TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Parcel services, options and special services require payment of the applicable prices when sending Government Mail Free of Postage.  2, record 1, English, - special%20service

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Les services de colis, les options et les services spéciaux sont assujettis aux tarifs applicables lorsque des Envois transmis en franchise pour le gouvernement sont expédiés.  2, record 1, French, - service%20sp%C3%A9cial

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Larger companies, particularly publicly held corporations, are required to use the accrual basis of accounting. From the accrual accounting perspective, the purpose of the expenditure determines whether or not the expenditure is an expense at the time of payment. For example, if a business expends cash for office supplies, no expense occurs until the office supplies are used in business operations. The spending of cash is not the "critical event". Thus, when a business buys postage stamps, it has purchased an "asset", that is, an item that has a future potential to benefit the company. If the stamps are used to mail an invoice to a customer or supplier, then the "expense" occurs because the stamp(asset) has no further benefit for the company.  3, record 2, English, - accrual%20accounting%20perspective

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

... the bank shall not make any payment on account of incorporation or organization expenses out of moneys received form the issue of the shares of the bank and interest thereon, except reasonable sums... for the payment of clerical assistance, legal services, accounting services, office accommodation at one location, office expenses, advertising stationery, postage and travel expenses. [Bank Act].  1, record 3, English, - stationery%20expenses

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

[...] il est interdit à la banque de payer ses dépenses de constitution et d'organisation sur les fonds procurés par l'émission d'actions et les intérêts y afférents, sauf en ce qui concerne, et ce pour un montant raisonnable [...] les dépenses de secrétariat, de services juridiques, de comptabilité et d'aménagement - en un seul endroit - de bureaux, ainsi que les frais de bureau, de publicité, de papeterie d'affranchissement et de déplacement. [Loi sur les banques].  1, record 3, French, - frais%20de%20papeterie

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Cover mailed with markings indicating postage payment and without postage stamp.  1, record 4, English, - stampless%20cover

Record number: 4, Textual support number: 1 OBS

Equivalents anglais et français et définition trouvés dans une vitrine d’exposition du Musée des Postes du Canada.  1, record 4, English, - stampless%20cover

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish