TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

[A payment] made to a federal employee in the event that a salary payment is not issued following an initial appointment, a return from leave without pay or any other event where regular salary is disrupted.  3, record 1, English, - emergency%20salary%20advance

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

[Paiement fait] à un employé fédéral si un paiement de salaire n'est pas versé après une nomination initiale, un retour d'un congé non payé ou toute autre situation où le salaire ordinaire est perturbé.  4, record 1, French, - avance%20de%20salaire%20d%27urgence

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Included in [the automated tax administration system] will be components relating to client registration, return and payment processing, collections and audit selection and verification.  1, record 2, English, - automated%20tax%20administration%20system

Record number: 2, Textual support number: 2 CONT

The [Canada-Cuba Tax Assistance Project] will have a three-year life cycle with the goal of assisting in the design, development, testing and implementation of an automated tax administration system in Cuba.  1, record 2, English, - automated%20tax%20administration%20system

Record number: 2, Textual support number: 1 PHR

implementation of an automated tax administration system  1, record 2, English, - automated%20tax%20administration%20system

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

[Le système automatisé d'administration de l'impôt] comprendra des volets ayant trait à l'inscription des clients, au traitement des déclarations et des versements, aux recouvrements ainsi qu'à la sélection des vérifications et à la validation.  1, record 2, French, - syst%C3%A8me%20automatis%C3%A9%20d%27administration%20de%20l%27imp%C3%B4t

Record number: 2, Textual support number: 2 CONT

[Le projet Canada-Cuba d'aide à l'administration de l'impôt] comportera un cycle de vie de trois ans et aura pour objet d'aider à la conception, à l'élaboration, à la mise à l'essai et à la mise en œuvre d'un système automatisé d'administration de l'impôt à Cuba.  1, record 2, French, - syst%C3%A8me%20automatis%C3%A9%20d%27administration%20de%20l%27imp%C3%B4t

Record number: 2, Textual support number: 1 PHR

Mise en œuvre d'un système automatisé d'administration de l'impôt  1, record 2, French, - syst%C3%A8me%20automatis%C3%A9%20d%27administration%20de%20l%27imp%C3%B4t

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The SPS [Standard Payment System] return file, which provides the clearing and control journal entries for payment created in the requisition, is generated and sent to INAC [Indian and Northern Affairs Canada].  1, record 3, English, - clearing%20and%20control%20journal%20entries

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The descriptive information about the publication required for proof of payment and processing, including for the return of undeliverable Publications Mail items.  1, record 4, English, - basic%20identifying%20information

Record number: 4, Textual support number: 1 OBS

basic identifying information: term used at Canada Post for the purpose of their Publications Mail service.  2, record 4, English, - basic%20identifying%20information

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Renseignements descriptifs au sujet de la publication, qui sont requis pour la preuve de paiement et le traitement, y compris pour le retour des articles Poste-publications non-distribuables.  1, record 4, French, - renseignements%20d%27identification%20de%20base

Record number: 4, Textual support number: 1 OBS

renseignements d'identification de base : terme en usage à Postes Canada aux fins de leur service Poste-publications.  2, record 4, French, - renseignements%20d%27identification%20de%20base

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The contract of hire, in relation to chattels has been defined as one whereby "the hirer obtains a right to use the chattel hired, in return for the payment to the owner of the price of the hiring".(Crossley Vaines, 5th, p. 416)  1, record 5, English, - contract%20of%20hire

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

contrat de louage : 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 5, French, - contrat%20de%20louage

Record number: 5, Textual support number: 2 OBS

Solution vlable aussi pour le sens métonymique.  1, record 5, French, - contrat%20de%20louage

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The illegal practice of deliberately limiting the number of points scored by one's team in an athletic contest, as in return for a payment from gamblers to ensure winnings.  1, record 6, English, - point%20shaving

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The term greenmail refers to the payment of a substantial premium for a significant shareholder's stock in return for the stockholder's agreement that he or she will not initiate a bid for control of the company.  3, record 7, English, - greenmail

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Paiement fait par la société cible pour racheter à prime la participation d'un actionnaire afin d'empêcher ce dernier de lancer une offre publique d'achat hostile.  1, record 7, French, - paiement%20en%20raison%20de%20chantage%20financier

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

(1) Earnings of improved property credited to earnings of the ground itself, after allowance is made for earnings of improvements; often termed "economic rent".(2) The payment made for use of unimproved land, usually on a basis that is completely "net" to the owner;(3) the net rent paid for the right of use and occupancy of a parcel of unimproved land or that portion of the total rental paid that is considered to represent a return on the land only.  1, record 8, English, - ground%20rent

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

(1) Gains provenant d'un bien comportant des améliorations, imputés aux gains du terrain même, après la déduction des gains provenant des améliorations; appelé souvent «loyer économique». (2) Paiement fait en vue de l'utilisation d'un terrain ne comportant pas d'améliorations, en se fondant habituellement sur le fait qu'il s'agit d'un loyer «net» pour le propriétaire; (3) loyer net payé pour le droit d'usage et d'occupation d'un terrain non amélioré ou cette partie du loyer total qui représente le revenu du terrain seulement.  2, record 8, French, - loyer%20foncier

Record number: 8, Textual support number: 1 OBS

Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  3, record 8, French, - loyer%20foncier

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 OBS

Y no en función de las casas u otros edificios.  1, record 8, Spanish, - renta%20fijada%20en%20funci%C3%B3n%20del%20terreno

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

The bond required of the plaintiff in an action in replevin in obtaining a writ or requisition for the seizure of the property by an officer during the course of the proceeding and before judgment in the action, conditioned for the prosecution of the action, for the return of the property if return thereof is adjudged, and for the payment of such sum as may... be recovered in the action against the plaintiff, the bond being primarily for the protection of the defendant in the event the plaintiff does not prevail.  1, record 9, English, - replevin%20bond

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Le recouvrement en replevin est conditionnel au dépôt d'un cautionnement par la personne qui l'exerce, lequel devient nul en cas de restitution du bien faisant l'objet de l'action.  2, record 9, French, - cautionnement%20pour%20replevin

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Delinquency.(a) Whenever the manager reasonably believes a manifest contains inaccurate information or whenever any ship has become delinquent in the submission of manifests or the payment of fees, the manager shall mail to the owner or agent's last known address a written demand by certified mail, return receipt requested, for submission of the corrected or required manifest fee payment within ten days. In the event of noncompliance with such demand, the manager may make a passenger fee billing against the delinquent ship...  1, record 10, English, - delinquent%20ship

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Showing goodwill, support to employees; favourable to employees; refers to businesses who treat their employees favourably.  2, record 11, English, - employee%2Dfriendly

Record number: 11, Textual support number: 1 CONT

... the total number of people entering the labor market is expected to drop, and companies will have to either find more appealing ways to attract and keep employees or use fewer people. Firms that do not adopt more employee-friendly conditions risk losing staff to competitors.  1, record 11, English, - employee%2Dfriendly

Record number: 11, Textual support number: 1 OBS

This is an example of composition. This term is made up of the words : employee(noun, a person who is hired to work for another or for a business, firm, etc., in return for payment) and friendly(adjective, favourable, showing or expressing liking, goodwill, or trust)(Collins). Employee-friendly is based on the structure of the term, user friendly(adjective, of a computer system, easily operated and understood by means of a straightforward guide in jargon-free language).  2, record 11, English, - employee%2Dfriendly

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

The amount payable under Canada Pension Plan.  2, record 12, English, - benefit%20payment

Record number: 12, Textual support number: 1 CONT

A person or estate that has received or obtained by cheque or otherwise a benefit payment to which the person or estate is not entitled, or a benefit payment in excess of the amount of the benefit payment to which the person or estate is entitled, shall forthwith return the cheque or the amount of the benefit payment, or the excess amount, as the case may be.  2, record 12, English, - benefit%20payment

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Montant payable selon le régime de pensions du Canada.  2, record 12, French, - versement%20de%20prestations

Record number: 12, Textual support number: 1 CONT

Une personne ou un ayant droit qui a reçu ou obtenu, par chèque ou autrement, un paiement de prestation auquel elle n'a pas droit, ou à qui a été payée une prestation dont le montant excédait celui auquel elle avait droit, doit immédiatement retourner le chèque ou le montant, ou l'excédent, selon le cas.  2, record 12, French, - versement%20de%20prestations

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

Redelivery or return of the chattel detained.  2, record 13, English, - specific%20restitution

Record number: 13, Textual support number: 1 CONT

A claimant bent on recovering his chattel would always sue in detinue where judgement was in the alternative for return of the property or payment of its assessed value... the owner had in effect no right to specific restitution, though he might resort to Chancery for a discretionary order of redelivery in case damages were not an adequate remedy.  2, record 13, English, - specific%20restitution

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

A negotiable check is one that may be transferred from one person to another, and a non-negotiable check is one that cannot be so transferred.  3, record 14, English, - non%2Dnegotiable%20cheque

Record number: 14, Textual support number: 2 CONT

The penalty for making a payment with a non-negotiable cheque is 10 per cent of the Tax Collectable on Sales(Line 2 of the return) plus 5 per cent of the Tax Payable for Own Use(Line 3 of the return), with no maximum.  4, record 14, English, - non%2Dnegotiable%20cheque

Record number: 14, Textual support number: 1 OBS

The preferred Canadian spelling form is "cheque," not "check."  5, record 14, English, - non%2Dnegotiable%20cheque

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Une amende de 25 $ sera exigée pour un chèque non négociable.  2, record 14, French, - ch%C3%A8que%20non%20n%C3%A9gociable

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Information return, interest, assessment, payment, etc. Every corporation liable to tax under Part IV [of the Income Tax Act] must file a return for the year in a prescribed form within six months from the end of the corporation's taxation year.  2, record 15, English, - information%20return

Record number: 15, Textual support number: 1 OBS

Source: Income Tax Act, S. 233.  3, record 15, English, - information%20return

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Déclaration de renseignements, intérêts, cotisations, paiements, etc. Toute corporation assujettie à un impôt en vertu de la Partie IV [de la Loi de l'impôt sur le revenu] doit produire une déclaration pour l'année dans la forme prescrite dans les six mois qui suivent la fin de l'année d'imposition de la corporation.  3, record 15, French, - d%C3%A9claration%20de%20renseignements

Record number: 15, Textual support number: 1 OBS

L'expression «déclaration de renseignements» est officielle bien que dans la Loi de l'impôt sur le revenu on trouve encore à certains endroits «déclaration renfermant des renseignements».  2, record 15, French, - d%C3%A9claration%20de%20renseignements

Record number: 15, Textual support number: 2 OBS

Source : Loi de l'impôt sur le revenu, art. 233.  2, record 15, French, - d%C3%A9claration%20de%20renseignements

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

A government payment to an individual, an organization or another government that is not a loan or investment and for which no goods or services are received in return.  2, record 16, English, - transfer%20payment

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Somme versée sans contrepartie par l'État ou par d'autres collectivités ou des organismes publics, par exemple les prestations sociales, les allocations familiales et les prestations d'assurance chômage.  1, record 16, French, - paiement%20de%20transfert

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

A financing arrangement whereby an exporter supplies goods to an overseas buyer in return for a partial cash payment and notes or bills covering the balance owed. The notes or bills are then sold by the exporter to his bank.  2, record 17, English, - suppliers%27%20credit

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Crédit à l'exportation octroyé par les exportateurs, c'est-à-dire les fournisseurs, aux importateurs étrangers.  2, record 17, French, - cr%C3%A9dit%2Dfournisseur

Record 17,  Textual support,  Spanish

Record number: 17, Textual support number: 1 DEF

Préstamo otorgado por un organismo especializado para financiar la totalidad o parte de las fabricaciones destinadas a clientes extranjeros, que se benefician así de aplazamientos en el pago.  3, record 17, Spanish, - cr%C3%A9dito%20de%20proveedor

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

In general, collection of taxes can be instituted through the following methods, whether or not in combination :-withholding of tax by the payor of income to a taxpayer and subsequent payment of tax to the administration;-provisional(advance) payment by a taxpayer during a tax year in which an estimated income tax payment based on the annual income of or tax paid in the previous year must be made to the Treasury;-self-assessment payment by the taxpayer on the due date, after or simultaneously with the filing of the tax return; under a self-assessment system, the taxpayer himself calculates the tax due after deduction of withholding taxes and advance payments or, in the case of VAT, the input tax paid, and he transfers the amount of tax due;-additional payments of tax based on a final tax assessment by the tax administration after investigation or examination of the filed tax return;-payment of tax after a notice of assessment.  3, record 18, English, - tax%20collection

Record number: 18, Textual support number: 1 OBS

Related term: levying (of duties).  5, record 18, English, - tax%20collection

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Ensemble des opérations menées par les autorités fiscales dans le but de percevoir des impôts, intérêts et pénalités dûs par les contribuables.  5, record 18, French, - recouvrement%20de%20l%27imp%C3%B4t

Record 18,  Textual support,  Spanish

Record number: 18, Textual support number: 1 DEF

Proceso efectivo mediante el cual las autoridades tributarias cobran por concepto del pago de impuestos a los contribuyentes y causantes.  5, record 18, Spanish, - recaudaci%C3%B3n%20fiscal

Record number: 18, Textual support number: 1 CONT

La recaudación comporta unos ciertos costes, que han de tenerse en cuenta para calcular el neto de la misma; [...]  6, record 18, Spanish, - recaudaci%C3%B3n%20fiscal

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Compare to "in return for payment".  2, record 19, English, - for%20free

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Se dit d'une prestation ne comportant aucune contrepartie.  1, record 19, French, - gratuit

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

Requited payments. Transactions involving payment for a quid pro quo, that is something received in return, whether goods, services, use or ownership of property, or factor services.  2, record 20, English, - requited%20payment

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Unrequited payments. Payments which bring no concurrent counterpart provided in exchange : neither benefit, product, nor service to the payer in return for the payment.  2, record 21, English, - unrequited%20payment

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

A payment made to a person sitting on a board of directors in return for serving on the board. These directors may or may not be employees of the company.  3, record 22, English, - director%27s%20fee

Record number: 22, Textual support number: 1 OBS

In business corporations, only the term "director’s fee" is used.  4, record 22, English, - director%27s%20fee

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Somme versée à une personne siégeant à un conseil d'administration en compensation des services rendus. Les administrateurs peuvent être ou non des employés de l'entreprise.  3, record 22, French, - jeton%20de%20pr%C3%A9sence

Record number: 22, Textual support number: 1 OBS

En pratique, les sociétés versent parfois aux administrateurs une somme annuelle, qu'ils aient ou non assisté aux séances du conseil d'administration. En Belgique, les sociétés versent parfois aux administrateurs un pourcentage, appelé «tantième», calculé sur les bénéfices de l'exercice à titre de rémunération pour les fonctions qu'ils exercent.  4, record 22, French, - jeton%20de%20pr%C3%A9sence

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

A unique number assigned by the Standard Payment System(SPS) to an interdepartmental settlement at the level of each applicable Customer Invoice or Account Payable. The ISRN is contained on the IS Return/Notification file and on the SPS/ISN paper notification.  2, record 23, English, - interdepartmental%20settlement%20reference%20number

Record number: 23, Textual support number: 1 OBS

IS: interdepartmental settlement.  3, record 23, English, - interdepartmental%20settlement%20reference%20number

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Numéro unique attribué par le Système normalisé des paiements (SNP) à un règlement interministériel au niveau de chaque facture client ou de chaque débiteur. Le NRRI est reproduit dans le fichier de retour/avis de RI et sur les avis imprimés du SNP-ARI.  2, record 23, French, - num%C3%A9ro%20de%20r%C3%A9f%C3%A9rence%20du%20r%C3%A8glement%20interminist%C3%A9riel

Record number: 23, Textual support number: 1 OBS

RI : règlement interministériel.  3, record 23, French, - num%C3%A9ro%20de%20r%C3%A9f%C3%A9rence%20du%20r%C3%A8glement%20interminist%C3%A9riel

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

The RPS [Regional Pay System] processes the SPS payment return file by updating the payroll register data base with the PRNs [payment reference number] for each payment.  2, record 24, English, - SPS%20payment%20return%20file

Record number: 24, Textual support number: 1 OBS

SPS: Standard Payment System  3, record 24, English, - SPS%20payment%20return%20file

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Le SRP [Système régional de paye] traite le fichier de retour des paiements du SNP en mettant à jour la base de données du registre de paye grâce aux NRP [numéro de référence de paiement] pour chacun des paiements.  2, record 24, French, - fichier%20de%20retour%20des%20paiements%20du%20SNP

Record number: 24, Textual support number: 1 OBS

SNP : Système normalisé des paiements  3, record 24, French, - fichier%20de%20retour%20des%20paiements%20du%20SNP

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

The RPS processes the SPS [Standard Payment System] return file by updating the payroll register data base with the PRN [payment reference number] for each payment. Once done, the individual transactions are extracted and processed against the RPS expenditure control data base.  2, record 25, English, - RPS%20expenditure%20control%20data%20base

Record number: 25, Textual support number: 1 OBS

RPS: Regional Pay System  3, record 25, English, - RPS%20expenditure%20control%20data%20base

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

Le SRP traite le fichier de retour du SNP [Système normalisé des paiements] en mettant à jour la base de données sur le registre de paye avec le NRP [numéro de référence de paiement] pour chaque paiement. Lorsque cette mise à jour est faite, les différentes opérations sont extraites et traitées par rapport à la base de données de contrôle des dépenses du SRP.  2, record 25, French, - base%20de%20donn%C3%A9es%20de%20contr%C3%B4le%20des%20d%C3%A9penses%20du%20SRP

Record number: 25, Textual support number: 1 OBS

SRP: Système régional de paye  3, record 25, French, - base%20de%20donn%C3%A9es%20de%20contr%C3%B4le%20des%20d%C3%A9penses%20du%20SRP

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

The RPS [Regional Pay System] processes the SPS [Standard Payment System] payment return file by updating the payroll register data base with the PRNs [payment reference numbers] for each payment.  2, record 26, English, - payroll%20register%20data%20base

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Le SRP [Système régional de paye] traite le fichier de retour des paiements du SNP [Système normalisé des paiements] en mettant à jour la base de données du registre de paye grâce aux NRP [numéros de référence du paiement] pour chacun des paiements.  2, record 26, French, - base%20de%20donn%C3%A9es%20du%20registre%20de%20paye

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

The IS [interdepartmental settlement] Reference Number is a unique number assigned by the SPS [Standard Payment System] to an interdepartmental settlement at the level of each applicable Customer Invoice or Account Payable. The ISRN [IS reference number] is contained on the IS Return/Notification file and on the SPS/ISN paper notification.  2, record 27, English, - Standard%20Payment%20System%2FInterdepartmental%20Settlement%20Notification

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Il s'agit d'un numéro unique attribué par le SNP [Système normalisé des paiements] à un règlement interministériel au niveau de chaque facture client ou de chaque débiteur. Le NRRI [numéro de référence du RI] est reproduit dans le fichier de retour/avis de RI et sur les avis imprimés du SNP-ARI.  2, record 27, French, - Syst%C3%A8me%20normalis%C3%A9%20des%20paiements%2DAvis%20de%20r%C3%A8glement%20interminist%C3%A9riel

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

This file is normally used in conjunction with the Post-Issue File(described in Section 4. 6). Client departments receive the Post-Issue File from the SPS [Standard Payment System] telling them of all their payments which may require further processing. In response, client departments return a Client Action File to the SPS advising of actions to be taken for those payments listed in the Post-Issue File. For example, a cheque might be returned because the address is wrong. It will be one of the entries on the Post-Issue File. The department returns its Client Action File and advises the SPS that for this particular entry, it wants to cancel the payment. The Post-Issue File-Client Action File combination is recommended for client departments with high payment volumes, e. g., large numbers of accounts payable.  2, record 28, English, - client%20action%20file

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

Ce fichier est normalement utilisé de pair avec le fichier d'après-émission (décrit à la section 4.6). Les ministères clients reçoivent le fichier d'après-émission du SNP [Système normalisé des paiements]; ce fichier leur fait connaître l'ensemble de leurs paiements pouvant nécessiter un traitement complémentaire. Pour donner suite à ce fichier, les ministères clients retournent au SNP un fichier d'action du client pour faire connaître les mesures à prendre dans le cas des paiements énumérés dans le fichier d'après-émission. Par exemple, on peut retourner un chèque parce que l'adresse est erronée. Il s'agit de l'une des écritures notées dans le fichier d'après-émission. Le ministère client retourne son fichier d'action du client et fait savoir au SNP que pour cette écriture en particulier, il veut annuler le paiement. On recommande de faire appel à la fois au fichier d'après-émission et au fichier d'action du client dans le cas des ministères clients dont le volume de paiements est considérable; par exemple, lorsque le nombre de comptes fournisseurs est important.  2, record 28, French, - fichier%20d%27action%20du%20client

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

A request which has already been successfully processed and reported to the RG-GL [Receiver General-General Ledger]. The questioning of an IS Request is, in effect, a cancellation i. e. an exact reversal of the original IS Request to which it is linked. Both departments involved must be FIS [Financial Information Strategy] compliant, and each is informed by SPS [Standard Payment System] of the questioning via the receipt of the IS Return/Notification file.  2, record 29, English, - questioned%20IS

Record number: 29, Textual support number: 1 OBS

IS: interdepartmental settlement  2, record 29, English, - questioned%20IS

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Demande de RI déjà traitée et comptabilisée dans le GLG-RG [grand livre général du receveur général]. La contestation d'une demande de RI [règlement interministériel] consiste à annuler (contrepasser exactement) la demande de RI dressée à l'origine se rapportant à celle-ci. Les deux ministères impliqués dans l'opération doivent être conformes à la SIF et seront informés de la contestation via le fichier de retour/avis de RI du SNP [Système normalisé des paiements].  2, record 29, French, - RI%20contest%C3%A9

Record number: 29, Textual support number: 1 OBS

RI : règlement interministériel  2, record 29, French, - RI%20contest%C3%A9

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

The return of a portion of the freight charges by a carrier or a conference shipper in exchange for the shipper giving all or most of his shipments to the carrier or conference over a specified period of time(usually 6 months). Payment of the rate is deferred for a further similar period, during which the shipper must continue to give all or most of his shipments to the rebating carrier or conference. The shipper thus earns a further rebate which will not, however, be paid without an additional period of exclusive or almost exclusive patronage with the carrier of conference. In this way, the shipper becomes tied to the rebating carrier or conference. Although, the deferred rebate system is illegal in U. S. foreign commerce, it generally is accepted in the ocean trade between foreign countries.  2, record 30, English, - deferred%20rebate

Record 30,  Textual support,  French

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

Where any valuable security is given in consideration of a payment... the security or the value thereof shall be restored to the creditor on the return of the payment.  1, record 31, English, - restore

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Si une valeur a été cédée en considération de ce paiement, cette valeur, ou le montant qu'elle représente, est restituée au créancier contre rapport de la somme payée.  1, record 31, French, - restituer

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

Tax declaration or tax return made by spouses by means of a single document or payment. It can have certain advantages to compensate for presenting the same income in separate declarations for each spouse.  2, record 32, English, - joint%20return

Record number: 32, Textual support number: 1 OBS

joint return: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 32, English, - joint%20return

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Déclaration du revenu des conjoints sur un seul document et en effectuant un paiement unique. Dans certains cas, il existe la possibilité d'une bonification pour la compensation de la progressivité de l'impôt par rapport aux déclarations indépendantes de chacun des conjoints avec les mêmes revenus.  1, record 32, French, - d%C3%A9claration%20conjointe

Record number: 32, Textual support number: 1 OBS

déclaration conjointe : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 32, French, - d%C3%A9claration%20conjointe

Record 32,  Textual support,  Spanish

Record number: 32, Textual support number: 1 DEF

Declaración de renta que presentan los cónyuges mediante un sólo documento y pago. Puede tener cierta bonificación para compensar la progresividad del impuesto que se sufre frente a presentar los mismos ingresos en declaraciones independientes para cada uno de los cónyuges.  2, record 32, Spanish, - declaraci%C3%B3n%20conjunta

Record number: 32, Textual support number: 1 OBS

declaración conjunta: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 32, Spanish, - declaraci%C3%B3n%20conjunta

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

A procedure once quite widespread in the form of kickbacks or payment of fees for obtaining employment. These payments were in the form of a partial return of wages.  1, record 33, English, - job%20selling

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Versement fait par l'ouvrier à son employeur ou chef d'atelier en vue d'obtenir un emploi ou de le conserver.  2, record 33, French, - ristourne

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

A bank shall, within sixty days after the end of each calendar year, provide the Superintendent with a return,... payable in Canada in Canadian currency... for which no payment has been made for a period of nine years or more calculated from the date of issue, certification, acceptance or maturity, whichever is the latest, until the date of the return.((Bank Act)).  1, record 34, English, - date%20of%20acceptance

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Dans les soixante jours qui suivent la fin de chaque année civile, la banque fournit au surintendant, en la forme qu'il précise, un relevé au 31 décembre de tous les effets négociables, [...] et pour lesquels aucun paiement n'a été fait pendant une période de neuf ans ou plus, à la date du relevé et dont le point de départ est la dernière des dates suivantes : émission, visa, acceptation ou échéance. ((Loi sur les banques)).  1, record 34, French, - date%20d%27acceptation

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

[after the tile of the U. S. Lend-Lease Act(1941]) : the transfer of goods and services to an ally to aid in a common cause(as the winning of a war) with payment being made by a return of the original items or their use in the common cause or by a similar transfer of other goods and services.  1, record 35, English, - lend%2Dlease

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 DEF

Terme employé pour désigner l'opération par laquelle le Président des États-Unis d'Amérique, autorisé à cet effet par un Acte du Congrès (Land and Lease Act) du 11 mars 1941, a fourni à certains États (Belgique, Chine, France, Norvège, Pays-Bas, Pologne, Royaume-Uni, U.R.S.S., etc.) certains articles de défense (armes, munitions, navires, avions, etc.) à charge soit de paiement, soit de restitution en nature ou en équivalent, soit de tout autre avantage direct ou indirect jugé satisfaisant par le Président.  1, record 35, French, - pr%C3%AAt%2Dbail

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

At the Public Service of Canada, an allowance covering the payment of cost of return journey between the isolated post and the nearest point of departure for employee and his or her family in cases of bereavement in employee's immediate family.  2, record 36, English, - bereavement%20allowance

Record number: 36, Textual support number: 1 OBS

bereavement allowance: term officially approved by Treasury Board Secretariat.  3, record 36, English, - bereavement%20allowance

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Remboursement du coût du voyage aller-retour de l'employé et de sa famille à partir du poste isolé jusqu'au point de départ le plus rapproché en cas de décès d'un parent immédiat de l'employé.  2, record 36, French, - indemnit%C3%A9%20de%20d%C3%A9c%C3%A8s

Record number: 36, Textual support number: 1 OBS

indemnité de décès : terme et définition uniformisés par le Secrétariat du Conseil du Trésor.  3, record 36, French, - indemnit%C3%A9%20de%20d%C3%A9c%C3%A8s

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

Deferred rebate : The return of a portion of the freight charges by a carrier or a conference shipper in exchange for the shipper giving all or most of his shipments to the carrier or conference over a specified period of time(usually 6 months). Payment of the rate is deferred for a further similar period, during which the shipper must continue to give all or most of his shipments to the rebating carrier or conference. The shipper thus earns a further rebate which will not, however, be paid without an additional period of exclusive or almost exclusive patronage with the carrier of conference. In this way, the shipper becomes tied to the rebating carrier or conference. Although, the deferred rebate system is illegal in U. S. foreign commerce, it generally is accepted in the ocean trade between foreign countries.  1, record 37, English, - deferred%20rebate%20system

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

Subject to demand for payment or return without previous notice.  1, record 38, English, - on%20call

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

Effet payable à vue, à la première présentation.  1, record 38, French, - %C3%A0%20vue

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

Payment required by the supplier when a customer does not return a defective component when taking delivery of an exchange unit.  1, record 39, English, - core%20charge

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Versement exigé par le fournisseur lorsque le client ne remet pas l'organe défectueux au moment où il prend livraison d'un échange standard.  1, record 39, French, - d%C3%A9p%C3%B4t%20de%20reprise

Record 39,  Textual support,  Spanish

Record number: 39, Textual support number: 1 DEF

Pago que el proveedor exige cuando el cliente no entrega la unidad defectuosa al recibir una de sustitución.  1, record 39, Spanish, - dep%C3%B3sito%20de%20garant%C3%ADa

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 OBS

Some small businesses have the option of filing their annual GST return at the same time as their individual income tax return. Using a combined form, they can also offset money owed from one return with a credit from the other, or combine the debits from the two returns and make a single payment.  1, record 40, English, - Combined%20annual%20filing

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Certaines petites entreprises ont le choix de produire leur déclaration annuelle de TPS en même temps que leur déclaration de revenus des particuliers. L'utilisation d'une déclaration annuelle combinée leur permet de compenser un débit dans une déclaration par un crédit dans l'autre déclaration, ou encore de combiner les débits des deux déclarations et de faire un seul versement.  1, record 40, French, - D%C3%A9claration%20annuelle%20combin%C3%A9e

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

A sector of informal economy in which legal and illegal activities are performed in return for undeclared payment, usually in the form of cash.  2, record 41, English, - irregular%20economy

Record number: 41, Textual support number: 1 CONT

Gutmann assumes that currency is used as the medium of exchange in the irregular economy....  1, record 41, English, - irregular%20economy

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Secteur de l'économie informelle où des activités licites ou illicites s'effectuent par des individus, contre une rémunération non déclarée, par opposition aux activités économiques (non déclarées) à petite échelle des entreprises familiales.  2, record 41, French, - secteur%20irr%C3%A9gulier

Record number: 41, Textual support number: 1 CONT

Pour d'autres le secteur non structuré devrait être subdivisé en deux sous-secteurs; a) un secteur «irrégulier», comprenant tout un éventail d'activités licites, mais marginales et de peu de prestige (mendicité, divers travaux occasionnels de jardinage, lavage de voitures, ratissage de feuilles, etc.), de même que beaucoup d'activités illégales [...]  1, record 41, French, - secteur%20irr%C3%A9gulier

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

Reason for return [of a cheque :] insufficient funds; cannot trace... ;payment stopped.  2, record 42, English, - payment%20stopped

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

défense de payer faite au tiré par le tireur d'un chèque ou d'une lettre de change.  4, record 42, French, - opposition%20du%20d%C3%A9biteur

Record number: 42, Textual support number: 1 CONT

Chèque-effet rejeté pour le motif indiqué par un X (...); Montant contesté; (...) Opposition du débiteur (...)  5, record 42, French, - opposition%20du%20d%C3%A9biteur

Record number: 42, Textual support number: 1 OBS

«paiement arrêté» : Ce terme est un anglicisme.  6, record 42, French, - opposition%20du%20d%C3%A9biteur

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

In 1941, [the provinces] agreed to refrain from collecting personal and corporate income taxes until one year after the end of [World War II]. In return, the federal government agreed to pay them a ’rent’, that is a payment for the exclusive occupancy of the personal and corporate income tax fields. This marked the beginning of tax rental agreements between the provinces and the federal government.  2, record 43, English, - tax%20rental%20agreement

Record 43,  Textual support,  French

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

[One who serves] food to diners in their cars. Calls customers’ order to kitchen or serving counter to be filled. Places filled order on tray and fastens tray to car door. Presents check to customer and accepts payment for service. Removes tray and stacks dishes for return to kitchen. May prepare fountain drinks...  1, record 44, English, - car%20hop

Record number: 44, Textual support number: 1 OBS

The feminine form of "drive-in waiter" is "drive-in waitress".  4, record 44, English, - car%20hop

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Dans un restauvolant, personne chargée d'apporter à la voiture les plats commandés par un automobiliste et ses passagers.  2, record 44, French, - serveur%20%C3%A0%20l%27auto

Record number: 44, Textual support number: 1 OBS

Au féminin: serveuse à l'auto.  3, record 44, French, - serveur%20%C3%A0%20l%27auto

Record 44,  Textual support,  Spanish