TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

Funding where the lender agrees not to pursue the borrower for amounts owing over and above the value of the security pledged if the borrower is unable to pay.  3, record 1, English, - non%2Drecourse%20financing

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Activité de financement dans laquelle le créancier ne possède aucun recours de nature générale contre le débiteur, si ce n'est la sûreté réelle sur un bien donné en garantie de l'exécution de l'obligation.  4, record 1, French, - financement%20garanti%20uniquement%20par%20s%C3%BBret%C3%A9%20r%C3%A9elle

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Financiamiento en el que el prestamista está de acuerdo en no demandar al prestatario por saldos deudores superiores al valor de los títulos empeñados si éste último es incapaz de pagar.  2, record 1, Spanish, - financiamiento%20sin%20posibilidad%20de%20recurso

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

The total dollar value of the combined elements of a compensation package including base salary, variable pay, benefits(e. g., pension, medical coverage) and perquisites.  5, record 3, English, - total%20compensation

Record number: 3, Textual support number: 2 DEF

At the Public Service of Canada, the aggregate of pay and the monetary equivalent of those allowances, benefits and other compensation-related terms and conditions of employment that the Treasury Board considers to be of significant magnitude.  4, record 3, English, - total%20compensation

Record number: 3, Textual support number: 1 CONT

An analysis of the preliminary 1976 data on various available measures of wages, salaries and earnings reveals varying degrees of moderation in rates of increase during the year, from little or insignificant slowdown in total compensation per worker to a very pronounced deceleration in base rate increases negotiated in agreements covering 500 or more workers.  6, record 3, English, - total%20compensation

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Valeur totale exprimée en dollars des éléments combinés d'un programme de rémunération incluant le traitement de base, la rémunération variable, les avantages (par exemple pension, couverture médicale) et les avantages indirects.  3, record 3, French, - r%C3%A9mun%C3%A9ration%20totale

Record number: 3, Textual support number: 1 CONT

La rémunération globale peut se définir comme l'ensemble des avantages matériels (salaires et avantages sociaux) reçus par l'employé pour l'exécution des fonctions de son poste ainsi que la somme de bénéfices psychologiques que l'employé en retire.  4, record 3, French, - r%C3%A9mun%C3%A9ration%20totale

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The value, or a measure of the value, of a pension that has been earned(but that may not come into pay for several years), or alternatively the basis on which pension entitlements have been accrued.  2, record 4, English, - pension%20benefit%20credit

Record number: 4, Textual support number: 1 CONT

... a pension benefit credit shall be determined in accordance with the Recommendations for the Computation of Transfer Values from Registered Pension Plans effective September 1, 1993 issued by the Canadian Institute of Actuaries, as amended from time to time.  5, record 4, English, - pension%20benefit%20credit

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Valeur totale à un moment donné, calculée selon les modalités réglementaires, des prestations de retraite et autres prestations acquises par le participant ou participant ancien au titre d'un régime spécial de pension.  4, record 4, French, - droit%20%C3%A0%20pension

Record number: 4, Textual support number: 1 CONT

[...] les drois à pension sont déterminés conformément aux recommandations pour le calcul des valeurs de transfert des régimes de retraite agréés de l'Institut canadien des actuaires, entrées en vigueur le 1er septembre 1993, avec leurs modifications successives.  5, record 4, French, - droit%20%C3%A0%20pension

Record number: 4, Textual support number: 1 OBS

L'expression «crédit de pension» est encore utilisée dans certaines lois fédérales. Cependant, c'est mieux d'éviter cette expression et d'utiliser les termes «droit à pension» ou «droit à retraite».  6, record 4, French, - droit%20%C3%A0%20pension

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

for the supply or purchase of goods.  3, record 5, English, - commercial%20contract

Record number: 5, Textual support number: 1 PHR

draft commercial contract, to pay the full value of the commercial contract  3, record 5, English, - commercial%20contract

Record number: 5, Textual support number: 2 OBS

Reproduced from the Glosario Provisional de Términos Jurídicos with the permission of the United Nations Office at Geneva.  4, record 5, English, - commercial%20contract

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 PHR

projet de contrat commercial, verser la valeur totale du contrat commercial  2, record 5, French, - contrat%20commercial

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 PHR

borrador del contrato comercial, pagar el valor total del contrato comercial  1, record 5, Spanish, - contrato%20de%20compraventa

Record number: 5, Textual support number: 1 OBS

Reproducido del Glosario Provisional de Términos Jurídicos con la autorización de las Oficina de las Naciones Unidas en Ginebra.  3, record 5, Spanish, - contrato%20de%20compraventa

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

... the rate a lessee would have to pay to borrow over a similar term(with similar security) the funds necessary to obtain an asset of a similar value to the leased asset.  2, record 6, English, - lessee%27s%20incremental%20borrowing%20rate

Record number: 6, Textual support number: 1 CONT

If the interest rate implicit in the lease is not readily determinable to the lessee, the lessee is required to use its incremental borrowing rate ...  5, record 6, English, - lessee%27s%20incremental%20borrowing%20rate

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

[...] taux [qu'un preneur] aurait à payer pour emprunter, pour une durée et avec une garantie similaires, les fonds nécessaires pour se procurer un bien de valeur comparable au bien loué.  1, record 6, French, - taux%20d%27emprunt%20marginal%20du%20preneur

Record number: 6, Textual support number: 1 CONT

Le preneur est tenu d'actualiser les paiements de loyers à l'aide du taux d'intérêt implicite du contrat de location s'il est possible de déterminer facilement ce taux. Il se peut toutefois que ce ne soit pas possible, auquel cas le preneur utilise son taux d'emprunt marginal [...]  1, record 6, French, - taux%20d%27emprunt%20marginal%20du%20preneur

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A written instruction to pay signed by a party as drawer, acceptor or endorser without receiving value therefore, and for the purpose of lending his name to some other person.  2, record 7, English, - accommodation%20bill

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Letra de cambio en que una persona, sin recibir contraprestación del librador, firma la letra como aceptante o endosante.  3, record 7, Spanish, - letra%20de%20complacencia

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

A cash bonus bid is expressed in terms of the dollar value a bidder is willing to pay in order to acquire a particular parcel. It is normally applied in assessing bids for parcels located in areas of proven oil and gas reserves(e. g. significant discovery and production licences).  1, record 8, English, - cash%20bonus%20bid

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Une offre-prime au comptant est exprimée en une valeur monétaire qu'un soumissionnaire est prêt à payer pour acquérir une parcelle particulière. Elle est normalement appliquée lors de l'évaluation des offres pour des parcelles situées dans des zones de réserves prouvées de pétrole et de gaz (par exemple, des attestations de découverte importantes et des licences de production).  1, record 8, French, - offre%2Dprime%20au%20comptant

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

[An Act that aims] to address equal pay for work of equal value within the federal public sector in a more proactive and timely way.  3, record 9, English, - Public%20Sector%20Equitable%20Compensation%20Act

Record number: 9, Textual support number: 1 OBS

This Act has been enacted in 2009.  4, record 9, English, - Public%20Sector%20Equitable%20Compensation%20Act

Record number: 9, Textual support number: 2 OBS

Public Sector Equitable Compensation Act: short title.  4, record 9, English, - Public%20Sector%20Equitable%20Compensation%20Act

Record number: 9, Textual support number: 3 OBS

An Act respecting the provision of equitable compensation in the public sector of Canada: long title.  4, record 9, English, - Public%20Sector%20Equitable%20Compensation%20Act

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

[Loi qui vise à] aborder la question du salaire égal pour un travail de valeur égale au sein du secteur public fédéral de manière plus proactive et en temps plus opportun.  3, record 9, French, - Loi%20sur%20l%26rsquo%3B%C3%A9quit%C3%A9%20dans%20la%20r%C3%A9mun%C3%A9ration%20du%20secteur%20public

Record number: 9, Textual support number: 1 OBS

Loi adoptée en 2009.  4, record 9, French, - Loi%20sur%20l%26rsquo%3B%C3%A9quit%C3%A9%20dans%20la%20r%C3%A9mun%C3%A9ration%20du%20secteur%20public

Record number: 9, Textual support number: 2 OBS

Loi sur l’équité dans la rémunération du secteur public : titre abrégé.  4, record 9, French, - Loi%20sur%20l%26rsquo%3B%C3%A9quit%C3%A9%20dans%20la%20r%C3%A9mun%C3%A9ration%20du%20secteur%20public

Record number: 9, Textual support number: 3 OBS

Loi concernant l’équité dans la rémunération du secteur public fédéral : titre intégral.  4, record 9, French, - Loi%20sur%20l%26rsquo%3B%C3%A9quit%C3%A9%20dans%20la%20r%C3%A9mun%C3%A9ration%20du%20secteur%20public

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, 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 10, English, - locked%2Din%20retirement%20income%20fund

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

To ensure that employees in federally regulated workplaces receive equal pay for work of equal value, Budget 2018 will move forward with new proactive pay equity legislation. This will be included in budget implementation legislation.  1, record 11, English, - budget%20implementation%20legislation

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Afin de s'assurer que les employés dans les milieux de travail assujettis à la réglementation fédérale touchent un salaire égal pour un travail de valeur égale, le budget de 2018 présentera une nouvelle loi proactive sur l'équité salariale. Celle-ci sera ajoutée à la législation de mise en œuvre du budget.  1, record 11, French, - l%C3%A9gislation%20de%20mise%20en%20%26oelig%3Buvre%20du%20budget

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Under a proactive pay equity regime, employers will need to examine their compensation practices and ensure that women and men working in federally regulated workplaces, including the federal private sector, the federal public service, Parliamentary workplaces and Ministers’ offices, receive equal pay for work of equal value.  1, record 12, English, - proactive%20pay%20equity%20regime

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Dans le cadre d'un régime proactif d'équité salariale, les employeurs devront examiner leurs pratiques en matière de rémunération et s'assurer que les femmes et les hommes qui travaillent dans les milieux de travail sous réglementation fédérale, y compris le secteur privé de compétence fédérale, la fonction publique fédérale, le Parlement et les cabinets ministériels, reçoivent un salaire égal pour un travail de valeur égale.  1, record 12, French, - r%C3%A9gime%20proactif%20d%27%C3%A9quit%C3%A9%20salariale

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The Government is proud to lead these efforts to reduce the gender wage gap and ensure that women working in federally regulated industries receive equal pay for work of equal value.  2, record 13, English, - federally%20regulated%20industry

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Le gouvernement est fier de diriger ces efforts visant à réduire l'écart salarial entre les sexes et à s'assurer que les femmes qui travaillent dans les industries sous réglementation fédérale touchent un salaire correspondant à la valeur de leur travail.  1, record 13, French, - industrie%20sous%20r%C3%A9glementation%20f%C3%A9d%C3%A9rale

Record number: 13, Textual support number: 1 OBS

Saint-Boniface.  3, record 13, French, - industrie%20sous%20r%C3%A9glementation%20f%C3%A9d%C3%A9rale

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

The amount available in cash if the policy is to be surrendered before it becomes payable by death or maturity.  3, record 14, English, - cash%20value

Record number: 14, Textual support number: 1 CONT

You can name the foundation as the owner and beneficiary of a policy you already own. You will be eligible for a donation receipt for the cash value of the policy and for any premiums you continue to pay.  4, record 14, English, - cash%20value

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Vous pouvez nommer la fondation titulaire et bénéficiaire d'une police que vous avez déjà. Vous serez admissible à un reçu officiel de dons pour la valeur de rachat brute de la police et pour toute prime que vous continuez à verser.  2, record 14, French, - valeur%20de%20rachat%20brute

Record number: 14, Textual support number: 1 OBS

La valeur de rachat est brute (cash value) si aucune déduction n'est faite (à titre d'arriérés de primes ou d'avances) du montant pouvant être touché immédiatement ou si aucune somme n'est ajoutée à ce montant à titre, par exemple, de participation aux bénéfices.  3, record 14, French, - valeur%20de%20rachat%20brute

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

Fraud consisting in the offender's using a large bill to pay for a small purchase, waiting for the shopkeeper to put change on the counter, and then, by a series of maneuvers involving changes of mind-such as asking for some other article of little value or for smaller change for some of the money on the counter-creating a confused situation in which the offender picks up much more of the money than is really due.  8, record 15, English, - quick%2Dchange%20scam

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Escroquerie dite «vol au rendez-moi». On englobe sous la formule «vol au rendez-moi» des agissements qui tournent autour de l'exemple suivant : une personne entre dans un magasin, prétend faire un achat, paie avec un billet et empoche la monnaie, puis renonce à cet achat, demande la restitution du billet mais profite de la confusion pour conserver la monnaie. De telles manœuvres relèvent de l'escroquerie, dès lors qu'elles sont accomplies dans le cadre de relations contractuelles.  4, record 15, French, - vol%20au%20rendez%2Dmoi

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

A temporary detention, without design of depriving the owner of the vessel, but to liberate or restore the ship or goods detained, or to pay the value thereof.  3, record 16, English, - arrest

Record number: 16, Textual support number: 1 CONT

"Arrest" means the detention of a ship by judicial process [in order] to secure a maritime claim but does not include the seizure of a ship in execution or satisfaction of a judgment.  4, record 16, English, - arrest

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Confiscation effectuée par une autorité administrative ou prononcée par un tribunal pour prouver ou sanctionner une infraction commise en mer.  6, record 16, French, - saisie

Record number: 16, Textual support number: 1 CONT

La saisie conservatoire [...] du navire est une mesure prise par un créancier qui craint de perdre son gage. [...] La saisie n'a pour effet que d'empêcher le navire de quitter le port; les autorités du port doivent s'opposer au départ. [...]  7, record 16, French, - saisie

Record number: 16, Textual support number: 1 OBS

arrêt : Certains dictionnaires appellent également «arrêt» la procédure de saisie-conservatoire du droit privé; pourtant il ne s'agit alors que d'une saisie sur un objet mobile susceptible de disparaître; on ne doit donc pas dire «arrêt» mais «saisie».  3, record 16, French, - saisie

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 OBS

embargo: reproducido del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.  3, record 16, Spanish, - embargo

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

A person who, for pay, regularly engages in the business of advising others as to the value of commodity futures or options or the advisability of trading in commodity futures or options, or issues analyses or reports concerning commodity futures or options.  3, record 17, English, - commodity%20trading%20advisor

Record number: 17, Textual support number: 1 OBS

commodity trading advisor: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  4, record 17, English, - commodity%20trading%20advisor

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

Le soussigné signale par la présente qu'il est exempt de l'inscription à titre de conseiller en opérations sur marchandises (commodity trading advisor) auprès de la Commodity Futures Trading Commission aux termes de la Commodity Exchange Act (États-Unis).  6, record 17, French, - conseiller%20en%20op%C3%A9rations%20sur%20marchandises

Record number: 17, Textual support number: 1 OBS

conseil en opérations à terme sur marchandises : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 17, French, - conseiller%20en%20op%C3%A9rations%20sur%20marchandises

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

A commission paid to an investment advisor by a mutual fund.  5, record 18, English, - trailer%20fee

Record number: 18, Textual support number: 1 CONT

The rate of the trailing commission is set by the fund manufacturer. [The commission is] paid out of the fund's management fee, so it's reflected in the fund's [management fees and operating expenses]. It typically ranges from 0. 25% to 1. 5% of the value of your investment each year. It is to pay for the services and advice the company and the advisor provide to you. The company may pay all or part of the commission to your financial advisor.  6, record 18, English, - trailer%20fee

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Commission payée à un conseiller en placement par un fonds commun de placement.  3, record 18, French, - commission%20de%20suivi

Record number: 18, Textual support number: 1 CONT

Le taux de la commission de suivi est fixé par l'émetteur du fonds. [La] commission est payée au moyen des frais de gestion du fonds, ce qui a un effet sur le ratio des frais de gestion du fonds. Elle varie habituellement entre 0,25 % et 1,5 % de la valeur de votre placement chaque année. Elle sert à payer les services et les conseils que la société et le conseiller vous fournissent. La société peut payer la totalité ou une partie de la commission versée à votre conseiller financier.  2, record 18, French, - commission%20de%20suivi

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

In an ordinary domestic English case, or a conflicts case where English law is the proper law of the contract, a clause referring to payment in gold of a specified standard of weight and fineness is presumed to be a gold value clause : it does not impose an obligation to pay gold or gold coins, but is used to ascertain or measure the amount of the debt, so that the debtor is obliged to pay in legal tender of the chosen currency the amount necessary at the date of payment to purchase gold or gold coins to the nominal amount of the debt.  1, record 19, English, - gold%20value%20clause

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Pour les payements en période de cours forcé, sont interdites les clauses de payements en or ou en valeur-or, en monnaie étrangère ou de garantie de change.  2, record 19, French, - clause%20de%20paiement%20en%20valeur%2Dor

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, 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 20, English, - development%20method

Record 20,  Textual support,  French

Record number: 20, 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 20, French, - m%C3%A9thode%20du%20lotissement

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Frustration of purpose is, in a sense, the converse of impracticability. The two ideas resemble each other in that neither is concerned with cases in which performance has become impossible. Impracticability is said to arise when a supplier of goods, services or other facilities alleges that performance of his own promise has become so burdensome to him that he should no longer be bound to render it. The argument of frustration of purpose, on the other hand, is put forward by the recipient of the goods, services or facilities : it is that supervening events have so greatly reduced the value to him of the other party's performance that he should no longer be bound to accept and pay for it.  2, record 21, English, - frustration%20of%20purpose

Record number: 21, Textual support number: 1 OBS

From the standpoint of the intended recipient of the performance.  3, record 21, English, - frustration%20of%20purpose

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Du point de vue du destinataire de la prestation.  2, record 21, French, - inex%C3%A9cutabilit%C3%A9%20finalitaire

Record number: 21, Textual support number: 2 OBS

inexécutabilité finalitaire: terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  3, record 21, French, - inex%C3%A9cutabilit%C3%A9%20finalitaire

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

... where the plaintiff claims to be put into "the same situation... as if the contract had been performed, "there are two quite distinct bases of assessment : difference in value and cost of cure... In the case of a contract to build... the prima facie rule is that the builder is, on breach, liable on a "cost of cure" basis : i. e. he must pay for the cost of putting the defects right or of completing the work.  1, record 22, English, - cost%20of%20cure

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

The cost of an item that remains useful beyond the acquisition period.  2, record 23, English, - capital%20cost

Record number: 23, Textual support number: 1 CONT

... while businesses would welcome the installation of remote terminal systems on their premises by the deposit-taking institutions, particularly if the latter pay part or all of the capital costs, they will probably want to use the terminals to capture more than just value data.  3, record 23, English, - capital%20cost

Record number: 23, Textual support number: 1 OBS

Capital costs include depreciable property, such as tangible capital assets (physical infrastructure and equipment, for example), as well as non-depreciable assets, such as land.  2, record 23, English, - capital%20cost

Record number: 23, Textual support number: 2 OBS

capital cost: term used by Parks Canada.  4, record 23, English, - capital%20cost

Record number: 23, Textual support number: 3 OBS

capital cost: term and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau.  5, record 23, English, - capital%20cost

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Coût d'un bien qui demeure utile au-delà de la période d’acquisition.  2, record 23, French, - co%C3%BBt%20en%20capital

Record number: 23, Textual support number: 1 CONT

[...] alors que les entreprises accueilleraient avec plaisir dans leurs locaux l'installation par les institutions de dépôts de systèmes de terminaux télécommandés, surtout si ces dernières défrayent une partie ou la totalité des coûts d'immobilisation, elles voudront probablement s'en servir pour emmagasiner des données autres que les données sur la valeur.  8, record 23, French, - co%C3%BBt%20en%20capital

Record number: 23, Textual support number: 1 OBS

Les coûts en capital comprennent les biens amortissables comme les immobilisations (les infrastructures matérielles et l'équipement, par exemple) ainsi que les biens non amortissables comme les terrains.  2, record 23, French, - co%C3%BBt%20en%20capital

Record number: 23, Textual support number: 2 OBS

coûts d'immobilisation : terme en usage à Parcs Canada.  9, record 23, French, - co%C3%BBt%20en%20capital

Record number: 23, Textual support number: 3 OBS

coût en capital; coût d'investissements; coût d'investissement : termes et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction.  10, record 23, French, - co%C3%BBt%20en%20capital

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

A purchase-money security interest in an item of collateral does not extend to or continue in the proceeds of the collateral after the obligation to pay the purchase price of the item, or to repay the value given for the purpose of enabling the debtor to acquire rights in the item, is discharged.  2, record 24, English, - purchase%2Dmoney%20security%20interest

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Les expressions purchase-money security interest in inventory et purchase-money security interest in goods pourront se rendre respectivement par «sûreté sur stock en garantie du prix d'achat» et «sûreté sur des objets en garantie du prix d'achat».  2, record 24, French, - s%C3%BBret%C3%A9%20en%20garantie%20du%20prix%20d%27achat

Record number: 24, Textual support number: 2 OBS

sûreté en garantie du prix d'achat : terme normalisé par le Comité de normalisation, Promotion de l’accès à la justice dans les deux langues officielles (PAJLO).  3, record 24, French, - s%C3%BBret%C3%A9%20en%20garantie%20du%20prix%20d%27achat

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

Rents and profits obtained from the land by one who is in unlawful possession of the land and who holds it against the true owner.  2, record 25, English, - mesne%20profits

Record number: 25, Textual support number: 1 CONT

Profits derived from land whilst the possession of it has been improperly withheld : that is, the yearly value of the premises. Mesne profits are the rents and profits which a trespasser has, or might have, received or made during his occupation of the premises, and which therefore he must pay over to the true owner as compensation for the tort which he has committed.  3, record 25, English, - mesne%20profits

Record number: 25, Textual support number: 1 OBS

mesne profits: term usually used in the plural in this context.  4, record 25, English, - mesne%20profits

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Bénéfices obtenus pendant qu'une personne occupait illégitimement les lieux d'une autre personne.  1, record 25, French, - b%C3%A9n%C3%A9fices%20interm%C3%A9diaires

Record number: 25, Textual support number: 1 OBS

bénéfices intermédiaires : terme habituellement utilisé au pluriel dans ce contexte.  2, record 25, French, - b%C3%A9n%C3%A9fices%20interm%C3%A9diaires

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

For the purposes of this section, a corporation is insolvent(a) where it is unable to pay its liabilities as they become due; or(b) where the realizable value of the assets of the corporation are less than the aggregate of its liabilities and stated capital of all classes.  1, record 26, English, - insolvent%20corporation

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Pour l'application du présent article, une société est insolvable dans l'un ou l'autre des cas suivants : a) elle ne peut acquitter son passif à échéance; b) la valeur de réalisation de son actif est inférieure à la somme de son passif et de son capital déclaré.  2, record 26, French, - soci%C3%A9t%C3%A9%20insolvable

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

A whole-of-government approach suggests : Widespread adoption of common and shared services for functions such as human resources, pay and benefits, and security to help get value for money.  2, record 27, English, - common%20and%20shared%20services

Record number: 27, Textual support number: 1 OBS

common and shared services: term used in the context of the Blueprint 2020 vision of the Government of Canada.  3, record 27, English, - common%20and%20shared%20services

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Une approche pangouvernementale se traduit par : L’adoption à grande échelle de services communs et partagés pour les fonctions telles que les ressources humaines, la paie et les avantages sociaux ainsi que la sécurité, afin d’optimiser les ressources.  2, record 27, French, - services%20communs%20et%20partag%C3%A9s

Record number: 27, Textual support number: 1 OBS

services communs et partagés : terme utilisé dans le contexte de la vision pour Objectif 2020 du gouvernement du Canada.  3, record 27, French, - services%20communs%20et%20partag%C3%A9s

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

An action for mesne profits is an action of trespass brought to recover profits derived from land whilst the possession of it was improperly withheld, that is, the yearly value of the premises. Mesne profits are the rents and profits which a trespasser has, or might have received or made during his occupation of the premises, and which, therefore, he must pay over to the true owner as compensation for the tort which he has committed. A claim for rent is therefore liquidated, while a claim for mesne profits is always unliquidated.  1, record 28, English, - action%20for%20mesne%20profits

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Action pour recouvrer des bénéfices intermédiaires illégitimes.  1, record 28, French, - action%20en%20b%C3%A9n%C3%A9fices%20interm%C3%A9diaires

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

A trust which must pay the noncharitable income beneficiary or beneficiaries a sum certain annually, or more frequently, if desired, which is not less than 5 per cent of the initial net fair market value of all property placed in the trust as finally determined for federal tax beneficiaries purposes.  3, record 29, English, - charitable%20remainder%20annuity%20trust

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Type de fiducie résiduaire de bienfaisance aux États-Unis qui verse chaque année un montant fixe à un ou plusieurs bénéficiaires, soit leur vie durant, soit pendant un nombre d'années donné.  2, record 29, French, - fiducie%20avec%20droit%20r%C3%A9versible%20%C3%A0%20une%20%26oelig%3Buvre%20de%20bienfaisance

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

A method for determining the monetary value of an option or clinical outcome by means of surveys in which people are presented with situations and asked what the maximum price is that they would be willing to pay for this option or clinical outcome.  1, record 30, English, - contingent%20valuation

Record number: 30, Textual support number: 1 OBS

contingent valuation: term and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau.  2, record 30, English, - contingent%20valuation

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Méthode visant à déterminer la valeur pécuniaire d'une option ou d'un résultat clinique au moyen de sondages qui consistent à présenter des situations aux personnes concernées et à leur demander le prix maximal qu'elles seraient disposées à payer pour cette option ou ce résultat clinique.  1, record 30, French, - %C3%A9valuation%20contingente

Record number: 30, Textual support number: 1 OBS

évaluation contingente; méthode d'évaluation contingente : termes et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction.  2, record 30, French, - %C3%A9valuation%20contingente

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

Where the owner or occupier of a parcel of land erects a line or boundary fence between that land and an adjoining parcel of land, the owner or occupier of the adjoining parcel of land, as soon as he receives any benefit or advantage from the line or boundary fence by the enclosure of his land or any portion thereof shall pay to the first mentioned owner or occupier a just proportion of the then value of the line or boundary fence; and thereafter the expense of maintaining and repairing the fence shall be borne by the adjoining owners or occupiers in equal shares.(R. S. M. 1988, B-70, ss. 2(2)).  2, record 31, English, - boundary%20fence

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

clôture de bornage : 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 31, French, - cl%C3%B4ture%20de%20bornage

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

TIGR stands for Term Investment Growth Receipt and is an outgrowth of the fast-evolving zero-coupon or strip-bond market.... With TIGR receipts, the coupons and face value of the bond represent a promise to pay a fixed amount at some future date. The price that the receipts fetch will depend on the time to maturity of the underlying coupon, the principal amount of the bond and the prevailing interest rates.  3, record 32, English, - Term%20Investment%20Growth%20Receipt

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

[...] Merrill Lynch vient tout récemment de lancer une première émission de $ 83 millions de Tigr (pour Term Investment Growth Receipts) que l'on a traduit par reçu d'investissement croissant à terme, [...] les Tigr série 1 sont des reçus de dépôt qui attestent de la propriété de paiements futurs d'intérêt et de capital spécifiques et identifiables en vertu d'obligations du gouvernement du Canada 14 % échéant le 1er octobre 2006 à être détenues par la compagnie de Fiducie Canada Permanent pour le compte des détenteurs de Tigr.  3, record 32, French, - re%C3%A7u%20d%27investissement%20croissant%20%C3%A0%20terme

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

A credit that is deducted from the income tax that an individual or corporation would otherwise pay.  3, record 33, English, - tax%20credit

Record number: 33, Textual support number: 1 OBS

It differs from a tax deduction, which is subtracted from a person's or a corporation's total income, thus lowering the taxable income against which income tax is levied. The value of the tax deduction for an individual depends on the level of income. The higher the income, the higher the top marginal rate of tax, and the greater the value of the tax deduction. In the case of a tax credit, however, the value is the same to all recipients, since it is deducted from the actual tax they would otherwise pay. The tax credit is considered a preferable way of extending benefits to individuals since it gives all recipients the same amount of money, while a tax deduction gives a greater benefit to people with high incomes. Moreover, a tax credit can be paid to people whose income is too low to require them to pay taxes, under a system of negative income tax, whereas a tax deduction can only benefit people who have taxable income.  3, record 33, English, - tax%20credit

Record number: 33, Textual support number: 2 OBS

tax credit: term used in the context of the Strategic and Operating Review of the federal government of Canada.  4, record 33, English, - tax%20credit

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Montant que la législation fiscale permet au contribuable de déduire de ses impôts à payer.  2, record 33, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 33, Textual support number: 1 OBS

Au Canada, outre le crédit de base, la loi accorde notamment les crédits suivants : achat d'actions, déficience mentale ou physique, dons de charité, enfants, études, fonds de travailleurs, frais de scolarité, frais médicaux, investissement, pension, personne à charge, personne âgée, personnel, personne mariée, recherche scientifique.  2, record 33, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 33, Textual support number: 2 OBS

Dans le cas du crédit pour impôt provincial, on emploie plutôt le mot «abattement».  2, record 33, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 33, Textual support number: 3 OBS

crédit d'impôt : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 33, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record 33,  Textual support,  Spanish

Record number: 33, Textual support number: 1 DEF

Monto en dinero a favor del contribuyente en la determinación de la obligación tributaria, que éste puede deducir del débito fiscal para determinar el monto de dinero a pagar al Fisco.  2, record 33, Spanish, - descuento%20impositivo

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Internal pay relativities, as between pay for one position and another within the public service, are determined solely by work value and job size considerations, as measured by a system of job evaluation.  2, record 34, English, - internal%20pay%20relativity

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Les relativités salariales internes, c'est-à-dire le rapport entre le salaire proposé et ceux du supérieur immédiat, des subordonnés et des pairs [...]  2, record 34, French, - relativit%C3%A9%20salariale%20interne

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

Predictive value improves the ability of the user to determine a company's future performance and take action accordingly, such as buying or selling stock, predicting the likelihood that a company will pay back a loan, or the likelihood the company will default or declare bankruptcy.  3, record 35, English, - predictive%20value

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 DEF

Qualité de l'information financière qui aide les destinataires à prévoir ce qui résultera d'événements passés, présents et futurs, et qui constitue à ce titre un élément de la pertinence de l'information.  1, record 35, French, - valeur%20pr%C3%A9dictive

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

Interest-bearing or discounted certificate of indebtedness, paying a fixed rate of interest over the life of the obligation, hence the name fixed income security.  2, record 36, English, - bond

Record number: 36, Textual support number: 1 OBS

The issuer is obligated by a written agreement(the bond indenture) to pay the holder a specific sum of money, usually semiannually but sometimes at maturity, as in the case with Zero-Coupon Bonds and the face value, or Par value of the certificate at maturity.  2, record 36, English, - bond

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Écrit constatant le droit d'une personne de se faire payer une certaine somme d'argent [...] Ex. bons du Trésor [...]  2, record 36, French, - bon

Record number: 36, Textual support number: 1 CONT

Bon- formule écrite constatant le droit d'une personne d'exiger une prestation, de toucher une somme d'argent, etc.  3, record 36, French, - bon

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

If you surrender a policy with cash value, you get back the premiums you paid plus the earnings(if any), minus the cost of the insurance protection and any surrender charges(usually in the first 10-20 years). In addition, you must pay ordinary income tax on any cash value gains you receive; a tax that you had previously avoided because of the tax deferral afforded to the build-up of cash in permanent insurance policies.  3, record 37, English, - surrender

Record number: 37, Textual support number: 1 OBS

The operation by which a policyholder relinquishes his or her cash value life insurance policy is called a "surrender".  4, record 37, English, - surrender

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 CONT

Autrement, le syndic de faillite (contrairement au créancier judiciaire ordinaire) «prend la place» de l'assuré et peut donc racheter la police quand elle est payable au patrimoine de l'assuré ou à un bénéficiaire qui n'est pas un membre de la famille, dans les circonstances où l'assuré lui-même pourrait le faire.  2, record 37, French, - racheter

Record number: 37, Textual support number: 1 OBS

L'opération par laquelle un assuré met fin à sa police d'assurance-vie avec valeur de rachat en vue d'obtenir une somme (la valeur de rachat) se nomme le «rachat».  3, record 37, French, - racheter

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

Garnishee deduction made if there is a court order against part of a worker’s pay to repay unpaid debts. (A person who is owed money by an employee obtains a court order and a specific amount of money is removed from the employee’s pay and sent to the person who obtained the court order.)  2, record 38, English, - garnishee%20deduction

Record number: 38, Textual support number: 2 CONT

The garnishee minimum pay in the deduction utility field for an employee garnishee deduction(calculation 94) must be a numeric value greater than zero.  3, record 38, English, - garnishee%20deduction

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Les retenues sur salaire : En dehors d'une saisie sur salaire qu'un employeur est obligé de pratiquer à la demande d'un tiers, il peut lui-même, dans certains cas, retenir des sommes sur la rémunération à payer au salarié.  2, record 38, French, - retenue%20sur%20salaire%20d%27un%20saisi

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

A contract for which the buyer of an option pays no premium up front but agrees to pay a predetermined premium if the option has any value at expiration.  2, record 39, English, - contingent%20premium%20option

Record number: 39, Textual support number: 1 OBS

The premium for a contingent premium option will exceed that of an ordinary option, but the premium will be paid only if the option is in the money at expiration.  2, record 39, English, - contingent%20premium%20option

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Option dont la prime n'est payée qu'en cas d'exercice.  1, record 39, French, - option%20%C3%A0%20prime%20contingente

Record number: 39, Textual support number: 1 OBS

Si, à l'échéance, l'option est hors du cours, elle n'est pas exercée et l'acheteur est donc exonéré du montant de la prime.  1, record 39, French, - option%20%C3%A0%20prime%20contingente

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

The concept of pay equity refers to legislated programs that aim to achieve equity in pay in a predictable and organized fashion. Pay equity laws are pro-active in that they do not rely on a complaint being filed in order to engage. These laws provide specific targets and deadlines, and use the collective bargaining process to get the parties to agree on a job evaluation system and on pay adjustments. As is the case for equal pay for work of equal value, pay equity allows for the comparison of male and female jobs of a different nature.  7, record 40, English, - pay%20equity

Record number: 40, Textual support number: 2 CONT

Pay equity is designed to bring about equal pay for work of equal value. Pay equity initiatives do not concern themselves with the fact that women and men tend to work in different occupations. Instead, pay equity focuses on eliminating compensation inequities that exist for female jobs relative to their male counterpart jobs of equal value. Pay equity is about people staying in the same job but being valued appropriately according to the organization's compensation patterns for male jobs. Equal value is determined by evaluating the skill, effort and responsibility required to perform the work, and the conditions under which the work is performed.  8, record 40, English, - pay%20equity

Record number: 40, Textual support number: 1 OBS

pay equity: term used by Labour Canada. wage parity; salary equality; wage equality: terms used by the Canadian Human Rights Commission. pay equity; equality of treatment: terms used by Employment and Immigration Canada.  9, record 40, English, - pay%20equity

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 DEF

[Politique qui] a pour mandat de décourager la discrimination salariale ainsi que toute politique ou pratique qui peut donner lieu à la discrimination salariale fondée sur le sexe.  8, record 40, French, - parit%C3%A9%20salariale

Record number: 40, Textual support number: 1 CONT

La parité salariale pour un travail égal, protégée par la Loi de 2000 sur les normes d'emploi, exige que les employeurs paient le même salaire à leurs employés, qu'ils soient homme ou femme, pour le même travail ou un travail qui est essentiellement le même.  9, record 40, French, - parit%C3%A9%20salariale

Record number: 40, Textual support number: 2 CONT

Le concept d'équité salariale fait référence aux programmes légiférés qui visent à atteindre de façon prévisible et organisée l'équité des salaires. Ces lois sont actives, c'est-à-dire qu'elles ne nécessitent pas le dépôt d'une plainte pour s'enclencher. Elles prévoient des cibles et des échéanciers précis, et elles ont recours au processus de négociation collective pour que les parties s'entendent sur un système d'évaluation des emplois et les rajustements salariaux. L'équité salariale permet [...] de comparer des emplois différents qui sont détenus par des hommes et par des femmes.  10, record 40, French, - parit%C3%A9%20salariale

Record number: 40, Textual support number: 3 CONT

Ce concept prévoit la parité salariale pour des fonctions équivalentes. Dans les initiatives en matière d'équité salariale, on ne tient pas compte du fait que les femmes et les hommes ont tendance à occuper des postes différents. On cherche plutôt à éliminer les cas de disparité salariale entre les emplois à prédominance féminine et les emplois de valeur égale à prédominance masculine. L'équité salariale consiste à faire en sorte que les personnes puissent continuer à occuper le même emploi mais en étant évaluées équitablement en fonction des échelles de rémunération de l'organisation s'appliquant aux emplois à prédominance masculine. On détermine ce qu'est la valeur égale en évaluant l'habileté, l'effort et la responsabilité que nécessite le travail, ainsi que les conditions dans lesquelles le travail est exécuté.  11, record 40, French, - parit%C3%A9%20salariale

Record number: 40, Textual support number: 1 OBS

parité salariale : terme utilisé par la Commission canadienne des droits de la personne. équité salariale : terme utilisé par Travail Canada. égalité de rémunération : terme utilisé par Emploi et Immigration Canada.  12, record 40, French, - parit%C3%A9%20salariale

Record 40,  Textual support,  Spanish

Record number: 40, Textual support number: 1 CONT

El Parlamento Europeo ... Considerando que, pese a la existencia desde 1975 de una directiva sobre igualdad salarial, el principio de igual retribución por un trabajo de igual valor sigue sin ser plenamente respetado, ...  1, record 40, Spanish, - igualdad%20salarial

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

The net market value of a corporation’s assets on a per-share basis, not the maket value of the shares.  2, record 41, English, - asset%20value

Record number: 41, Textual support number: 1 CONT

Asset value is an important component of a company's total value, and it can be computed in a number of ways. One approach determines asset value by calculating what those assets are worth to their owners. According to this mesurement principle, the economic value of an asset is the maximum price that the company would be willing to pay for it.  3, record 41, English, - asset%20value

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Valeur des actifs corporels et incorporels de l'entreprise ou de l'organisme.  1, record 41, French, - valeur%20de%20l%27actif

Record number: 41, Textual support number: 1 OBS

Au Québec, le terme "patrimoine" et ses dérivés sont surtout appliqués aux personnes physiques; cependant, en France et en Belgique, ils se disent autant pour les personnes morales que pour les personnes physiques.  1, record 41, French, - valeur%20de%20l%27actif

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

A fee(sales charge or load) that investors pay when selling mutual fund shares within a specified number of years, which usually ranges between five to ten years. The fee amounts to a percentage of the value of the share being sold. The fee percentage is highest in the first year and decreases yearly until the specified holding period ends, at which time it drops to zero.  16, record 42, English, - back%2Dend%20load

Record number: 42, Textual support number: 1 CONT

Deferred Sales Charge -a fee you pay when you sell your shares. Also known as a "back-end load," this fee typically goes to the brokers that sell the fund’s shares. ... the amount of this type of load will depend on how long the investor holds his or her shares and typically decreases to zero if the investor holds his or her shares long enough.  17, record 42, English, - back%2Dend%20load

Record number: 42, Textual support number: 1 OBS

Back-end-load: Also known as a "contingent deferred sales charge or load."  16, record 42, English, - back%2Dend%20load

Record number: 42, Textual support number: 2 OBS

In the U.K., a back-end load is called "Exit charge."  18, record 42, English, - back%2Dend%20load

Record number: 42, Textual support number: 3 OBS

Some of the sources consulted give "redemption fee" as a true synonym of "back-end load," but some sources state that there is a slight difference between the two terms. Back-end load goes to the management company to pay sales commissions and redemption fees return to the fund itself.  19, record 42, English, - back%2Dend%20load

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

Frais (commission, frais de distribution, frais de gestion) portés en diminution du prix de rachat d'un instrument de placement, par exemple, des parts d'un fonds commun de placement.  5, record 42, French, - frais%20de%20rachat

Record number: 42, Textual support number: 1 CONT

Les frais de rachat sont souvent facturés en fonction d'un taux qui diminue progressivement au cours de la période de détention de l'instrument de placement, par exemple, une commission de 6 % s'il y a rachat des titres après un an suivant la date d'achat initiale, 4 % après trois ans et aucune commission après sept ans.  5, record 42, French, - frais%20de%20rachat

Record number: 42, Textual support number: 2 CONT

Les frais de sortie sont des frais exigés à la vente des parts.  6, record 42, French, - frais%20de%20rachat

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

That Committee urged Canada to adopt the necessary measures to ensure women's economic, social and cultural rights, including the right to equal pay for work of equal value.  2, record 43, English, - right%20to%20equal%20pay%20for%20work%20of%20equal%20value

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

On n'interdira plus aux employés de déposer un grief si celui-ci touche à une question de discrimination, sauf si le grief a trait au droit à la parité salariale pour l'exécution de fonctions équivalentes.  2, record 43, French, - droit%20%C3%A0%20la%20parit%C3%A9%20salariale%20pour%20l%27ex%C3%A9cution%20de%20fonctions%20%C3%A9quivalentes

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

Basic tax content is unrecoverable GST embedded in the cost of a property.  2, record 44, English, - basic%20tax%20content

Record number: 44, Textual support number: 1 OBS

The definition "basic tax content" provides that the basic tax content of a person's property is generally the amount of tax under Part IX [of the Excise Tax Act] that the person was required to pay on the property and improvements to it, after deducting any amounts(other than input tax credits) that the person was entitled to recover by way of rebate, refund, remission or otherwise and after taking any depreciation in the value of the property into account. The basic tax content includes not only tax that was actually paid but also the tax that otherwise would have been payable when the property(or improvements to the property) was last acquired if not for subsection 153(4) of the [Excise Tax] Act or section 167 of the [Excise Tax] Act or the fact it was acquired or brought in for consumption, use or supply exclusively in the course of commercial activities.  3, record 44, English, - basic%20tax%20content

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 CONT

La teneur en taxe désigne la TPS irrécouvrable intégrée au coût du bien.  2, record 44, French, - teneur%20en%20taxe

Record number: 44, Textual support number: 1 OBS

La «teneur en taxe» du bien d'une personne s'entend, de façon générale, du montant de taxe prévu par la partie IX [de la Loi sur la taxe d'accise] que la personne est tenue de payer sur le bien et sur les améliorations qui y sont apportées, déduction faite des sommes (sauf les crédits de taxe sur les intrants) qu'elle peut recouvrer par voie de remboursement ou de remise ou par un autre moyen et compte tenu de toute dépréciation du bien. La teneur en taxe comprend non seulement la taxe réellement payée, mais aussi celle qui aurait été payable par ailleurs au moment de la dernière acquisition du bien (ou d'améliorations le visant) n'eût été le paragraphe 153(4) ou l'article 167 de la loi [sur la taxe d'accise] ou le fait que le bien a été acquis ou transféré pour consommation, utilisation ou fourniture exclusives dans le cadre d'activités commerciales.  3, record 44, French, - teneur%20en%20taxe

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 DEF

The value of a coin which establishes the selling price the collector must pay.  1, record 45, English, - retail%20value

Record 45,  Textual support,  French

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 CONT

A classification conversion occurs when a change is made in the method of establishing the relative value of work for an occupational group with a resultant new pay structure.  2, record 46, English, - classification%20conversion

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 CONT

Il y a conversion de la classification lorsqu'un changement est apporté à la méthode d'établissement de la valeur relative du travail d'un groupe professionnel donnant lieu à l'adoption d'une nouvelle structure salariale.  2, record 46, French, - conversion%20de%20la%20classification

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

Hommage bénévolat-Québec awards are a recognition of the fundamental value of volunteerism. They are given by the Government of Québec to pay tribute to the exceptional commitment and valuable contribution of volunteers and community organizations throughout Québec. The purpose is to reward the efforts of citizens in their communities and the actions by organizations to foster and develop volunteerism. The Minister of Employment and Social Solidarity has tasked the Secrétariat à l'action communautaire autonome du Québec with organizing the awards.  1, record 47, English, - Hommage%20b%C3%A9n%C3%A9volat%2DQu%C3%A9bec

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

Le prix Hommage bénévolat-Québec est un geste de reconnaissance qui souligne la valeur fondamentale de l'action bénévole. Il est remis par le gouvernement du Québec pour souligner l'engagement exceptionnel et la précieuse contribution de bénévoles et d'organismes communautaires de toutes les régions du Québec. Il vise à récompenser les efforts déployés par des citoyennes et des citoyens dans leur communauté ainsi que les actions accomplies par des organismes pour promouvoir et étendre l'engagement bénévole. La ministre de l Emploi et de la Solidarité sociale, ministre responsable de l'action bénévole et communautaire du gouvernement du Québec a confié l'organisation du prix au Secrétariat à l'action communautaire autonome du Québec.  1, record 47, French, - Hommage%20b%C3%A9n%C3%A9volat%2DQu%C3%A9bec

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 DEF

A loan arrangement where the lender agrees not to pursue the borrower for amounts owing over and above the value of the security pledged if the borrower is unable to pay.  2, record 48, English, - non%2Drecourse%20loan

Record 48,  Textual support,  French

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 CONT

If your old sofa was destroyed in a fire, replacement cost coverage would cover the cost of a new sofa.... If you chose not to replace the item your insurance would only pay the depreciated value(what your 25 year old sofa is worth today) instead of the replacement cost.  1, record 49, English, - depreciated%20value

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 CONT

La valeur à neuf est une protection des plus populaires dans un contrat d'assurance habitation. [...] Pour [en] bénéficier [...] vous devez remplacer l'objet détruit ou volé [en] sans quoi vous serez indemnisé en valeur dépréciée.  1, record 49, French, - valeur%20d%C3%A9pr%C3%A9ci%C3%A9e

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 CONT

Growth approach. Growth managers are prepared to pay a higher price for future earnings, because the growth outlook for the equity is above average. In contrast with the value approach, the company's growth potential is established, which means that the share price is relatively higher in relation to posted earnings.  1, record 50, English, - growth%20approach

Record number: 50, Textual support number: 1 OBS

Managers who favour this approach seek a stable environment in which already successful companies continue to prosper.  1, record 50, English, - growth%20approach

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Le gestionnaire préconisant cette approche est prêt à payer un prix plus élevé pour les bénéfices futurs, car les perspectives de croissance du titre sont supérieures à la moyenne. À l'opposé du style valeur, le potentiel de la compagnie est bien connu du marché, ce qui fait que le prix de l'action peut être relativement élevé par rapport aux bénéfices enregistrés. Le gestionnaire utilisant ce style souhaite un environnement stable où les compagnies ayant déjà du succès peuvent continuer sur leur lancée.  3, record 50, French, - approche%20croissance

Record number: 50, Textual support number: 1 CONT

L'approche croissance s'intéresse aux sociétés en pleine expansion et aux actions présentant un rapport cours-bénéfice élevé. Le cours de ces actions est normalement plus élevé que la valeur comptable par une marge plus importante que le cours des autres actions. L'idée qui sous-tend l'approche croissance, c'est que le cours du titre sera supérieur en courte période à ce qu'il est, étant donné la croissance future de la société. L'approche croissance met l'accent sur le bénéfice des sociétés.  1, record 50, French, - approche%20croissance

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT