TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Prescription drug insurance allows you to obtain drugs prescribed by a health professional without having to pay the full price. It is mandatory at all times for persons permanently residing in Quebec. This insurance may be public or private... RAMQ [Régie de l'assurance maladie du Québec] manages the Public Prescription Drug Insurance Plan.  1, record 1, English, - Public%20Prescription%20Drug%20Insurance%20Plan

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

L'assurance médicaments [...] permet d'obtenir des médicaments prescrits par un professionnel ou une professionnelle de la santé sans avoir à payer la totalité du prix. Elle est obligatoire en tout temps pour les personnes qui résident au Québec de façon permanente. Cette assurance peut être publique ou privée [...] La RAMQ [Régie de l'assurance maladie du Québec] administre le régime public d'assurance médicaments.  1, record 1, French, - r%C3%A9gime%20public%20d%27assurance%20m%C3%A9dicaments

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

... where a person, being required... to pay a part or instalment of a contribution, has failed to pay all or any part thereof as required, he shall, on payment of the amount he failed so to pay, pay interest thereon at the rate of 6% per annum... [Canada Pension Plan].  1, record 2, English, - instalment%20of%20a%20contribution

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

(...) lorsqu'une personne, requise (...) de payer une partie ou un versement d'une cotisation, a omis d'acquitter ainsi qu'elle en était requise la totalité ou une fraction de cette partie ou de ce versement de cotisation, elle doit, lors du paiement du montant qu'elle a ainsi omis de faire, acquitter sur ce montant un intérêt de 6% l'an (...)  1, record 2, French, - versement%20d%27une%20cotisation

Record number: 2, Textual support number: 1 OBS

Loi citée : Régime de pensions du Canada.  2, record 2, French, - versement%20d%27une%20cotisation

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A sales commission plan is an outline used for a pay structure for your sales team. That pay structure usually involves two parts : a base salary and a certain amount of the total from each sale they make—the commission.  3, record 3, English, - sales%20commission%20plan

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Un plan de commission de vente est une incitation financière utilisée pour motiver les vendeurs à atteindre leurs objectifs de vente. L'objectif est simple : augmenter les ventes et les affaires en incitant les vendeurs à dépasser leur niveau de confort.  2, record 3, French, - plan%20de%20commission%20de%20vente

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

An employee who has been granted parental leave without pay, shall be paid a parental allowance in accordance with the terms of the Supplemental Unemployment Benefit(SUB) Plan...  3, record 4, English, - parental%20allowance

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Le fonctionnaire qui se voit accorder un congé parental non payé reçoit une indemnité parentale conformément aux modalités du Régime de prestations supplémentaires de chômage (RPSC) […]  3, record 4, French, - indemnit%C3%A9%20parentale

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

… locked-in retirement income funds(LRIFs) are tax-sheltered accounts used to pay out the accumulated value of a locked-in RRSP [registered retirement savings plan], locked-in retirement account…, or locked-in amounts under a registered pension plan … the LRIF [does not] have to be converted to a life annuity.  2, record 5, English, - locked%2Din%20retirement%20income%20fund

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The PWGSC' s [Public Works and Government Services Canada's] regional pay offices continue to be responsible for adjusting any pension plan deductions and to adjust the pension adjustment amount(PA) starting from the date of 35 years of service, as per current procedures and in accordance with the data received from the compensation advisor.  3, record 6, English, - regional%20pay%20office

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Les bureaux de paye régionaux de TPSGC [Travaux publics et Services gouvernementaux Canada] continuent d'être responsables de rajuster les cotisations de retraite et le facteur d'équivalence (FE) à compter de la date marquant les 35 ans de service ouvrant droit à pension. Pour ce faire, ils doivent suivre les procédures courantes et utiliser les données que leur auront transmises les conseillers en rémunération.  3, record 6, French, - bureau%20de%20paye%20r%C3%A9gional

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Human resources managers plan, organize, direct, control and evaluate the operations of human resources and personnel departments, and develop and implement policies, programs and procedures regarding human resource planning, recruitment, collective bargaining, training and development, occupation classification and pay and benefit administration. They represent management and participate actively on various joint committees to maintain ongoing relations between management and employees. Human resources managers are employed throughout the private and public sectors.  1, record 7, English, - Human%20resources%20managers

Record number: 7, Textual support number: 2 OBS

0112: classification system code in the National Occupational Classification.  2, record 7, English, - Human%20resources%20managers

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Les directeurs des ressources humaines planifient, organisent, dirigent, contrôlent et évaluent les activités d'un service des ressources humaines et du personnel. En outre, ils élaborent des politiques et mettent en œuvre des programmes et des procédures en matière de planification des ressources humaines, de recrutement, de négociation des conventions collectives, de formation et de perfectionnement, de classification de postes et d'administration de la rémunération et des avantages sociaux. Ils représentent la direction et participent activement aux réunions des différents comités paritaires afin de veiller à gérer de façon continue les relations entre la direction et les employés. Ils travaillent dans les secteurs privé et public.  1, record 7, French, - Directeurs%2Fdirectrices%20des%20ressources%20humaines

Record number: 7, Textual support number: 2 OBS

0112 : code du système de classification de la Classification nationale des professions.  2, record 7, French, - Directeurs%2Fdirectrices%20des%20ressources%20humaines

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A registered savings vehicle that allows [Canadians aged 18 and older] to earn investment income tax-free inside the account.  3, record 8, English, - tax%2Dfree%20savings%20account

Record number: 8, Textual support number: 1 OBS

[Account-holders] do not have to pay taxes on earnings within the account(including interest, dividends or capital gains) or on money [they] withdraw from the TFSA. Contributions to the account are not tax-deductible, however, unlike contributions to [their] RRSP [registered retirement savings plan].  3, record 8, English, - tax%2Dfree%20savings%20account

Record number: 8, Textual support number: 2 OBS

The tax-free savings account was introduced in the 2008 federal budget and came into effect in 2009.  4, record 8, English, - tax%2Dfree%20savings%20account

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Instrument d'épargne enregistré qui permet [aux Canadiens de 18 ans et plus] de gagner un revenu de placement non assujetti à l'impôt.  3, record 8, French, - compte%20d%27%C3%A9pargne%20libre%20d%27imp%C3%B4t

Record number: 8, Textual support number: 1 OBS

[Les épargnants ne paient] aucun impôt sur le rendement des placements (intérêt, dividendes ou gains en capital) ni sur les retraits effectués à partir du CELI. Toutefois, contrairement aux cotisations au REER [régime enregistré d'épargne-retraite], les cotisations au CELI ne sont pas déductibles d'impôt.  3, record 8, French, - compte%20d%27%C3%A9pargne%20libre%20d%27imp%C3%B4t

Record number: 8, Textual support number: 2 OBS

Annoncé dans le budget fédéral de 2008 et entré en vigueur en 2009.  4, record 8, French, - compte%20d%27%C3%A9pargne%20libre%20d%27imp%C3%B4t

Record number: 8, Textual support number: 3 OBS

comptes d'épargne libre d'impôt : pluriel.  4, record 8, French, - compte%20d%27%C3%A9pargne%20libre%20d%27imp%C3%B4t

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Reduction in contribution on qualification for paid-up benefit of $500. In the case of a participant employed in the Public Service who(1) has attained the age of sixty-five years, and(2) has completed(a) five years of substantially continuous employment, or(b) five years of continuous participation in the plan, the government will pay a lump sum premium representing all future contributions in respect of $500 of the participant's basic benefit and this portion of his benefit then becomes "paid up".  2, record 9, English, - paid%20up%20benefit

Record number: 9, Textual support number: 1 OBS

See section "Supplementary Death Benefit", p. 22 in CSSSU.  3, record 9, English, - paid%20up%20benefit

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Réduction de la cotisation lors de l'admissibilité à la prestation acquittée de $500. Dans le cas d'un participant employé dans la Fonction publique qui (1) a atteint l'âge de soixante-cinq ans, et (2) compte (a) cinq ans d'emploi sans interruption sensible, ou (b) cinq ans de participation continue au régime, le gouvernement verse, sous forme d'une somme globale, une prime représentant toutes les cotisations à venir à l'égard de la prestation de base de $500 du participant et cette portion de sa prestation devient sur ce "acquittée".  2, record 9, French, - prestation%20acquitt%C3%A9e

Record number: 9, Textual support number: 1 OBS

Voir le chapitre "Prestation de décès supplémentaire", p. 22 dans CSSSU.  3, record 9, French, - prestation%20acquitt%C3%A9e

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

The first step in the development method is to lay out the most economically feasible subdivision plan and estimate the gross income from the sale of the lots, as if the tract were fully subdivided and sold. From the anticipated gross revenues, the next step is to deduct the total cost of development : the cost of installing streets and utilities, the expense of marketing the lots, interest charges on money borrowed, the cost of administration; professional fees, taxes, overhead, and the developer's profit for undertaking the venture. The balance is presumed to be the value of the raw land-the price which a developer would likely pay for the tract "as is", to be used for subdivision purposes.  1, record 10, English, - development%20method

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

La méthode du lotissement. Elle consiste à projeter une subdivision hypothétique de lots sur l'emplacement. On évalue le prix de vente brut de tous les lots, puis on soustrait les coûts d'aménagement. Le reste constituera la valeur du terrain, y compris les profits. Le profit qu'exige les promoteurs est alors déduit et le solde constitue la valeur s'il n'y a pas eu de retard majeur dans la mise en marché des lots (...) La mesure de la valeur définitive constitue réellement le prix que paierait le promoteur pour le terrain en tenant compte de la possibilité d'utilisation de l'emplacement.  1, record 10, French, - m%C3%A9thode%20du%20lotissement

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

A pay plan whereby increases in salary are directly related to the employee's assessed level of performance.  3, record 11, English, - performance%20pay%20plan

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Régime de rémunération selon lequel les gains d'un employé sont calculés d'après son rendement au travail.  3, record 11, French, - r%C3%A9gime%20de%20r%C3%A9mun%C3%A9ration%20au%20rendement

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

At the Public Service of Canada, the date, for purposes of classification and pay administration, that a new or revised classification plan comes into effect.  2, record 12, English, - effective%20conversion%20date

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

La date où, pour des raisons de classification et d'administration de la rémunération, un plan d'évaluation, nouveau ou révisé, est mis en vigueur.  2, record 12, French, - date%20d%27entr%C3%A9e%20en%20vigueur%20de%20la%20conversion

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

CWA [Compensation Web Applications] is a suite of self-service pay, pension and insurance applications enabling employees to monitor and manage their personal compensation information, as well as calculate pay, pension and insurance "what if" scenarios to assist with financial planning. CWA allows employees to view their Pension and Insurance Benefits Statement, their Statement of Earnings(Pay Stub), and request changes to their Voluntary Deductions. Employees can also use the Pension Benefits Calculator, the Service Buyback Estimator, the Retirement Package, the Pension Portability Package, the Service Buyback Package and the Public Service Health Care Plan(PSHCP) Web Application to help them make important pension and insurance related decisions.  4, record 13, English, - Compensation%20Web%20Applications

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Les AWR [Applications Web de la rémunération] sont un ensemble d’applications en libre-service sur la paye, les pensions et les assurances qui permettent aux employés de surveiller et de gérer leurs renseignements personnels en matière de rémunération, de même que de calculer leur paye, leurs pensions et leurs assurances en fonction de scénarios hypothétiques, afin de les aider à mieux planifier leurs finances. Les AWR permettent aux employés de consulter leur relevé de pensions et de prestations d’assurance et leurs états des gains (talons de paye), et d’apporter des modifications à leurs retenues volontaires. En outre, le Calculateur de pension de retraite, l’Estimateur du rachat de service, l’application Web du Régime de soins de santé de la fonction publique ainsi que les trousses d’information sur la retraite, sur la transférabilité des pensions et le rachat de service peuvent aider les employés à prendre des décisions importantes en ce qui concerne leurs pensions et leurs assurances.  4, record 13, French, - Applications%20Web%20de%20la%20r%C3%A9mun%C3%A9ration

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

A position in an established group not converted to a new group and/or level or a new classification plan and/or pay structure.  1, record 14, English, - residual%20class

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Poste faisant partie d'un groupe établi qui n'est pas converti à un nouveau groupe et/ou niveau ou à un nouveau système de classification et/ou une nouvelle structure de rémunération.  1, record 14, French, - cat%C3%A9gorie%20r%C3%A9siduelle

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

The Compensation Web Applications(CWA) are a group of secure applications designed to provide government of Canada employees with pay, pension and health care plan information.  1, record 15, English, - secure%20application

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Les Applications Web de la rémunération (AWR) sont un groupe d’applications protégées qui fournissent des renseignements sur la paye, la pension et sur le Régime de soins de santé aux employés du gouvernement du Canada.  1, record 15, French, - application%20prot%C3%A9g%C3%A9e

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

The articles in the collective agreement, pay plan or terms and conditions of employment that are not related to the remuneration that an employee receives for the performance of the duties of the position.  2, record 16, English, - non%2Dsalary%20terms%20and%20conditions%20of%20employment

Record number: 16, Textual support number: 1 OBS

This would include but is not limited to leave, severance pay, allowances, check-off, hours of work, overtime, etc.  2, record 16, English, - non%2Dsalary%20terms%20and%20conditions%20of%20employment

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Articles de la convention collective, du régime de rémunération ou des conditions d'emploi qui ne sont pas liés à la rémunération reçue par un employé pour l'exécution des fonctions du poste.  2, record 16, French, - conditions%20d%27emploi%20non%20salariales

Record number: 16, Textual support number: 1 OBS

Sont comprises, sans s'y limiter, le congé, l'indemnité de départ, les indemnités, le précompte des cotisations, les heures de travail, les heures supplémentaires, etc.  2, record 16, French, - conditions%20d%27emploi%20non%20salariales

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

The rate achievable for fully satisfactory performance in the case of levels covered by a performance pay plan or the maximum salary rate in the case of all other groups and levels.  1, record 17, English, - attainable%20maximum%20rate%20of%20pay

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Taux qu'il est possible d'atteindre avec un rendement entièrement satisfaisant, dans le cas des niveaux visés par un régime de rémunération au rendement ou du taux de rémunération maximal dans le cas de tous les autres groupes et niveaux.  1, record 17, French, - taux%20de%20r%C3%A9mun%C3%A9ration%20maximal%20accessible

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Candidates for SAPP(Special Assignment Pay Plan) assignments shall be provided with written offers of assignment, detailing the nature, location, duration and conditions of the assignment, the measures to be taken to regularize their employment status following completion of the assignment, and the department responsible for implementing those measures.  1, record 18, English, - written%20offer%20of%20assignment

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Les candidats aux affectations en vertu du PRAS (Programme de rémunération d'affectation spéciale) se verront remettre une offre écrite d'affectation indiquant la nature, l'endroit, la durée et les conditions de l'affectation, les mesures à prendre pour régulariser leur situation d'emploi au terme de l'affectation, et le ministère chargé de la mise en œuvre de ces mesures.  1, record 18, French, - offre%20%C3%A9crite%20d%27affectation

Record number: 18, Textual support number: 1 OBS

Manuel du Conseil du Trésor/Ressources humaines.  2, record 18, French, - offre%20%C3%A9crite%20d%27affectation

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Candidates for SAPP(Special Assignment Pay Plan) assignments shall be provided with written offers of assignment, detailing the nature, location, duration and conditions of the assignment, the measures to be taken to regularize their employment status following completion of the assignment, and the department responsible for implementing those measures.  1, record 19, English, - regularize%20the%20employment%20status

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Les candidats aux affectations en vertu du PRAS (Programme de rémunération d'affectation spéciale) se verront remettre une offre écrite d'affectation indiquant la nature, l'endroit, la durée et les conditions de l'affectation, les mesures à prendre pour régulariser leur situation d'emploi au terme de l'affectation, et le ministère chargé de la mise en œuvre de ces mesures.  1, record 19, French, - r%C3%A9gulariser%20la%20situation%20d%27emploi

Record number: 19, Textual support number: 1 OBS

Manuel du Conseil du Trésor/Ressources humaines.  2, record 19, French, - r%C3%A9gulariser%20la%20situation%20d%27emploi

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

The joint union management pay equity study was completed using a gender neutral classification plan.  2, record 20, English, - gender%20neutral%20classification%20plan

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

La Commission a souligné qu’elle était prête à fournir des conseils et des suggestions pour l’élaboration d’un plan de classification non sexiste.  2, record 20, French, - plan%20de%20classification%20non%20sexiste

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

The BCRs [Building Condition Reports] have been an invaluable tool to document the extent of "catch up" required and as a basis for the eventual development of a long term facilities maintenance program plan. Based on their analysis it appears that the accumulated backlog may still be as high as $200 million. However, the continued infusion of rust-out funding(now extended through 2006/07) is beginning to pay dividends. Along with DFA [disaster financial assistance] maintenance funding and capital or lease replacement, the backlog is being reduced as evidenced by this year's restatement of the estimated accumulated deferred maintenance...  1, record 21, English, - rust%2Dout%20funding

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, 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 22, English, - insured%20pension%20plan

Record 22,  Textual support,  French

Record number: 22, 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 22, French, - r%C3%A9gime%20de%20retraite%20garanti

Record number: 22, Textual support number: 1 OBS

régime de retraite garanti et régime garanti sont les termes utilisés au Québec.  4, record 22, French, - r%C3%A9gime%20de%20retraite%20garanti

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

A current service contribution is the amount that the employer and, as the case may be, the active members are required to pay to ensure payment of the refunds and pension benefits provided under the pension plan in respect of service completed during a fiscal year of the plan and credited under the plan.  2, record 23, English, - current%20service%20contribution

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

La cotisation d'exercice est la somme que doivent verser l'employeur et, le cas échéant, les participants actifs pour permettre l'acquittement des remboursements et prestations prévus par le régime de retraite au titre de services effectués pendant un exercice financier du régime et reconnus par ce dernier.  3, record 23, French, - cotisation%20pour%20services%20courants

Record number: 23, Textual support number: 1 OBS

L'expression «cotisation d'exercice» est préférée au Québec.  4, record 23, French, - cotisation%20pour%20services%20courants

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

The legal discharge of pension plan obligations for accrued pension benefits, either by transfer of assets directly to plan participants in satisfaction of their rights or by the purchase of annuity contracts in which a third party unconditionally undertakes to pay all pension benefits.  2, record 24, English, - pension%20plan%20settlement

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Opération par laquelle un employeur met légalement fin à son obligation de verser des prestations de retraite en vertu d'un régime de retraite, soit en transférant directement des éléments d'actif du régime aux participants en contrepartie de leurs droits aux prestations, soit en concluant un contrat de rente par lequel une tierce partie prend l'engagement inconditionnel de verser le total des prestations constituées.  1, record 24, French, - liquidation%20d%27un%20r%C3%A9gime%20de%20retraite

Record 24,  Textual support,  Spanish

Record number: 24, Textual support number: 1 CONT

Se le continuará pagando su salario como trabajador actual hasta que Pagaduría informe que la liquidación de jubilación le ha sido cancelada [...]  1, record 24, Spanish, - liquidaci%C3%B3n%20de%20pensi%C3%B3n

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

The method whereby pension benefits earned to date are based on the pension plan formula, the employee's pay and service history and other factors at the date of determination.  2, record 25, English, - accumulated%20benefit%20method

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Méthode d'évaluation actuarielle selon laquelle les avantages de retraite ou autres avantages sociaux futurs accumulés à une date donnée sont établis à partir des dispositions du régime de retraite et de certains facteurs concernant le passé du salarié jusqu'à cette date, notamment les salaires qu'il a perçus et les périodes de services validées.  2, record 25, French, - m%C3%A9thode%20de%20r%C3%A9partition%20des%20prestations%20constitu%C3%A9es

Record number: 25, Textual support number: 1 OBS

méthode de répartition des prestations accumulées : terme utilisé par le Conseil des normes comptables internationales.  3, record 25, French, - m%C3%A9thode%20de%20r%C3%A9partition%20des%20prestations%20constitu%C3%A9es

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

A new entitlement code has been established in order to pay the additional salary to Members of Parliament who choose not to contribute to the pension plan or who choose to pay a different amount than programmed in the Regional Pay System.  2, record 26, English, - additional%20salary

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Un nouveau code de versement est établi afin de verser le traitement additionnel aux députés qui optent de ne pas cotiser au plan de retraite ou qui optent de payer un montant autre que celui programmé dans le Système régional de paye.  1, record 26, French, - traitement%20additionnel

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

"initial solvency balance" means,(a) for a plan in respect of which an employer does not elect not to redetermine..., the difference, positive or negative, obtained by subtracting,(i) the aggregate special payments, with respect to any solvency deficiency that arose before the Regulation date, that the employer would have been required to pay to the pension fund before the initial valuation date if the solvency deficiency and related special payments were calculated...  1, record 27, English, - initial%20solvency%20balance

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

«solde de solvabilité initial» a) Dans le cas d'un régime à l'égard duquel un employeur ne choisit pas de ne pas faire de redétermination [...] , la différence, positive ou négative, obtenue en soustrayant : (i) le total des paiements spéciaux, relativement à un déficit de solvabilité né avant la date du Règlement, que l'employeur aurait été obligé de faire à la caisse de retraite avant la date d'évaluation initiale si le déficit de solvabilité et les paiements spéciaux connexes avaient été calculés [...]  1, record 27, French, - solde%20de%20solvabilit%C3%A9%20initial

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

If the plan member was on leave without pay, the retirement date is the date specified by the plan member or the date notification of the retirement from the employing department is received by the Superannuation Sector, whichever is later.  1, record 28, English, - notice%20of%20retirement

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

Si le participant était en congé non payé, la date de la retraite est celle signalée par le participant ou celle de la réception, par le Secteur des pensions de retraite, de l'avis de retraite émis par le ministère employeur; la dernière de ces deux dates étant retenue.  1, record 28, French, - avis%20de%20retraite

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

... an employee who, at the end of a period of absence without pay, is contributing to the Pension Plan of Certain Teachers of the Pension Plan of Peace Officers in Correctional Services, provided the employee was not in the latter case holding pensionable employment under the Civil Service Superannuation Plan at the time the period of absence without pay began, may also redeem such a period of absence prior to his or her participation in any such plan if the application was received while the employee was participating in this plan.  1, record 29, English, - period%20of%20absence%20without%20pay

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

[...] employé qui, dès la fin d'une période d'absence sans traitement, cotise au régime de retraite de certains enseignants ou au régime de retraite des agents de la paix en services correctionnels si, dans ce dernier cas, il n'occupait pas une fonction visée par le régime de retraite des fonctionnaires au moment où il s'est absenté sans traitement, peut également racheter cette période d'absence antérieure à sa participation à l'un ou l'autre de ces régimes si la demande a été reçue alors qu'il participait au présent régime.  1, record 29, French, - p%C3%A9riode%20d%27absence%20sans%20traitement

Record number: 29, Textual support number: 1 PHR

Période d'absence antérieure.  1, record 29, French, - p%C3%A9riode%20d%27absence%20sans%20traitement

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

A type of insurance copayment where the participant’s share of payment is based on a percentage of total cost.  3, record 30, English, - coinsurance

Record number: 30, Textual support number: 1 CONT

The health plan may pay 80% of the allowable charge, with the covered person responsible for the remaining 20%. The 20% amount is then referred to as the coinsurance amount.  4, record 30, English, - coinsurance

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Une fois la franchise payée, la personne assume seulement une partie (c'est-à-dire un pourcentage) du coût des médicaments couverts. C'est ce qu'on appelle la coassurance.  1, record 30, French, - coassurance

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

A stand-alone computer program that calculates the Canada Pension Plan(CPP) ;Employment Insurance(EI) ;and federal, provincial(except Quebec) and territorial tax deductions for all pay periods.  1, record 31, English, - Tables%20On%20Diskette

Record number: 31, Textual support number: 1 OBS

Canada Revenue Agency’s computer program.  2, record 31, English, - Tables%20On%20Diskette

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

Programme informatisé autonome qui calcule les retenues du Régime de pensions du Canada (RPC), de l'assurance-emploi (AE) et des retenues d'impôt fédéral, provincial (excepté le Québec) et territorial pour toutes les périodes de paie.  1, record 31, French, - Tables%20sur%20disquette

Record number: 31, Textual support number: 2 OBS

Programme informatisé utilisé à l'Agence du revenu du Canada.  2, record 31, French, - Tables%20sur%20disquette

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 OBS

A plan which allows a person to withdraw money from his RRSPs to pay for his education or that of his or her spouse or common-law partner.  3, record 32, English, - Lifelong%20Learning%20Plan

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

Régime qui permet à une personne de retirer des fonds de ses REER pour financer le coût de ses études ou celles de son conjoint.  3, record 32, French, - R%C3%A9gime%20d%27encouragement%20%C3%A0%20l%27%C3%A9ducation%20permanente

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

Various features of the benefits payable under a pension plan other than the basic benefits. For example, bridging benefits, survivors benefits, indexing of pensions in pay, and disability benefits.  2, record 33, English, - ancillary%20benefit

Record number: 33, Textual support number: 1 CONT

An ancillary benefit for which a member has met all eligibility requirements under the pension plan necessary to exercise the right to receive payment of the benefit shall be included in calculating the member’s pension benefit or the commuted value of the pension benefit.  3, record 33, English, - ancillary%20benefit

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Avantages offerts par un régime de retraite en plus des prestations de base, notamment les prestations de raccordement, les prestations au survivant, l'indexation des pensions en cours de versement et les prestations d'invalidité.  2, record 33, French, - prestation%20accessoire

Record number: 33, Textual support number: 1 CONT

Une prestation accessoire dont un participant a rempli toutes les conditions d'admissibilité en vertu du régime de pension nécessaires à l'exercice du droit de recevoir le paiement de la prestation doit être comprise dans le calcul de la prestation de pension du participant ou de la valeur de rachat de la prestation de pension.  3, record 33, French, - prestation%20accessoire

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

Treasury Board of Canada Secretariat. This pay plan describes pay administration for employees in the University Teaching Group(UT) of the Scientific and Professional Category. The objective of this plan is to encourage optimum performance by enabling senior management to recognize experience and to reward employees in the University Teaching Group according to their contribution to the attainment of the goals of the Canadian military colleges. It reflects an approach to compensation used by progressive universities in Canada and is in accord with government policy on personnel management. The plan(approved March 11, 1982, TB 781410) provides college principals with flexibility in recommending merit/maturity pay increases for faculty members within a salary range for each level and selected performance awards to distinguished members of the faculty.  1, record 34, English, - Salary%20administration%20plan%20%2D%20University%20Teaching%20Group

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

Secrétariat du Conseil du Trésor du Canada. Le présent document décrit le Régime de rémunération des employés du groupe d'enseignement universitaire (UT), de la catégorie scientifique et professionnelle. Ce régime a pour but de favoriser un rendement optimal en permettant à la haute direction de reconnaître l'expérience des employés du groupe d'enseignement universitaire et de les rémunérer en fonction de leur contribution à la réalisation des objectifs que se fixent les collèges militaires du Canada. Il s'inspire d'un concept de rémunération appliqué par toutes les universités avant-gardistes du Canada et est compatible avec la politique du gouvernement en matière de gestion du personnel. Approuvé le 11 mars 1982 par la délibération 781410 du Conseil du Trésor, le régime donne aux directeurs des collèges la latitude voulue pour recommander, en fonction de l'échelle de rémunération applicable à chaque niveau, des augmentations de traitement fondées sur le mérite et l'ancienneté ainsi que l'attribution de primes de rendement à des professeurs émérites ayant atteint le maximum de l'échelle.  1, record 34, French, - R%C3%A9gime%20d%27administration%20des%20traitements%20%2D%20Groupe%20d%27enseignement%20universitaire

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

Publics Works and Government Services Canada, Compensation Sector.  1, record 35, English, - Pension%20Services%20Directorate

Record number: 35, Textual support number: 2 OBS

Pension Services Directorate is responsible for the direction and management of pension plan administration for organizations subject to the provisions of the Public Services Superannuation Act. The services included are advisory services, application and program support, training development and delivery, maintenance of all pension related manuals, pension funds financial administration and business planning. In addition, the Directorate is responsible for providing pay and pension administration services to members of the Royal Canadian Mounted Police(RCMP) and Canadian Armed Forces as well as the publication of all compensation forms.  1, record 35, English, - Pension%20Services%20Directorate

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

Travaux publics et Services gouvernementaux Canada, Secteur de la rémunération.  1, record 35, French, - Direction%20des%20services%20li%C3%A9s%20aux%20pensions

Record number: 35, Textual support number: 2 OBS

Cette direction s'occupe des orientations et des activités liées à la gestion du régime de pension pour le compte des organismes assujettis à la Loi sur la pension de la fonction publique. Elle fournit, entre autres, des services consultatifs, des services de soutien à l'application et au programme, d'élaboration et de prestation de cours de formation, l'entretien des manuels reliés à la pension ainsi que de gestion financière et de planification des activités concernant les caisses de retraite. Elle fournit aussi des services de gestion liés à la paye et aux pensions aux membres de la Gendarmerie royale du Canada (GRC) et des Forces armées canadiennes et s'occupe de la diffusion des formulaires relatifs à la rémunération.  1, record 35, French, - Direction%20des%20services%20li%C3%A9s%20aux%20pensions

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

The CPP Investment Board is a corporation managed independently of the Canada Pension Plan by experienced investment professionals drawn from the private sector. Their job is to invest CPP contributions that are not required to pay current benefits, in a way that maximizes returns without undue risk. The money that they invest today will be needed by the Canada Pension Plan to help pay the pensions of working Canadians who will begin retiring 20 years from now.  1, record 36, English, - Canada%20Pension%20Plan%20Investment%20Board

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

L'Office d'investissement du régime de pensions du Canada est une société de placement gérée, indépendamment du Régime de pensions du Canada, par des spécialistes du placement expérimentés provenant du secteur privé. Leur rôle consiste à investir les cotisations au RPC dont celui-ci n'a pas besoin pour payer les prestations courantes dans le but d'obtenir un rendement maximal tout en assumant un minimum de risques. Les fonds que l'Office investit aujourd'hui permettront au Régime de pensions du Canada de payer les pensions des travailleurs canadiens qui commenceront à prendre leur retraite dans 20 ans.  1, record 36, French, - Office%20d%27investissement%20du%20r%C3%A9gime%20de%20pensions%20du%20Canada

Record number: 36, Textual support number: 2 OBS

Appellations confirmées par l'organisme situé à Toronto. À noter que le mot régime ne prend pas de majuscule dans le nom de l'Office.  2, record 36, French, - Office%20d%27investissement%20du%20r%C3%A9gime%20de%20pensions%20du%20Canada

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

A type of short-term disability plan which is often established for hourly employees. WI [weekly indemnity] plans are generally insured programs which pay a specified amount, either a flat dollar amount or an earnings-related amount for each week the employee is absent from work due to illness or accident.  3, record 37, English, - weekly%20indemnity%20plan

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Type de régime d'assurance en cas d'invalidité de courte durée, souvent offert aux employés rémunérés à l'heure. Généralement, il s'agit de régimes d'assurance en vertu desquels le prestataire reçoit un montant spécifique ou un montant proportionnel aux revenus assurés, pour chaque semaine d'absence en raison de maladie ou d'accident.  3, record 37, French, - r%C3%A9gime%20%C3%A0%20indemnit%C3%A9s%20hebdomadaires

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

To evaluate the duties and responsibilities of a position and assign a pay plan, title, series and grade level.  2, record 38, English, - classify%20a%20position

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

Distribuer des postes de travail par classe.  2, record 38, French, - classifier%20un%20poste

Record number: 38, Textual support number: 1 OBS

Alors que la classification est l'établissement de classes ou de catégories, le classement est l'insertion, selon un ordre donné, d'individus ou d'objets à l'intérieur des classes.  3, record 38, French, - classifier%20un%20poste

Record number: 38, Textual support number: 1 CONT

Le ministère a expliqué qu'il avait seulement versé à M. McLean une rémunération d'intérim pour le poste de gestionnaire, TDPP [Traitement des déclarations et des paiements des particuliers] dans le cadre de son PPC [programme de perfectionnement du personnel] pendant environ deux mois jusqu'à ce qu'il puisse créer et classifier un poste de gestionnaire de projets.  4, record 38, French, - classifier%20un%20poste

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

At the Public Service of Canada, the rates of pay, from minimum to maximum, payable to employees in a given group and level as established by a collective agreement or pay plan.  2, record 39, English, - range%20of%20rates

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Taux de rémunération, du minimum au maximum, payables aux employés d'un groupe et d'un niveau donnés, tel qu'établie par une convention collective ou un régime de rémunération.  2, record 39, French, - fourchette%20des%20taux

Record 39,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

The long-term disability insurance plan provides up to 60% of monthly pay(including Social Security and Workers’ Compensation), up to a maximum of $10, 000 per month. You are eligible for certain benefits, including health care plan coverage, during the period of a long-term disability.  2, record 41, English, - long%2Dterm%20disability%20insurance%20plan

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

[L'assurance-invalidité (AI)] vise à garantir les moyens d'existence aux personnes assurées devenues invalides, que ce soit par des prestations en nature (mesures de réadaptation) ou par des prestations en espèces (rentes ou allocations).  2, record 41, French, - r%C3%A9gime%20d%27assurance%2Dinvalidit%C3%A9

Record number: 41, Textual support number: 2 OBS

Invalidité au sens de la loi. La loi fédérale sur l'assurance-invalidité définit l'invalidité comme une «diminution de la capacité de gain ou d'accomplir les tâches habituelles telles que les travaux ménagers, résultant d'une atteinte à la santé physique, psychique ou mentale». Cette incapacité doit être permanente ou de longue durée (au moins un an).  2, record 41, French, - r%C3%A9gime%20d%27assurance%2Dinvalidit%C3%A9

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 OBS

Liberal Plan for Better Health Care. The "Five in Five" Plan--an all-out drive to achieve major reductions over the next five years--by the end of 2009--for waiting times in at least five key areas : cancer, heart, diagnostic imaging, joint replacements, and sight restoration. The Plan would get the data, set the targets, fix the problem and help pay the bill.  1, record 42, English, - %5C%22Five%20in%20Five%5C%22%20Plan

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

Plan libéral pour de meilleurs soins de santé. Le Plan « Cinq en Cinq » - une offensive tous azimuts pour effectuer, durant les cinq prochaines années, d'ici la fin 2009, des réductions majeures aux temps d'attente dans au moins cinq domaines importants : les interventions liées au cancer et celles liées aux maladies coronariennes, les diagnostics par imagerie, les remplacements d'articulations et la restauration de la vision. Le Plan colligera les données, établira les objectifs et aidera à défrayer la facture.  1, record 42, French, - Plan%20%C2%AB%20Cinq%20en%20Cinq%20%C2%BB

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

It is obligatory for all employees... to belong to one or more complementary retirement plans that pay out retirement benefits prorated on contributions paid in. All employees and employers contribute to the basic plan of the Old Age Security Fund... Added to it, reflecting employee status and income level, are the complementary retirement funds.  1, record 43, English, - complementary%20retirement

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

[Les] salariés percoivent une retraite de base et une ou plusieurs retraites complémentaires résultant des différentes activités qu'ils ont exercées au cours de leur carrière.  1, record 43, French, - retraite%20compl%C3%A9mentaire

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

A sub-division of an occupational group made necessary when the positions in the group... are not sufficiently homogeneous to permit either their evaluation by a single classification plan nor comparisons with a single outside pay market.  2, record 44, English, - sub%2Dgroup

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 CONT

Certains groupes sont [...] divisés en sous-groupes, soit pour avoir un rapport plus étroit avec certains marchés extérieurs précis, soit pour permettre d'aborder différemment l'évaluation d'une partie d'un groupe, au besoin.  2, record 44, French, - sous%2Dgroupe

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 DEF

An appraisal method that is one of four techniques to arrive at the value of a parcel of land and is normally applied when comparable sales are not available to use the more popular direct comparison approach.  1, record 45, English, - land%20development%20method

Record number: 45, Textual support number: 1 OBS

The appraiser must construct a hypothetical plan of subdivision or a building design based on the highest and best use, determine the sale price of the eventual development, evaluate costs associated with time delays, e. g., debt service, servicing costs, and marketing costs, and arrive at a final estimate of the price that a developer would pay in light of such future anticipated gains. Given the wide range of assumptions, this approach has limited use, but may be the only method to arrive at a value or range of value for a specific property.  1, record 45, English, - land%20development%20method

Record number: 45, Textual support number: 2 OBS

Other methods of site valuation include: Abstraction Method-Site Valuation, Comparative Sales Method-Site Valuation, and Land Residual Method-Side Valuation.  1, record 45, English, - land%20development%20method

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 CONT

Dans l'évaluation du terrain, l'évaluateur doit recourir à l'une des quatre méthodes reconnues en évaluation, à savoir la méthode de comparaison, la méthode de répartition ou de soustraction, la méthode du revenu résiduel au terrain et la méthode du lotissement.  1, record 45, French, - m%C3%A9thode%20du%20lotissement

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

A contract of savings group insurance shall not provide insurance in an amount in excess of... an amount equal to the maturity value where the savings or investment plan contains an undertaking to pay a stated or determinable maturity value in cash on a fixed or determinable date.  2, record 46, English, - maturity%20value

Record 46,  Textual support,  French

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

... the Board [Canada Industrial Relations Board]... may... require the employer... to pay to any employee any benefits under such a plan to which the employee was entitled before the requirements of paragraphs 89(1)(a) to(d) were met...  1, record 47, English, - requirements%20of%20paragraph

Record number: 47, Textual support number: 1 OBS

Usually in plural.  2, record 47, English, - requirements%20of%20paragraph

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

[...] le Conseil [Conseil canadien des relations industrielles] peut [...] enjoindre à l'employeur [...] de verser à un employé les avantages prévus par une telle police et auxquels l'employé avait droit avant que les conditions prévues aux alinéas 89(1)a) à d) ne soient remplies [...]  1, record 47, French, - conditions%20pr%C3%A9vues%20%C3%A0%20l%27alin%C3%A9a

Record number: 47, Textual support number: 1 OBS

Pluriel d'usage.  2, record 47, French, - conditions%20pr%C3%A9vues%20%C3%A0%20l%27alin%C3%A9a

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

... the Board [Canada Industrial Relations Board] may, by order,... require the employer to reinstate any medical, dental, disability, life or other insurance plan, or to pay to any employee any benefits under such a plan...  1, record 48, English, - pay%20benefits

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 CONT

[...] le Conseil [Conseil canadien des relations de travail] peut enjoindre, par ordonnance, à l'employeur de rétablir une police d'assurance invalidité, d'assurance médicale, d'assurance de soins dentaires, d'assurance-vie ou autre régime d'assurance ou de verser à un employé les avantages prévus par une telle police [...]  1, record 48, French, - verser%20les%20avantages

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 OBS

The Interest Relief Plan, as a component of the Canada Student Loans Program, helps full-time or part-time students who are finding it difficult to pay back their federal student loans because of low income. Under the Plan, the Government of Canada pays the interest on Canada student loans and, during this time, the student does not have to make any loan payments. Interest relief is normally approved for 3 month periods for a maximum lifetime benefit of up to 18 months and is available within the first five years of repayment for full-time students. Part-time students may receive interest relief one month after receiving their loan.  2, record 49, English, - Interest%20Relief%20Plan

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 OBS

Le Régime d'exemption d'intérêts, composante du Programme canadien de prêts aux étudiants, aide les étudiants à temps plein ou à temps partiel qui ont de la difficulté à rembourser leur prêt d'études fédéral en raison d'un faible revenu. En vertu de ce régime, le gouvernement du Canada paye les intérêts sur le prêt canadien d'études et, durant la période où il s'applique, l'étudiant n'est pas tenu de rembourser son prêt. En temps normal, l'approbation d'exemption d'intérêts est valide pour des périodes de trois mois sur une durée maximale à vie de 18 mois au cours des cinq premières années du remboursement pour les étudiants à temps plein. Les étudiants à temps partiel peuvent obtenir une exemption d'intérêts un mois après avoir touché leur prêt.  2, record 49, French, - R%C3%A9gime%20d%27exemption%20d%27int%C3%A9r%C3%AAts

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 CONT

To provide a fair and impartial redress process for clients who contest Income Tax and Goods and Service Tax assessments and reassessments, requirements to pay Canada Pension Plan(CPP) contributions and Employment Insurance(EI) premiums, and entitlements to rebates, refunds and credits under the various statutes administered by [Revenue Canada].  1, record 50, English, - entitlement%20to%20rebates

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 CONT

Procurer une voie de recours juste et impartiale aux clients qui s'opposent aux cotisations et nouvelles cotisations d'impôt sur le revenu et de taxe sur les produits et services, aux demandes de versement de cotisations du Régime de pensions du Canada (RPC) et des primes de l'assurance-emploi (AE), ainsi qu'aux règles d'admissibilité aux remboursements, remises et crédits prévus dans les diverses lois appliquées par [Revenu Canada].  1, record 50, French, - admissibilit%C3%A9%20aux%20remboursements

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 DEF

At the Public Service of Canada, the percentage relationship of the actual salary paid to an employee to the control point salary rate for the employee’s certified level.  2, record 51, English, - compa%2Dratio

Record number: 51, Textual support number: 1 OBS

If a merit pay plan with compa ratio is in effect, what is the compa ratio for personnel administrators as a group.  3, record 51, English, - compa%2Dratio

Record 51,  Textual support,  French

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

The premium or any portion thereof, due from a resident of a province under that province's hospitalization and/or medical care insurance plan; the employer may pay the employee's premium in part or in whole.  1, record 52, English, - provincial%20health%20care%20premium

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 DEF

Prime, ou partie de celle-ci, payable par une personne en vertu du régime d'assurance-hospitalisation ou d'assurance-soins médicaux de sa province de résidence; l'employeur peut verser la prime, en totalité ou en partie.  1, record 52, French, - prime%20vers%C3%A9e%20en%20vertu%20de%20r%C3%A9gimes%20provinciaux%20d%27assurance%2Dmaladie

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 OBS

A provincial/territorial government insurance plan designed to provide compensation for loss of wages and other benefits to employees in the event of a work related accident or illness. The plan, which is funded by employers who pay annual assessments into a general accident, fund, is administered by the Workers’ Compensation Board within each jurisdiction.  2, record 53, English, - Workers%20Compensation

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 OBS

Régime gouvernemental d'assurance (de niveau provincial ou territorial) destiné à compenser la perte de revenus et d'autres avantages subis par les travailleurs victimes de maladies professionnelles ou d'accidents du travail. Chaque régime est financé par les cotisations annuelles des employeurs versées dans une caisse générale des accidents et administré par une Commission des accidents du travail.  2, record 53, French, - Indemnisation%20des%20travailleurs

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 OBS

This plan offers young men and women with an electronic background the opportunity to join the Canadian Forces. Those applicants who are selected will be awarded incentive pay credits and time credited towards promotion upon enrolment in military occupations for non-commissioned members; related to that field.  1, record 54, English, - Skill%20Trades%20Entry%20Plan

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 OBS

Ce Programme offre aux jeunes hommes et aux jeunes femmes qui ont des compétences en électronique l'occasion de se joindre aux Forces canadiennes. Les candidats choisis se verront attribuer une catégorie de prime de rendement et des crédits d'ancienneté comptant pour l'avancement au moment de leur enrôlement dans un des métiers militaires (non-officiers); reliés à ce domaine  1, record 54, French, - Programme%20d%27enr%C3%B4lement%20%2D%20M%C3%A9tiers%20sp%C3%A9cialis%C3%A9s

Record number: 54, Textual support number: 2 OBS

Définitions anglaise et française trouvées dans un dépliant tête-bêche traitant de ce programme.  2, record 54, French, - Programme%20d%27enr%C3%B4lement%20%2D%20M%C3%A9tiers%20sp%C3%A9cialis%C3%A9s

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 DEF

a situation allowing members of Parliament to benefit from reverse double-dipping.  2, record 55, English, - reverse%20dip

Record number: 55, Textual support number: 1 CONT

For those unfamiliar with these terms, a double dip occurs when a former MP, who is receiving a political pension, accepts a second paycheque from the public purse for a government job. Double-dipping is to be forbidden under reforms to the MPs’ pension plan announced in February by Treasury Board president Art Eggleton. But the reverse dip wasn’t mentioned in those reforms. This dip is more insidious because it's largely hidden. It occurs when sitting MPs accept parliamentary pay($64, 400 in salary, plus a $21, 300 tax-free allowance) and also quietly collect pensions from previous public service. The pensions may derive from a stint as a provincial MLA, or jobs in the public service or the military.  1, record 55, English, - reverse%20dip

Record 55,  Textual support,  French

Record number: 55, Textual support number: 1 OBS

Il s'agit de la même notion que le "double-dip" mais dans ce cas, la situation est inversée.  1, record 55, French, - cumul%20de%20traitement%20et%20de%20pension

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 DEF

For members of Parliament, accepting parliamentary pay while collecting pensions from previous public service.  1, record 56, English, - reverse%20dipping

Record number: 56, Textual support number: 1 OBS

For those unfamiliar with these terms, a double dip occurs when a former MP, who is receiving a political pension, accepts a second paycheque from the public purse for a government job. Double-dipping is to be forbidden under reforms to the MPs’ pension plan announced in February by Treasury Board president Art Eggleton. But the reverse dip wasn’t mentioned in those reforms. This dip is more insidious because it's largely hidden. It occurs when sitting MPs accept parliamentary pay($64, 400 in salary, plus a $21, 300 tax-free allowance) and also quietly collect pensions from previous public service. The pensions may derive from a stint as a provincial MLA, or jobs in the public service or the military.  2, record 56, English, - reverse%20dipping

Record 56,  Textual support,  French

Record number: 56, Textual support number: 1 OBS

Il s'agit de la même notion que le "double-dipping" mais dans ce cas, la situation est inversée.  1, record 56, French, - cumul%20de%20traitement%20et%20de%20pension

Record 56,  Textual support,  Spanish

Record 57,  Textual support,  English

Record number: 57, Textual support number: 1 CONT

In the sales profession, a draw is an incentive paid in advance of performance, such as a draw against future earnings, that typically is used to help salespeople through slow periods. A recoverable draw requires the sales representative to return an unearned amount of the draw or carry forward the unearned amount as a deficit if actual performance results in an earned incentive that is less than the draw provided. Nonrecoverable draws, also known as guarantees because they provide a certain level of incentive pay by the employer, are not expected to be returned, nor is the unearned amount carried forward.(Using Draws Wisely in Your Compensation Plan, Sales & Marketing Management(SAL) ISSN : 0163-7517 Vol : 142, Iss : 9, Aug 1990, p : 92-93.)  2, record 57, English, - recoverable%20draw

Record 57,  Textual support,  French

Record number: 57, Textual support number: 1 OBS

Que l'employeur peut récupérer dans certains cas.  1, record 57, French, - commission%20payable%20d%27avance

Record 57,  Textual support,  Spanish

Record 58,  Textual support,  English

Record number: 58, Textual support number: 1 CONT

In the sales profession, a draw is an incentive paid in advance of performance, such as a draw against future earnings, that typically is used to help salespeople through slow periods. A recoverable draw requires the sales representative to return an unearned amount of the draw or carry forward the unearned amount as a deficit if actual performance results in an earned incentive that is less than the draw provided. Nonrecoverable draws, also known as guarantees because they promise a certain level of incentive pay by the employer, are not expected to be returned, nor is the unearned amount carried forward.(Using Draws Wisely in Your Compensation Plan, Sales & Marketing Management(SAL) ISSN : 0163-7517 Vol : 142, Iss : 9, Aug 1990, p : 92-93.)  2, record 58, English, - non%20recoverable%20draw

Record 58,  Textual support,  French

Record number: 58, Textual support number: 1 OBS

Commission payable d'avance et non recouvrable.  1, record 58, French, - commission%20non%20recouvrable

Record 58,  Textual support,  Spanish

Record 59,  Textual support,  English

Record number: 59, Textual support number: 1 CONT

The Pay Administration Contingency Plan, as detailed in the Personnel Pay Input Manual, provides a special procedure which ensures that the pay of employees in bargaining units engaged in labour disruptions is promptly adjusted for absences due to strike activity, and that such employees receive their pay as soon as possible on or after the official pay day.  1, record 59, English, - pay%20administration%20contingency%20plan

Record 59,  Textual support,  French

Record number: 59, Textual support number: 1 CONT

Le plan d'urgence d'administration de la paye (voir le Guide d'entrée personnel - paye) permet de recourir à une procédure spéciale afin que la paye des employés appartenant aux unités de négociation visées et qui se sont absentés pour faire la grève, soit rajustée rapidement et que les employés la reçoivent le jour officiel de la paye ou le plus tôt possible par la suite.  1, record 59, French, - plan%20d%27urgence%20d%27administration%20de%20la%20paye

Record 59,  Textual support,  Spanish

Record 60,  Textual support,  English

Record number: 60, Textual support number: 1 CONT

The senior merit pay plan is designed to permit the salaries of Senior Executive(SX) and other senior officers... to be determined on the basis of merit.  1, record 60, English, - senior%20merit%20pay%20plan

Record number: 60, Textual support number: 1 OBS

senior merit pay plan : term officially approved by Treasury Board Secretariat.  2, record 60, English, - senior%20merit%20pay%20plan

Record 60,  Textual support,  French

Record number: 60, Textual support number: 1 CONT

Le régime de rémunération au mérite des cadres supérieurs a pour objet de lier au mérite le traitement des cadres supérieurs (SX) et [d']autres hauts fonctionnaires [...]  2, record 60, French, - r%C3%A9gime%20de%20r%C3%A9mun%C3%A9ration%20au%20m%C3%A9rite%20des%20cadres%20sup%C3%A9rieurs

Record number: 60, Textual support number: 1 OBS

régime de rémunération au mérite des cadres supérieurs : terme uniformisé par le Secrétariat du Conseil du Trésor.  3, record 60, French, - r%C3%A9gime%20de%20r%C3%A9mun%C3%A9ration%20au%20m%C3%A9rite%20des%20cadres%20sup%C3%A9rieurs

Record 60,  Textual support,  Spanish

Record 61,  Textual support,  English

Record number: 61, Textual support number: 1 CONT

A review of the duties performed by the employee immediately preceding the SAPP(Special Assignment Pay Plan) assignment causes an upward reclassification of those duties.  2, record 61, English, - upward%20reclassification