TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

An order or warrant issued by a company and drawn on its bankers, authorising them to pay the dividend specified thereon to the stock or shareholder.  2, record 1, English, - dividend%20warrant

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

certificat : Document autorisant le paiement d'une somme d'argent.  2, record 1, French, - certificat%20de%20dividende

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

In finance, loan contract issued by local, state, and national governments and by private corporations, specifying an obligation to return borrowed funds. The issuer promises to pay interest on the debt when due(usually semiannually) at a stipulated percentage of the face value and to redeem the face value of the bond at maturity in legal tender,  2, record 2, English, - bond

Record number: 2, Textual support number: 1 CONT

A bond acceptable to Revenue Canada can be a transferable bond issued by the Government of Canada or by: a company approved by the President of the Treasury Board as a company whose bond can be accepted by the Government of Canada; a member of the Canadian Payments Association; a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation; a credit union; or a corporation that accepts deposits from the public.  3, record 2, English, - bond

Record number: 2, Textual support number: 2 CONT

Provisional measures may take the form of provisional countervailing duties guaranteed by cash deposits or bonds equal to the amount of the provisionally calculated amount of subsidization.  4, record 2, English, - bond

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Un cautionnement acceptable pour Revenu Canada peut être un cautionnement transférable émis par le gouvernement du Canada ou par : une entreprise approuvée par le président du Conseil du Trésor à titre d'entreprise dont la garantie est acceptable pour le gouvernement du Canada; un membre de l'Association canadienne des paiements; une société qui accepte les dépôts assurés par la Société d'assurance-dépôts du Canada; une caisse d'épargne et de crédit; une société qui accepte les dépôts du grand public.  2, record 2, French, - cautionnement

Record number: 2, Textual support number: 2 CONT

Les mesures provisoires pourront prendre la forme de droits compensateurs provisoires, garantis par des dépôts en espèces ou des cautionnements, égaux au montant de la subvention provisoirement calculé.  3, record 2, French, - cautionnement

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 CONT

Las medidas provisionales podrán tomar la forma de derechos compensatorios provisionales garantizados por depósitos en efectivo o fianzas de importe igual a la cuantía provisionalmente calculada de la subvención.  2, record 2, Spanish, - fianza

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Books which are issued by the Inland Revenue to every employer in order to operate the Pay As You Earn method of collecting income tax. By referring to the employee's tax coding number and the cumulative pay to date, it is possible from the book to check how much tax is due to date, the difference is the amount that should be deducted from the gross salary/wage. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 3, English, - tax%20table

Record number: 3, Textual support number: 1 OBS

Expression(s) used on the federal income tax return T1 forms.  3, record 3, English, - tax%20table

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral.  2, record 3, French, - table%20d%27imp%C3%B4t

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

An order issued by Employment and Immigration Canada to collect overpayments of unemployment insurance benefits or by Revenue Canada--Customs, Excise and Taxation to collect monies due under the Income Tax Act(called Requirement to Pay) ;the employer must make the deductions as required and remit the monies to the Receiver General of Canada.  2, record 4, English, - third%20party%20demand

Record number: 4, Textual support number: 1 OBS

Third party demand: Unemployment Insurance Act, 1985 (with amendments to March 1, 1991).  3, record 4, English, - third%20party%20demand

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Ordonnance émise soit par DRHC [[Dévelopment des ressources humaines Canada]] pour percevoir les prestations d'assurance-chômage payées en trop, soit par RCADI [[Revenu Canada - Accise, Douanes et Impôt]] pour percevoir l'argent dû en vertu de la Loi de l'impôt sur le revenu (appelé Demande de versement); l'employeur doit effectuer les retenues demandées et les remettre au Receveur général du Canada.  2, record 4, French, - revendication%20en%20main%20tierce

Record number: 4, Textual support number: 1 OBS

Revendication en main tierce : tiré de la Loi sur l'assurance-chômage, 1985 (avec modifications jusqu'au 1er mars 1991).  3, record 4, French, - revendication%20en%20main%20tierce

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Used in the pay equity processing to ensure a cheque was issued under the last employing department. The current location file identified the last location of an employee or the current location.  2, record 5, English, - current%20location%20file

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

[A payment] made to a federal employee in the event that a salary payment is not issued following an initial appointment, a return from leave without pay or any other event where regular salary is disrupted.  3, record 6, English, - emergency%20salary%20advance

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

[Paiement fait] à un employé fédéral si un paiement de salaire n'est pas versé après une nomination initiale, un retour d'un congé non payé ou toute autre situation où le salaire ordinaire est perturbé.  4, record 6, French, - avance%20de%20salaire%20d%27urgence

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The wreck removal insurance... is really a financial guarantee issued by the insurer(or other party) to pay for wreck removal and other costs if the owner of a vessel fails to do so.  2, record 7, English, - wreck%20removal%20insurance

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

The deprivation of the pay and allowances of an officer or non-commissioned member for any specific day or days, except allowances set out in CBI [Compensation and Benefits Instructions] Chapter 10(Military Foreign Service Instructions), isolation allowance under CBI Chapter 11(Isolated Post Instructions) and any other special allowance that is authorized from time to time if issued at a rate that recognizes that the dependants of the officer or non-commissioned member are located in the allowance area.  2, record 8, English, - forfeiture

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Privation imposée à un officier ou militaire du rang de sa solde et de ses indemnités, pendant un nombre de jours déterminés, à l'exception des indemnités prévues au chapitre 10 (Directives sur le service militaire à l'étranger) des DRAS [Directives sur la rémunération et les avantages sociaux applicables aux Forces canadiennes], de l'indemnité d'isolement prévue au chapitre 11 (Directives sur les postes isolés) des DRAS et de toute autre indemnité spéciale autorisée à l'occasion, lorsque l'indemnité en question est versée selon un taux qui est justifié par le fait que les personnes à charge de l'officier ou du militaire du rang habitent le poste visé par cette indemnité.  2, record 8, French, - suppression

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Today, the Copyright Board of Canada issued a decision setting the royalties that Internet music streaming services and similar services need to pay for their use of sound recordings.  1, record 9, English, - Internet%20music%20streaming%20service

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

La Commission du droit d’auteur du Canada a rendu aujourd’hui une décision à l’égard des redevances que les diffuseurs en continu de musique sur Internet et autres services similaires doivent payer pour leur utilisation d’enregistrements sonores.  1, record 9, French, - diffuseur%20en%20continu%20de%20musique%20sur%20Internet

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

A certificate of protection can be issued by the employer if a member has a compulsory and material reduction in contractual pensionable pay :(i) because the employer has compulsorily changed the member's employment to employment at a lower grade or with less responsibility...  3, record 10, English, - certificate%20of%20protection

Record number: 10, Textual support number: 2 CONT

The holder of a protection certificate shall enjoy the right of priority for the filing of a patent application within the year following the date of grant of the certificate.  2, record 10, English, - certificate%20of%20protection

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

La protection prendra effet dès que votre courtier vous aura remis votre certificat de protection. Ce certificat sera émis au moment où toutes les conditions de la promesse d'achat auront été réalisées, sauf la signature de l'acte de vente.  2, record 10, French, - certificat%20de%20protection

Record number: 10, Textual support number: 2 CONT

Le titulaire d'un certificat de protection jouit du droit de priorité pour déposer la demande de brevet dans l'année suivant la date de délivrance du certificat.  3, record 10, French, - certificat%20de%20protection

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

A landlord issued a distress warrant for rent after the expiry of the term, and certain sub-tenants of the lessee took it upon themselves to pay the rent demanded, claiming that they were doing so on behalf of their immediate lessor.(William's, 4th ed., 1974, pp. 114-115).  1, record 11, English, - immediate%20lessor

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

bailleur immédiat : 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 11, French, - bailleur%20imm%C3%A9diat

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Issued May 8, 1996 by the United Nations Ad Hoc Intergovernmental Working Group on the Implementation of the Principle of the Capacity to Pay.  1, record 12, English, - Scale%20of%20Assessment%20for%20the%20Apportionment%20of%20the%20Expenses%20of%20the%20United%20Nations

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Publié le 8 mai 1995 par le Groupe de travail spécial intergouvernemental sur l'application du principe de la capacité de paiement des Nations Unies.  2, record 12, French, - Bar%C3%A8me%20des%20quotes%2Dparts%20pour%20la%20r%C3%A9partition%20des%20d%C3%A9penses%20de%20l%27Organisation%20des%20Nations%20Unies%2E

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

A pension plan in which all benefits are paid by means of an annuity or insurance contract issued by a person authorized to carry on a life insurance business in Canada and under which the person is obligated to pay all the benefits set out in the plan.  2, record 13, English, - insured%20pension%20plan

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Régime dont toutes les prestations sont versées aux termes d'un contrat de rente ou d'assurance accordé par une personne autorisée à exploiter une entreprise d'assurance-vie au Canada et selon lequel cette personne est tenue de verser toutes les prestations prévues dans le régime.  2, record 13, French, - r%C3%A9gime%20de%20retraite%20garanti

Record number: 13, Textual support number: 1 OBS

régime de retraite garanti et régime garanti sont les termes utilisés au Québec.  4, record 13, French, - r%C3%A9gime%20de%20retraite%20garanti

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

A short-term certificate of indebtedness issued by the Government of Canada to pay a sum of money on a given date, and having the following characteristics :issued at a discount in lieu of interest payments; maturity : 3, 6 or 12 months; issued in Canadian currency only; transferable; bought and sold on the open market.  3, record 14, English, - Treasury%20bill

Record number: 14, Textual support number: 1 OBS

Treasury bill: term officially approved by the Study Group on Accounting Terminology (SGAT).  4, record 14, English, - Treasury%20bill

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Titre de créance à court terme émis par l'État canadien pour le versement d'une somme d'argent à une date donnée et comportant les caractéristiques suivantes : l'escompte tient lieu d'intérêt; termes d'échéance : de 3, 6 ou 12 mois; libellé en monnaie canadienne exclusivement; cessibilité; achat et vente sur le marché libre.  3, record 14, French, - bon%20du%20Tr%C3%A9sor

Record number: 14, Textual support number: 1 OBS

bon du Trésor : terme uniformisé par le Groupe d'étude de la terminologie comptable (GETC).  4, record 14, French, - bon%20du%20Tr%C3%A9sor

Record 14,  Textual support,  Spanish

Record number: 14, Textual support number: 1 DEF

Título de renta fija emitido por el Estado a un año.  2, record 14, Spanish, - bono%20del%20Tesoro

Record number: 14, Textual support number: 1 OBS

bono del Tesoro: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 14, Spanish, - bono%20del%20Tesoro

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

[Said of a customer. ] Request that a financial institution not pay a cheque issued by the person requesting non-payment.  2, record 15, English, - stop%20payment%20on%20a%20cheque

Record number: 15, Textual support number: 1 CONT

To stop payment on a cheque or a pre-authorized payment, a fee of $12.50 will apply when you provide full details ...  3, record 15, English, - stop%20payment%20on%20a%20cheque

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Pour le signataire d'un chèque, s'opposer au paiement de celui-ci par la banque.  2, record 15, French, - faire%20opposition%20%C3%A0%20un%20ch%C3%A8que

Record number: 15, Textual support number: 1 CONT

Le service de paiement et virement vous permet de payer des factures, de faire opposition a un chèque et d'effectuer des virements de fonds par voie électronique [...]  3, record 15, French, - faire%20opposition%20%C3%A0%20un%20ch%C3%A8que

Record number: 15, Textual support number: 1 PHR

faire opposition à un chèque perdu, volé.  4, record 15, French, - faire%20opposition%20%C3%A0%20un%20ch%C3%A8que

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

For employees paid at an annual or hourly rate, the official pay period is fourteen(14) calendar days commencing on Thursday and ending Wednesday, with a net cheque issued at the end of each pay period.  2, record 16, English, - net%20cheque

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

La période de paye officielle des employés qui sont payés suivant un taux annuel ou horaire est de quatorze jours civil, commençant le jeudi et se terminant le mercredi, et comprend un chèque net émis à la fin de chaque période de paye.  3, record 16, French, - ch%C3%A8que%20net

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

An international, unified customs document which under a series of customs conventions, simplifies customs procedures for the temporary duty free admission of three main categories of goods traded internationally: commercial samples; goods for presentations or use at trade fairs, shows, exhibitions or similar events; and professional equipment.  3, record 17, English, - ATA%20Carnet

Record number: 17, Textual support number: 1 CONT

Essentially the carnet is a merchandise passport that facilitates travel with goods, into foreign countries, making traveling abroad easy and hassle-free. The ATA [Admission temporaire/Temporary Admission] Carnet can be used for unlimited entries and exits from foreign countries and Canada for up to one year.  3, record 17, English, - ATA%20Carnet

Record number: 17, Textual support number: 2 CONT

Each guaranteeing association shall undertake to pay to the customs authorities of the country in which it is established the amount of the import duties and any other sums payable in the event of non-compliance with the conditions of temporary admission, or of transit, in respect of goods introduced into that country under cover of A. T. A. [Admission temporaire/Temporary Admission] carnets issued by a corresponding issuing association. It shall be liable jointly and severally with the persons from whom the sums mentioned above are due, for payments of such sums.  4, record 17, English, - ATA%20Carnet

Record number: 17, Textual support number: 1 OBS

Since Canada has acceded to the Customs Convention on the A.T.A. Carnet for Temporary Admission of Goods ... a dual temporary entry procedure is now maintained by Customs and Excise.  5, record 17, English, - ATA%20Carnet

Record number: 17, Textual support number: 2 OBS

ATA Carnet: new spelling used by Revenue Canada.  6, record 17, English, - ATA%20Carnet

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Document douanier international unifié, régi par une série de conventions douanières, qui simplifie les procédures douanières relatives à l'admission temporaire hors taxe de trois catégories principales de marchandises échangées internationalement : échantillons commerciaux; marchandises présentées ou utilisées dans le cadre de foires, de salons, d'expositions ou d'événements semblables; et matériel professionnel.  3, record 17, French, - Carnet%20ATA

Record number: 17, Textual support number: 1 CONT

Le carnet est essentiellement un passeport de marchandises qui facilite l'entrée des marchandises dans les pays étrangers. Il simplifie les voyages à l'étranger et élimine les complications. Le Carnet ATA [Admission temporaire/Temporary Admission] peut servir à un nombre illimité d'entrées et de sorties à l'étranger et au Canada pendant un an.  3, record 17, French, - Carnet%20ATA

Record number: 17, Textual support number: 1 OBS

Comme le Canada a donné son adhésion à la Convention douanière sur le Carnet A.T.A. pour l'admission temporaire de marchandises [...] les Douanes et Accise ont maintenant une double procédure de déclaration temporaire.  4, record 17, French, - Carnet%20ATA

Record number: 17, Textual support number: 2 OBS

Carnet ATA : nouvelle graphie utilisée par Revenu Canada.  5, record 17, French, - Carnet%20ATA

Record 17,  Textual support,  Spanish

Record number: 17, Textual support number: 1 DEF

Documento de admisión temporal de mercancías válido en los países miembros de la Cadena ATA [Admission temporaire/Temporary Admission] que sustituye a los documentos nacionales de exportación e importación temporal.  2, record 17, Spanish, - cuaderno%20ATA

Record number: 17, Textual support number: 1 CONT

Se podrá optar por utilizar un Cuaderno ATA [Admission temporaire/Temporary Admission] en lugar del pedimento de importación temporal [...] para la importación temporal de las siguientes mercancías: hasta por un año, las destinadas a convenciones y congresos internacionales, en los términos de [...] la Ley y del Convenio ATA relativo a las facilidades concedidas a la importación temporal de mercancías destinados a ser presentadas o utilizadas en una exposición, feria, congreso o manifestación similar; hasta por 6 meses, las muestras, en los términos de [...] la Ley y del Convenio Internacional para Facilitar la importación de Muestras Comerciales y Material de Publicidad [...]  3, record 17, Spanish, - cuaderno%20ATA

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

U.S. Treasury bonds (U.S. T-bonds) are very long-term bonds ... Because the full faith and credit of the federal government "backs" them, they are considered the safest of investments.  2, record 18, English, - U%2ES%2E%20Treasury%20bond

Record number: 18, Textual support number: 2 CONT

U. S. Treasury Bonds are exempt from state and local taxes. These securities have the longest maturity of any bond issued by the U. S. Treasury, from 10 to 30 years... Denominations range from $1000 to $1 million. U. S. Treasury Bonds pay interest every 6 months at a fixed coupon rate. These bonds are not callable, but some older U. S. Treasury Bonds available on the secondary market are callable within five years of the maturity date.  3, record 18, English, - U%2ES%2E%20Treasury%20bond

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Titre d'État à long terme émis aux États-Unis. Cette obligation est entièrement garantie par l'État avec des échéances comprises entre dix et trente ans. Les intérêts fixes sont payés semestriellement, le capital nominal (équivalent à des coupures de 1.000 dollars) étant remboursé à l'échéance.  3, record 18, French, - obligation%20du%20Tr%C3%A9sor%20am%C3%A9ricain

Record number: 18, Textual support number: 1 CONT

Obligation d'état aux États-Unis, négociée en Bourse.  4, record 18, French, - obligation%20du%20Tr%C3%A9sor%20am%C3%A9ricain

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

A cheque issued by the Bank of England on behalf of the government, or a cheque issued by a company, in favour of a specified payee, to pay the interest due on a particular loan. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 19, English, - interest%20warrant

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A document, issued by the mandatee in accordance with the terms of the contract, requesting the mandator to pay part of the contract amount.  4, record 20, English, - request%20for%20payment

Record number: 20, Textual support number: 1 CONT

Notwithstanding any other provision of the contract, no payment shall be made to the contractor under the following conditions: a) a claim for payment in the form of an invoice, inspection notes, certificates and any other documents required by the contract have been submitted in accordance with the terms of the contract and the instructions of the technical authority ...  5, record 20, English, - request%20for%20payment

Record number: 20, Textual support number: 1 OBS

Term(s) and definition approved by the committee set up by the Centre international GP to study the terminology related to major project management.  6, record 20, English, - request%20for%20payment

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Document par lequel le mandataire demande au mandant le paiement d'une partie du prix convenu, selon les dispositions du marché.  3, record 20, French, - demande%20de%20paiement

Record number: 20, Textual support number: 1 CONT

Sans égard aux autres dispositions du contrat, on ne versera aucune somme à l'entrepreneur, à moins : a) qu'une demande de paiement sous forme de factures, de notes d'inspection, d'attestations et d'autres documents exigés par le contrat ait été soumise conformément aux clauses du contrat et aux instructions du responsable technique [...]  4, record 20, French, - demande%20de%20paiement

Record number: 20, Textual support number: 1 OBS

Terme(s) et définition approuvés par le comité chargé par le Centre international GP d'étudier les termes de la gestion des grands projets.  5, record 20, French, - demande%20de%20paiement

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

Phantom employees to whom pay cheques are issued in order to generate tax write-offs.  1, record 21, English, - horse%20on%20the%20payroll

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

A market debt instrument issued by the Government of Canada and sold via public tender. These issues have a specific maturity date and a specified interest rate. All Canadian dollar marketable bonds pay a fixed rate of interest semi-annually and are non-callable. They are transferable and hence can be traded in the secondary market.  1, record 22, English, - fixed%2Dcoupon%20marketable%20bond

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Obligations négociables à taux fixe Titres d'emprunt négociables émis par le gouvernement du Canada et vendus par adjudication ou enchère publique. Ils sont assortis d'une date d'échéance et d'un taux d'intérêt spécifiés. Toutes les obligations négociables en dollars canadiens portent un intérêt fixe payable semestriellement et ne sont pas rachetables par anticipation. Comme elles sont transférables, elles peuvent être négociées sur le marché secondaire.  1, record 22, French, - obligation%20n%C3%A9gociable%20%C3%A0%20taux%20fixe

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

subscription: A promise undertaken by a buyer with a mind to buy, at a stated price, a certain number of coins or sets of coins of a special issue that are being or will be minted; they are paid for in a single payment, by advance payment, or in installment payments after an initial account is given.  1, record 23, English, - subscriber

Record number: 23, Textual support number: 2 OBS

In this form of subscription, the buyer is usually allowed to cancel his order or limit it to a smaller number of coins or sets upon issuance, while the issuing mint guaranties its prices until shipment or guaranties the price of the whole set of coins if paid in a single payment before a stated date. But when the commitment involves precious metal coins to be issued in more than a year, it is possible that the prices be established only once the coins have been issued. In this case, the buyer will have to pay the market price before receiving the coins; he may also choose to cancel his order or limit it to a smaller number of coins, but not after shipment of the coins.  1, record 23, English, - subscriber

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

souscription; achat par souscription : Engagement à acheter, contre paiement d'un prix convenu à l'avance, une pièce ou une série de pièces d'une émission spéciale et dont le monnayage est en cours ou à venir; le paiement peut se faire en un seul versement, par paiement anticipé, ou par étalement des paiements une fois un paiement initial versé.  1, record 23, French, - souscripteur

Record number: 23, Textual support number: 2 OBS

L'achat par souscription sous-entend habituellement confirmation de l'intention d'acheter au moment de l'émission du produit; l'acheteur par souscription a donc droit de se désister alors que, de son côté, la Monnaie émettrice garantit habituellement ses prix jusqu'à la livraison ou garantit un prix global pour l'ensemble des pièces si payées en un seul paiement avant une date donnée. Il se peut cependant que, dans le cas de pièces en métal précieux devant être frappées dans plus d'un an, le prix ne puisse en être établi qu'au moment de l'émission; dans ce cas, l'acheteur devra les payer aux prix du marché avant d'en prendre livraison, ou pourra toujours annuler sa commande ou la modifier, mais ne pourra plus le faire une fois la ou les pièces reçues.  1, record 23, French, - souscripteur

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

A card issued by a financial institution or a company that entitles the holder to sign for goods and services and to pay for them at a later time.  2, record 24, English, - credit%20card

Record number: 24, Textual support number: 1 OBS

Cards issued by a chartered bank, a trust company, or a credit union, such as the Bank of Montreal MasterCard, the Canada Trust MasterCard, the CS CO-OP MasterCard, the Bank of Nova Scotia Visa, the Royal Bank Visa, and the Visa Desjardins. Also, cards issued by retailers such as Canadian Tire, Eaton’s, The Bay and Sears as well as gasoline cards issued by Esso, Ultramar and Petro-Canada.  2, record 24, English, - credit%20card

Record number: 24, Textual support number: 2 OBS

Term and definition standardized by the Government of Canada Terminology and Language Standardization Board (TLSB).  3, record 24, English, - credit%20card

Record number: 24, Textual support number: 3 OBS

Compare to "debit card".  4, record 24, English, - credit%20card

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Carte, émise par un établissement financier ou une société, qui permet à son titulaire de régler, sans versement immédiat, le paiement de biens et de services.  2, record 24, French, - carte%20de%20cr%C3%A9dit

Record number: 24, Textual support number: 1 OBS

Les cartes des banques à charte, compagnies de fiducie et coopératives de crédit (MasterCard Banque de Montréal, MasterCard Canada Trust, MasterCard CS CO-OP ou Visa Banque de Nouvelle-Écosse, Visa Banque Royale, Visa Desjardins); les cartes de commerçants (Canadian Tire, Eaton, La Baie, Sears); les cartes de détaillants d'essence (Esso, Ultramar, Petro-Canada).  2, record 24, French, - carte%20de%20cr%C3%A9dit

Record number: 24, Textual support number: 2 OBS

Terme et définition normalisés par la Commission générale de normalisation terminologique et linguistique du gouvernement du Canada (CGNTL).  3, record 24, French, - carte%20de%20cr%C3%A9dit

Record 24,  Textual support,  Spanish

Record number: 24, Textual support number: 1 DEF

Tarjeta de material plástico emitida por un banco o una institución especializada a nombre de una persona, que podrá utilizarla para efectuar compras y realizar pagos a crédito o al contado al finalizar el mes dentro de unos límites de riesgo prefijados.  2, record 24, Spanish, - tarjeta%20de%20cr%C3%A9dito

Record number: 24, Textual support number: 1 OBS

La entidad emisora carga al comerciante un porcentaje por este servicio, y en algunos casos una cuota fija anual al tenedor. Tiene una banda magnética para dificultar el fraude y facilitar su uso, por ejemplo, VISA.  2, record 24, Spanish, - tarjeta%20de%20cr%C3%A9dito

Record number: 24, Textual support number: 2 OBS

tarjeta de crédito: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 24, Spanish, - tarjeta%20de%20cr%C3%A9dito

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

Said of company whose assets are worth less than its issued capital, if when its earning capacity is insufficient to pay interest on the capital. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 25, English, - overcapitalized

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

Where it is customary for a bill of exchange to be issued in a set, i. e. two or three original copies, then each copy states as follows :’Pay this first of exchange, second/third unpaid’, or ’pay this second of exchange, first and third unpaid’. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 26, English, - first%20of%20exchange

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Original d'une lettre de change sur l'étranger préparée en plusieurs exemplaires ou en plusieurs jeux. Les lettres sont postées séparément pour bien s'assurer qu'elles parviendront au pays où elles sont payables.  1, record 26, French, - premi%C3%A8re%20de%20change

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

Paid-up Capital. That part of the issued capital of a company which the subscribers have been required to pay. When issuing securities the issuer may require only part payment of the issue price. The remainder is the uncalled capital, and may be called at any time as the financial needs of the company dictate.  2, record 27, English, - paying%20up%20of%20capital

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Versement effectif de l'apport en espèces ou en nature que les actionnaires d'une société se sont engagés à fournir lors de leur souscription au capital.  1, record 27, French, - lib%C3%A9ration%20du%20capital

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

A government travel card issued to an employee who is authorized to pay for approved business travel of groups of people who are not Federal Public Service employees. Departments are liable for any charges resulting from the use of the card.  1, record 28, English, - responsibility%20centre%20travel%20card

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Carte de voyage qu'émet le gouvernement à un employé qui est autorisé à payer les frais de déplacement en service commandé de groupes de personnes qui ne sont pas des fonctionnaires fédéraux. Les ministères sont responsables de tous les frais attribuables à l'utilisation de la carte.  1, record 28, French, - carte%20de%20voyage%20de%20centre%20de%20responsabilit%C3%A9

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

A list issued to departments to improve consistency and accuracy in the alignment of pay entitlement codes to economic objects mainly in standard object 01. A pay entitlement code classifies the type of remuneration paid to employees pursuant to a collective bargaining agreement, the terms and conditions of employment, or to other arrangements.  1, record 29, English, - List%20of%20Pay%20Entitlment%20Codes

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Liste diffusée aux ministères afin de les aider à établir la correspondance entre ces codes et les articles économiques, surtout ceux de l'article courant 01. Le code de versement de la paye sert à classifier le type de rémunération versée aux employés en vertu de leur convention collective ou de leurs conditions d'emploi, par exemple.  1, record 29, French, - Liste%20des%20codes%20de%20versement%20de%20la%20paye

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

subscription: A promise undertaken by a buyer with a mint to buy, at a stated price, a certain number of coins or sets of coins of a special issue that are being or will be minted; they are paid for in a single payment, by advance payment, or in installment payments after an initial account is given.  1, record 30, English, - subscription%20plan

Record number: 30, Textual support number: 1 OBS

In this form of subscription, the buyer is usually allowed to cancel his order or limit it to a smaller number of coins or sets upon issuance, while the issuing mint guaranties its prices until shipment or guaranties the price of the whole set of coins if paid in a single payment before a stated date. But when the commitment involves precious metal coins to be issued in more than a year, it is possible that the prices be established only once the coins have been issued. In this case, the buyer will have to pay the market price before receiving the coins; he may also choose to cancel his order or limit it to a smaller number of coins, but not after shipment of the coins.  1, record 30, English, - subscription%20plan

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

souscription; achat par souscription : Engagement à acheter, contre paiement d'un prix convenu à l'avance, une pièce ou une série de pièces d'une émission spéciale et dont le monnayage est en cours ou à venir; le paiement peut se faire en un seul versement, par paiement anticipé, ou par étalement des paiements une fois un paiement initial versé.  1, record 30, French, - r%C3%A9gime%20d%27achat%20par%20souscription

Record number: 30, Textual support number: 1 OBS

L'achat par souscription sous-entend habituellement confirmation de l'intention d'acheter au moment de l'émission du produit; l'acheteur par souscription a donc droit de se désister alors que, de son côté, la Monnaie émettrice garantit habituellement ses prix jusqu'à la livraison ou garantit un prix global pour l'ensemble des pièces si payées en un seul paiement avant une date donnée. Il se peut cependant que, dans le cas de pièces en métal précieux devant être frappées dans plus d'un an, le prix ne puisse en être établi qu'au moment de l'émission; dans ce cas, l'acheteur devra les payer aux prix du marché avant d'en prendre livraison, ou pourra toujours annuler sa commande ou la modifier, mais ne pourra plus le faire une fois la ou les pièces reçues.  1, record 30, French, - r%C3%A9gime%20d%27achat%20par%20souscription

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

A promise undertaken by a buyer with a mint to buy, at a stated price, a certain number of coins or sets of coins of a special issue that are being or will be minted; they are paid for in a single payment, by advance payment, or in installment payments after an initial account is given.  1, record 31, English, - subscription

Record number: 31, Textual support number: 1 OBS

In this form of subscription, the buyer is usually allowed to cancel his order or limit it to a smaller number of coins or sets upon issuance, while the issuing mint guaranties its prices until shipment or guaranties the price of the whole set of coins if paid in a single payment before a stated date. But when the commitment involves precious metal coins to be issued in more than a year, it is possible that the prices be established only once the coins have been issued. In this case, the buyer will have to pay the market price before receiving the coins; he may also choose to cancel his order or limit it to a smaller number of coins, but not after shipment of the coins.  1, record 31, English, - subscription

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Engagement à acheter, contre paiement d'un prix convenu à l'avance, une pièce ou une série de pièces d'une émission spéciale et dont le monnayage est en cours ou à venir; le paiement peut se faire en un seul versement, par paiement anticipé, ou par étalement des paiements une fois un paiement initial versé.  1, record 31, French, - souscription

Record number: 31, Textual support number: 1 OBS

L'achat par souscription sous-entend habituellement confirmation de l'intention d'acheter au moment de l'émission du produit; l'acheteur par souscription a donc droit de se désister alors que, de son côté, la Monnaie émettrice garantit habituellement ses prix jusqu'à la livraison ou garantit un prix global pour l'ensemble des pièces si payées en un seul paiement avant une date donnée. Il se peut cependant que, dans le cas de pièces en métal précieux devant être frappées dans plus d'un an, le prix ne puisse en être établi qu'au moment de l'émission; dans ce cas, l'acheteur devra les payer aux prix du marché avant d'en prendre livraison, ou pourra toujours annuler sa commande ou la modifier, mais ne pourra plus le faire une fois la ou les pièces reçues.  1, record 31, French, - souscription

Record number: 31, Textual support number: 2 OBS

Voir sous l'équivalent français de l'entrée «subscription».  1, record 31, French, - souscription

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

The [Chart of Accounts] manual will be issued in phases. The contents of the first phase and the proposed contents of the subsequent phases are summarized here for reference purposes. Chapter 8. Classification by Objects(Nature of Transactions), including a description of the object system, the Master Lists for all the object codes, the List of Pay Entitlement Codes, the List of Descriptions for the object codes, and the use of standard objects 15 and 16 to identify internal transactions.  1, record 32, English, - pay%20entitlement%20code

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

Le Manuel [du plan comptable] sera publié par étapes. Voici, à titre documentaire, une description sommaire de la première étape et des éléments envisagés pour les étapes suivantes. [...] Chapitre 8. Classification par article (nature de l'opération) : description du système de classification par article, listes types de tous les codes d'articles, liste des codes de versements de la paye, liste descriptive des codes des articles et renseignements sur le recours aux articles 15 et 16 pour désigner les opérations internes.  1, record 32, French, - code%20de%20versements%20de%20la%20paye

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

... remuneration statements(T4, T4A, Relevé 1 and Relevé 2) issued by the various pay systems.  1, record 33, English, - remuneration%20statement

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

[...] états de rémunération (T4, T4A, Relevé 1 et Relevé 2) sont émis automatiquement par les divers systèmes de paye.  1, record 33, French, - %C3%A9tat%20de%20r%C3%A9mun%C3%A9ration

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 DEF

Debt securities collateralized by mortgage loans on the bond issuer's books. The income generated by the mortgages is used to pay principal and interest on the bonds. The best example is the collateralized mortgage obligation issued by the Federal Home Loan Mortgage Corporation.  1, record 34, English, - pay%2Dthrough%20bond

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

In current usage, the money market in Canada generally refers to the market for short term credit instruments such as treasury bills, non-financial commercial paper, negotiable bank paper, finance company paper, etc. Paper in these contexts is really legally issued promises to pay(i. e.-I. O. U. s).  1, record 35, English, - non%2Dfinancial%20commercial%20paper

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Selon l'usage courant, le marché monétaire au Canada se rapporte généralement au marché des instruments de crédit à court terme tels que les bons du Trésor, le papier commercial non financier, le papier bancable négociable, le papier de sociétés de financement, etc. Le «papier» dans ce contexte est vraiment un acte authentique qui constitue une promesse de payer (c.-à-d. une reconnaissance de dette).  1, record 35, French, - papier%20commercial%20non%20financier

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

[Superannuation] Screening Procedure and Commencement of Current Contribution Deductions. Where it is determined that an employee is full time and is eligible to be a contributor on appointment, the department notifies the paying office by means of the staff pay certificate to commence deductions with effect from the day employment commenced.(...) When the certificate of appointment is issued, the Screening Form(DSS 2013, App. 16) is completed and sent to the Superannuation Division, together with a copy of the certificate.(...) Part I of the Screening Form is completed by the employing department and Part II is completed by the employee and checked by the personnel officer(...)  1, record 36, English, - screening%20form

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

Mode de détermination de l'admissibilité à la pension et commencement des retenues des contributions courantes. Quand on a déterminé qu'une personne est un employé à plein temps et qu'il est admissible à devenir contributeur lors de sa nomination, le ministère avise au moyen d'un certificat de rémunération d'employés le bureau de la paye de commencer les retenues à compter de la date de début de l'emploi. (...) Une fois que le certificat de nomination a été délivré, on remplit la formule d'admissibilité (DSS 2013, Annexe 16), et on l'envoie à la Division des pensions accompagnée d'un exemplaire du certificat. (...) C'est l'organisme employeur qui remplit la Partie I de la formule d'admissibilité et l'employé la Partie II, cette dernière étant vérifiée par l'agent du personnel (...)  1, record 36, French, - formule%20d%27admissibilit%C3%A9

Record 36,  Textual support,  Spanish