 CONT

Stability (Slides and Slumps). The stability of soil could be affected resulting in damage to property ...  5, record 7, English, - slumping

Record number: 7, Textual support number: 1 OBS

slump: term used at Natural Resources Canada - Earth Sciences Sector.  6, record 7, English, - slumping

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Affaissement brusque du sol provoqué par [...] l'action des eaux souterraines, etc.  3, record 7, French, - effondrement

Record number: 7, Textual support number: 1 CONT

La stabilité (glissements et effondrements). Des glissements et des effondrements du sol peuvent affecter sa stabilité causant ainsi des dommages à la propriété [...]  4, record 7, French, - effondrement

Record number: 7, Textual support number: 1 OBS

éboulement : terme en usage à Ressources naturelles Canada - Secteur des sciences de la Terre.  5, record 7, French, - effondrement

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

A person acts recklessly with respect to a material element of an offense when he consciously disregards a substantial and unjustifiable risk that the material element exists or will result from his conduct. The risk must be of such a nature and degree that, considering the nature and purpose of the actor's conduct and the circumstances known to him, its disregard involves a gross deviation from the standard of conduct that a law-abiding person would observe in the actor's situation. As used in statute proscribing driving recklessly imparts a disregard by a driver for consequences of his act and an indifference to safety of life, limb or property.  1, record 8, English, - recklessly

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

To make misrepresentation of an existing material fact, knowing it to be false or making it recklessly without regard to whether it is true or false, intending for someone to rely on the misrepresentation and under circumstances in which such person does rely on it to his or her domage.  2, record 9, English, - defraud

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Cometer alguno de los delitos que se caracterizan por el lucro como fin y el engaño o el abuso de confianza como medio.  4, record 9, Spanish, - defraudar

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

knowingly concealing material circumstances : terminology used by Citizenship and Immigration Canada.  1, record 10, English, - intentional%20concealment%20of%20material%20circumstances

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

dissimulation délibérée de faits essentiels : terminologie employée par Citoyenneté et Immigration Canada.  3, record 10, French, - dissimulation%20d%C3%A9lib%C3%A9r%C3%A9e%20de%20faits%20essentiels

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Unfired material in substrate form. Normally substrates are used in screen printing after firing, however for special circumstances, green(unfired) substrates can be printed.  1, record 11, English, - green%20substrate

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

The related rules concerning the intention of the parties proceed from the capital principle that it is to the intention of the parties at the time the instrument was concluded, and in particular the meaning attached by them to words and phrases at the time, that primary regard must be paid. Hence, it is legitimate to consider what was the "purpose" or "plan" of the parties in negotiating the treaty. Nor should a treaty be interpreted so as to restrict unduly the rights intended to be protected by it. What must be ascertained is the ostensible intention of the parties, as disclosed in the four corners of the actual text; only in exceptional circumstances is it permissible to investigate other material to discover this intention. Moreover, a special meaning must be given to a particular term, if it is established that the party so intended.  2, record 12, English, - intention

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

... the widely accepted theory of friction ... is that the best possible bearing material would be one which is fairly hard and resistant but which has an overlay of a soft metal that is easily deformed.  2, record 13, English, - bearing%20material

Record number: 13, Textual support number: 2 CONT

There are many different bearing materials. A large group of nonferrous bearing alloys has a soft, plastic matrix in which wear-resistant particles are embedded. ... Copper alloys form another large group ... aluminum alloys with special bearing qualities have found increased use. Other bearing materials include cadmium, silver, cast iron, porous bronze, ceramics, cermets ..., and some very hard metals.  3, record 13, English, - bearing%20material

Record number: 13, Textual support number: 3 CONT

Rubber has proved to be a surprisingly good bearing material, especially under circumstances in which abrasives may be present in the lubricant.  2, record 13, English, - bearing%20material

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Les matériaux les plus employés pour les coussinets de frottement sont les bronzes et les alliages blancs, à base d'étain.  1, record 13, French, - mat%C3%A9riau%20pour%20coussinets

Record number: 13, Textual support number: 1 OBS

L'équivalent français "antifriction" est recommandé par l'Office de la langue française.  2, record 13, French, - mat%C3%A9riau%20pour%20coussinets

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

The term 'situated action’ underscores the view that every course of action depends in essential ways upon its material and social circumstances. Rather than attempting to abstract action away from its circumstances and represent it as a rational plan, the approach is to study how people use their circumstances to achieve intelligent action.  1, record 14, English, - situated%20action

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

An aqueous suspension of one or more papermaking pulps and other material from the stage of disintegration of the pulp to the formation of the web or sheet of paper or board. NOTES 1) Also known in English as "stuff". 2) In French the word "pâte" is normally used unqualified as the equivalent of the English terms "pulp" and "stock". For this reason cross-references are inserted to the appropriate definition wherever necessary in this vocabulary. Particular attention is drawn to this as the distinction may be significant in certain circumstances.  1, record 15, English, - stock

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

(en cours de fabrication du papier ou du carton): Suspension aqueuse d'une ou plusieurs pâtes à papier et d'autres produits, depuis le stade de désintégration de la pâte jusqu'à la formation de la feuille de papier ou de carton. NOTES 1) En anglais, on utilise aussi le mot [stuff]. 2) En français, le mot [pâte] est normalement employé sans qualificatif, comme équivalent des termes anglais [pulp] et [stock]. C'est pour cette raison que, dans le présent vocabulaire, on a placé des renvois aux définitions appropriées chaque fois que cela est nécessaire. L'attention est particulièrement attirée sur ce point car, dans certains cas, la distinction a son importance.  1, record 15, French, - p%C3%A2te

Record 15,  Textual support,  Spanish