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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

[A] material misstatement refers to an item or [a] group of items that, if omitted or misstated, would alter the decisions of reasonably knowledgeable financial statement users. The tolerable level of error or misstatement is a matter of judgment.  2, record 1, English, - material%20misstatement

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Une anomalie significative s'entend d'un élément ou groupe d'éléments manquant ou erroné qui pourrait modifier les décisions des utilisateurs raisonnablement informés des états financiers. Les seuils de tolérance par rapport aux erreurs ou anomalies est une question de jugement.  3, record 1, French, - anomalie%20significative

Record number: 1, Textual support number: 1 OBS

anomalie significative : Le terme «inexactitude» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «anomalie».  4, record 1, French, - anomalie%20significative

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Everyday practice in these courts shows that, where the matter for decision is one of ordinary common sense, the judge of fact is entitled to form his own judgment on the real evidence of a view, just as much as on the oral evidence of witnesses.  1, record 2, English, - real%20evidence%20of%20a%20view

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The continuing exercise and enjoyment of a right.  3, record 3, English, - possession%20of%20a%20right

Record number: 3, Textual support number: 1 CONT

The possession of a right is acquired by use, as where an owner, being present and cognizant of the matter, by acquiescence permits a neighbour, who has no right to do so, to use some servitude in his unencumbered estate(as that of pasturing cattle, a right of passage, a right to drive beasts or of conducting water or the like) for a long time, peacefully and without interruption, so that the user cannot be ejected without writ and judgment.  4, record 3, English, - possession%20of%20a%20right

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Néanmoins, la possession d'un droit, au sens technique, ne concerne que les droits réels principaux, susceptibles de prescription acquisitive.  1, record 3, French, - possession%20d%27un%20droit

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A court's power to retain jurisdiction over a matter after entering a judgment, allowing the court to modify its previous rulings or orders.  2, record 4, English, - continuing%20jurisdiction

Record number: 4, Textual support number: 1 CONT

The Court has reserved continuing jurisdiction to allow, disallow, or adjust on equitable grounds the Claim of any Class Member.  3, record 4, English, - continuing%20jurisdiction

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

La Cour s'est réservée une compétence permanente pour autoriser, interdire ou ajuster sur des bases équitables la Réclamation de tout Membre du Groupe.  3, record 4, French, - comp%C3%A9tence%20permanente

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

This phenomenon, which came to be known as "double exequatur," was a strange exception to the general rule applicable to recognition and enforcement of state court judgments ...  1, record 5, English, - double%20exequatur

Record number: 5, Textual support number: 1 OBS

It is generally recognized that only a foreign judgment on the merits of the case can be the subject matter of an exequatur decision in Germany, but not a foreign exequatur judgment.  1, record 5, English, - double%20exequatur

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Allant au-delà des acquis antérieurs, la Convention supprime l'exigence implicite de la double exequatur (une dans le pays d'origine de la sentence et l'autre dans le pays d'accueil) qui figurait dans les textes antérieurs.  1, record 5, French, - double%20exequatur

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A person appointed by a court to study, take testimony in, and report his judgment on, a matter.  3, record 6, English, - referee

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Personne choisie d'un commun accord par les parties intéressées ou imposée par la loi, pour régler à la place d'un juge le différend qui les oppose.  2, record 6, French, - arbitre

Record number: 6, Textual support number: 1 OBS

arbitre : terme recommandé par le Comité d'uniformisation des règles de procédure civile dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  3, record 6, French, - arbitre

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Professional judgment or opinion expressed by an auditor about the subject matter of the audit, based on and limited to reasoning the auditor as applied to audit findings.  1, record 7, English, - audit%20conclusion

Record number: 7, Textual support number: 1 OBS

Term and definition standardized by ISO [International Organization for Standardization]  2, record 7, English, - audit%20conclusion

Record number: 7, Textual support number: 2 OBS

Term approved by the Translation Bureau and in general use within the industry and related businesses as well as in public administration.  2, record 7, English, - audit%20conclusion

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Jugement ou avis professionnel porté ou exprimé par un auditeur sur l'objet audité et qui se base uniquement sur le raisonnement que l'auditeur a appliqué au constat d'audit.  1, record 7, French, - conclusion%20d%27audit

Record number: 7, Textual support number: 1 OBS

Terme préconisé par le Bureau de la traduction et largement utilisé par les entreprises privées et les administrations publiques.  2, record 7, French, - conclusion%20d%27audit

Record number: 7, Textual support number: 2 OBS

Terme et définition normalisés par l'ISO [Organisation internationale de normalisation].  2, record 7, French, - conclusion%20d%27audit

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Juicio profesional u opinión expresada por un auditor sobre la materia de la auditoría, basada y limitada al razonamiento que el auditor ha aplicado a los hallazgos encontrados durante su realización.  1, record 7, Spanish, - conclusi%C3%B3n%20de%20auditor%C3%ADa

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A complete snow profile observation where grain size, grain type, interval temperature, layer density and layer hardness are measured and recorded in addition to stability information.  2, record 8, English, - full%20profile

Record number: 8, Textual support number: 1 CONT

Full profiles are still showing that the base layers of the snowpack are very weak. [Example approved by the Avalanche Bulletin Terminology Standardization Committee.]  3, record 8, English, - full%20profile

Record number: 8, Textual support number: 1 OBS

A "full profile" is a snow profile that includes a complete set of observations. There is no judgment required about what to observe because you always take a full set. [Reference: Grant Statham, Avalanche Specialist, Parks Canada.]  4, record 8, English, - full%20profile

Record number: 8, Textual support number: 2 OBS

Do not confuse with "test profile. "A "test profile" requires some judgment to determine what is the most relevant observations to make-you do not take a full set of observations, but only those that matter for your current objective. [Reference : Grant Statham, Avalanche Specialist, Parks Canada. ]  4, record 8, English, - full%20profile

Record number: 8, Textual support number: 3 OBS

full profile: term officially approved by the Avalanche Bulletin Terminology Standardization Committee.  4, record 8, English, - full%20profile

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le profil stratigraphique complet met encore en évidence des couches fragiles à la base du manteau neigeux. [Exemple entériné par le Comité d'uniformisation de la terminologie des bulletins d'avalanche.]  1, record 8, French, - profil%20stratigraphique%20complet

Record number: 8, Textual support number: 1 OBS

profil stratigraphique complet; profil stratigraphique : termes uniformisés par le Comité d'uniformisation de la terminologie des bulletins d'avalanche.  2, record 8, French, - profil%20stratigraphique%20complet

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

A written denial of the errors alleged in an assignment in a criminal case.  1, record 9, English, - joinder%20of%20error

Record number: 9, Textual support number: 1 CONT

No assignment of error, or joinder in error, shall be necessary upon any appeal or writ of error, in a criminal case, issued or taken pursuant to the foregoing provisions of this chapter, but the court shall proceed upon the return thereof without delay, and render judgment upon the record before them.  2, record 9, English, - joinder%20of%20error

Record number: 9, Textual support number: 1 OBS

Error. A mistake in a court proceeding concerning a matter of law or fact, which might provide a ground for a review of the judgment rendered in the proceeding.  3, record 9, English, - joinder%20of%20error

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

The International Code of Zoological Nomenclature is a set of rules in zoology that have one fundamental aim : to provide the maximum universality and continuity in classifying all animals according to taxonomic judgment. The Code is meant to guide the nomenclature of animals, while leaving the zoologists some degree of freedom in naming and classifying new species. The rules in the Code determine what names are potentially valid for any taxon including the ranks of subspecies and superfamily. Its provisions can be waived or modified in their application to a particular case when strict adherence would cause confusion. Such exceptions are not made by an individual scientist, no matter how well-respected within his or her field, but only by the International Commission on Zoological Nomenclature(ICZN), acting on behalf of all zoologists.  1, record 10, English, - International%20Code%20of%20Zoological%20Nomenclature

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

La Commission internationale de nomenclature zoologique (International Commission on Zoological Nomenclature - ICZN) est un organisme qui a été institué en 1895 pour établir les règles de nommage des espèces animales uniformes pour tous les groupes zoologiques. La Commission, qui compte aujourd'hui 25 membres venant de 20 pays différents, agit de deux façons. D'une part, il fait paraître le Code international de nomenclature zoologique qui contient toutes les règles de désignation des espèces animales. D'autre part il agit comme une sorte de tribunal pour régler les cas litigieux. La Commission fait paraître ses décisions dans son mensuel, le Bulletin of Zoological Nomenclature. Aujourd'hui la littérature scientifique compte plusieurs millions d'espèces animales et plus 2 000 nouveaux genres et 15 000 nouvelles espèces sont crées chaque année.  1, record 10, French, - Code%20international%20de%20nomenclature%20zoologique

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

The jurisdiction of the Supreme Court is usually confined to applications to construe wills already probated in the Surrogate Court and the Supreme Court usually has no jurisdiction in the matter of probate. However, the statute may provide for transferring contentious testamentary matters from the Surrogate Court to the High Court(or trial division of the Supreme Court) by order of a Supreme Court judge. When this is done the judgment of the Supreme Court judge is certified to the Registrar of the Surrogate Court. Whether or not the Supreme Court of the province has testamentary jurisdiction in contentious business and whether that jurisdiction arises initially or depends on an order being made to transfer a contentious matter to it, will depend on the relevant legislation of the province.  1, record 11, English, - testamentary%20jurisdiction

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Le 18 mars 1970, l'intimée a demandé et obtenu l'émission de lettres d'administration de la cour de vérification du district judiciaire de l'est du Manitoba. Le ministre des Affaires indiennes et du Nord canadien n'avait pas consenti, suivant l'art. 44 de la Loi sur les Indiens, à ce que la cour de vérification exerce, relativement à la succession de C, sa juridiction en matière testamentaire.  1, record 11, French, - juridiction%20en%20mati%C3%A8re%20testamentaire

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

This doctrine originates in the judgment rendered by the Judicial committee of the British Privy Council in the case of St. Catherine's milling and Lumber Co. v. R.(1889) 14 App. Cas. 46. In this case, the Court decided that the Canadian provinces can legislate with regard to Indians matters(though this area is exclusively attributed to the Parliament of Canada in the Constitution) as long as they do so within the limits of their legislative power and as long as the Parliament of Canada has not already legislate in the same matter.  2, record 12, English, - theory%20of%20the%20unoccupied%20field

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Cette catégorie tire son origine de l'arrêt rendu par le Comité judiciaire du Conseil privé britannique à l'occasion de l'affaire St. Catherine's Milling and Lumber Co. v. R. (1889) 14 App. Cas. 46. Dans cette affaire, il fut décidé que les provinces canadiennes pouvaient légiférer relativement à l'une des matières quelconques ayant trait aux Indiens (un domaine que la Constitution attribue pourtant exclusivement au Parlement du Canada), en autant qu'elles respectent les limites de leur compétence législative en ce faisant, et en autant que le Parlement canadien n'ait pas légiférer lui-même relativement aux mêmes matières.  2, record 12, French, - th%C3%A9orie%20du%20domaine%20inoccup%C3%A9

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

The statistics to be obtained are a matter of judgment and will vary from system to system but should include such items as :...-number of accounts maintained in subsidiary accounting records.  2, record 13, English, - subsidiary%20accounting%20record

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish