TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Subsection 94. 1(1) of the [Income Tax] Act requires a notional amount to be included in income if a taxpayer holds an interest in an offshore investment fund property(OIFP). An OIFP is a share of the capital stock of, an interest in, or a debt of, a non-resident entity(other than a CFA [controlled foreign affiliate] of the taxpayer) or an interest in or a right or option to acquire such a share, interest, or debt if two conditions are satisfied.  3, record 1, English, - offshore%20investment%20fund%20property

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Early-stage financing(seed and start-up capital) still constitutes a very limited share of venture capital available. There is also a need to exploit further the financing potential of business angels...  8, record 2, English, - early%2Dstage%20capital

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Capital qui est investi dans une jeune entreprise pour financer les activités qui s'inscrivent dans les phases d'amorçage et de démarrage.  2, record 2, French, - capital%20de%20d%C3%A9part

Record number: 2, Textual support number: 1 OBS

Le capital de départ comprend le capital d'amorçage et le capital de démarrage.  3, record 2, French, - capital%20de%20d%C3%A9part

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Cantidad necesaria que necesita una emprendedor para poner en marcha una idea de negocio y poder cubrir los costos iniciales.  1, record 2, Spanish, - capital%20inicial

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Tenant farming [is an] agricultural system in which landowners contribute their land and a measure of operating capital and management while tenants contribute their labour with various amounts of capital and management, the returns being shared in a variety of ways. Payment to the owner may be in the form of a share in the product, or in cash, or in a combination of both.  2, record 3, English, - tenant%20farming

Record number: 3, Textual support number: 1 OBS

In tenant farming, there are four basic types of [agreements;] these are: cash lease, crop sharing lease, livestock sharing lease [and] crop share lease. ... Crop sharing ... is the most common type of tenant farming.  3, record 3, English, - tenant%20farming

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Mode de faire-valoir faisant l'objet d'un contrat de bail à ferme.  2, record 3, French, - fermage

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

With reference to share capital, a payment requested by the directors on a subscription, or an amount otherwise due under the terms of a subscription agreement.  2, record 4, English, - call

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Acte par lequel le conseil d'administration demande aux souscripteurs, par voie de résolution, de verser tout ou partie du prix convenu pour les actions auxquelles ils ont souscrit.  1, record 4, French, - appel%20de%20fonds

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 CONT

En ese acto, admitió que había un déficit considerable de recursos que solo se solucionaría con una nueva petición de fondos a los inversores o una operación corporativa.  1, record 4, Spanish, - petici%C3%B3n%20de%20fondos

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Share of capital stock that has no nominal or face value.  8, record 5, English, - no%20par%20value%20share

Record number: 5, Textual support number: 1 CONT

A corporation issuing no par value shares simply issues them at a price which is attractive to investors and will assist in their distribution to the public.  9, record 5, English, - no%20par%20value%20share

Record number: 5, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  10, record 5, English, - no%20par%20value%20share

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Action du capital social n'ayant aucune valeur nominale en conformité avec les lois sur les sociétés ou les statuts de la société elle-même.  2, record 5, French, - action%20sans%20valeur%20nominale

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 OBS

Son de origen norteamericano. A diferencia de la concepción europa de la acción donde subsisten generalmente difiriendo, valor real y nominal, éstas no tienen otro valor que el efectivo.  2, record 5, Spanish, - acci%C3%B3n%20sin%20valor%20nominal

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Shares which are seldom bought and sold in the stock exchange, although they are listed. A share which is transacted less than four times a year may be called inactive or dead. It is quite difficult to find a buyer or a seller for such shares. The spread between buying and selling prices can be large.  3, record 6, English, - inactive%20share

Record number: 6, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  4, record 6, English, - inactive%20share

Record number: 6, Textual support number: 2 OBS

inactive share : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 6, English, - inactive%20share

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Action dont le mouvement d'achat et de vente est limité, même si elle correspond à une société dont la rentabilité est élevée et dont la valeur a augmenté.  2, record 6, French, - action%20inactive

Record number: 6, Textual support number: 1 OBS

action inactive : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 6, French, - action%20inactive

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Acción que apenas tiene movimiento de compraventa, aunque puede corresponder a una sociedad muy rentable y que vaya aumentando de valor.  1, record 6, Spanish, - acci%C3%B3n%20parada

Record number: 6, Textual support number: 1 OBS

acción parada: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 6, Spanish, - acci%C3%B3n%20parada

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Stock which cannot be transferred without placing the signature of the owner upon the books of the issuing corporation and delivery of the certificate.  4, record 7, English, - registered%20share

Record number: 7, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  5, record 7, English, - registered%20share

Record number: 7, Textual support number: 2 OBS

registered share : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  6, record 7, English, - registered%20share

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Action constatant un droit d'associé au profit de celui dont le nom est inscrit sur le registre des transferts tenu par la société émettrice.  2, record 7, French, - action%20nominative

Record number: 7, Textual support number: 1 OBS

action nominative : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  3, record 7, French, - action%20nominative

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Acción en la que figura el nombre del propietario y cuya emisión y transferencia deben ser anotadas en el libro de socios de la sociedad emisora. Normalmente se puede transmitir por endoso.  2, record 7, Spanish, - acci%C3%B3n%20nominativa

Record number: 7, Textual support number: 1 OBS

acción nominativa: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 7, Spanish, - acci%C3%B3n%20nominativa

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Any stock for which a fixed value has been set originally for each share, by dividing the total capital stock value by the number of shares to be issued.  5, record 8, English, - par%20value%20share

Record number: 8, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  6, record 8, English, - par%20value%20share

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Actions du capital social comportant une valeur nominale.  1, record 8, French, - action%20avec%20valeur%20nominale

Record number: 8, Textual support number: 1 OBS

La valeur nominale de l'action est essentiellement une valeur théorique, généralement différente du prix d'émission, de la valeur comptable et de la valeur réelle de l'action.  1, record 8, French, - action%20avec%20valeur%20nominale

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Share into which the capital of a stock company is divided, without special rights or obligations. Ordinary shares entitle their owners to vote and receive an annual dividend after interest is paid to bondholders and preferential shares receive the agreed dividend.  5, record 9, English, - common%20share

Record number: 9, Textual support number: 1 CONT

Common shares are corporate securities that represent ownership in a company and give the stockholder a vote in the selection of management and a proportionate but unspecified claim on profits.  6, record 9, English, - common%20share

Record number: 9, Textual support number: 1 OBS

ordinary share: According to the sources consulted, in England "equity" is synonymous with "ordinary share".  7, record 9, English, - common%20share

Record number: 9, Textual support number: 2 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  8, record 9, English, - common%20share

Record number: 9, Textual support number: 3 OBS

common share: term used in the context of the Strategic and Operating Review of the federal government of Canada.  9, record 9, English, - common%20share

Record number: 9, Textual support number: 4 OBS

ordinary share : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  10, record 9, English, - common%20share

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Action accordant généralement à son titulaire le droit de voter aux assemblées générales ainsi que celui de participer, sans restrictions particulières, aux résultats de la société et à l'excédent de son actif sur son passif en cas de liquidation.  3, record 9, French, - action%20ordinaire

Record number: 9, Textual support number: 1 OBS

action ordinaire : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 9, French, - action%20ordinaire

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Parte en la que se subdivide el capital de una sociedad anónima sin derechos u obligaciones especiales. Las acciones ordinarias dan a su propietario el derecho a voto y el derecho a recibir un dividendo anual después del pago de los intereses a los obligacionistas y del dividendo de las acciones preferentes.  3, record 9, Spanish, - acci%C3%B3n%20ordinaria

Record number: 9, Textual support number: 1 OBS

acción ordinaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 9, Spanish, - acci%C3%B3n%20ordinaria

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Qualified farm property-is certain property you or your spouse or common-law partner owns. It is also certain property owned by a family-farm partnership in which you or your spouse or common-law partner holds an interest. Qualified farm property includes : a share of the capital stock of a family-farm corporation that you or your spouse or common-law partner owns; an interest in a family-farm partnership that you or your spouse or common-law partner owns; real property, such as land and buildings; and eligible capital property, such as milk and egg quotas.  2, record 10, English, - qualified%20farm%20property

Record number: 10, Textual support number: 1 OBS

Source: Income Tax Act, S. 146 (5.4) (a).  3, record 10, English, - qualified%20farm%20property

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Un bien agricole admissible est un bien qui vous appartient, ou qui appartient à votre époux ou conjoint de fait ou à une société de personnes agricole familiale dans laquelle vous ou votre époux ou conjoint de fait détenez une participation. Nous considérons les biens suivants comme des biens agricoles admissibles : une action du capital-actions d'une société agricole familiale que vous ou votre époux ou conjoint de fait possédez; une participation dans une société de personnes agricole familiale que vous ou votre époux ou conjoint de fait possédez; un bien immeuble, comme un terrain et des bâtiments; une immobilisation admissible, comme un contingent de production de lait ou d'œufs.  2, record 10, French, - bien%20agricole%20admissible

Record number: 10, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 146 (5.4) (a).  3, record 10, French, - bien%20agricole%20admissible

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

ordinary share capital : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 11, English, - ordinary%20share%20capital

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

capital social représenté par des actions ordinaires : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 11, French, - capital%20social%20repr%C3%A9sent%C3%A9%20par%20des%20actions%20ordinaires

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

share capital and reserves : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 12, English, - share%20capital%20and%20reserves

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

capital et réserves : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 12, French, - capital%20et%20r%C3%A9serves

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

... usually a company which has been formed for charitable or educational purposes. It has no share capital and in the event of being wound up the members are liable to the extent of the guarantee given. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, record 13, English, - company%20limited%20by%20guarantee

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

A term defined in legislation, broadly a commercial corporation with share capital, other than a financial institution.  5, record 14, English, - business%20corporation

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Dans une entreprise de cette nature, les actionnaires ne sont responsables des dettes de la société que jusqu'à concurrence du capital qu'ils y ont investi. Au Canada, l'expression «société par actions» est utilisée dans la législation fédérale et le terme «compagnie» dans la législation québécoise. Pour les textes canadiens à caractère fiscal, le terme «corporation» [était anciennement] utilisé par la législation dans le sens d'une entreprise dont le capital social est composé d'actions. En France, on retrouve la «société à responsabilité limitée» (SARL) dans laquelle aucun des associés n'est responsable au-delà de son apport, mais où les parts sociales non négociables sont relativement difficiles à céder à des tiers, et la «société anonyme» (SA) dans laquelle les parts sociales sont représentées par des actions généralement transmissibles et négociables. La société anonyme doit compter au moins sept actionnaires et disposer d'un capital social minimal si elle fait appel public à l'épargne. La loi prévoit que la société à responsabilité limitée dont le nombre d'associés dépasse 50 doit, dans les deux ans, être convertie en société anonyme. En Belgique, les deux formes de sociétés commerciales les plus courantes sont la «société privée à responsabilité limitée» (SPRL) et la «société anonyme» (SA). Ces sociétés sont normalement constituées dans un but commercial, pour promouvoir la production, l'échange, et la circulation de biens ou de services, mais la forme commerciale est également autorisée pour l'exercice d'activités civiles.  8, record 14, French, - soci%C3%A9t%C3%A9%20par%20actions

Record number: 14, Textual support number: 2 OBS

Le législateur au fédéral et en Ontario rend le plus souvent «corporation» par «personne morale» mais celui du Nouveau-Brunswick et du Manitoba privilégie l'homographe français «corporation».  12, record 14, French, - soci%C3%A9t%C3%A9%20par%20actions

Record 14,  Textual support,  Spanish

Record number: 14, Textual support number: 1 DEF

Sociedad de carácter mercantil en la que el capital está dividido en acciones e integrado por las aportaciones de los socios, que no responden con su patrimonio personal de las deudas de la sociedad.  3, record 14, Spanish, - sociedad%20an%C3%B3nima

Record number: 14, Textual support number: 1 OBS

sociedad anónima; S.A.: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 14, Spanish, - sociedad%20an%C3%B3nima

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

... in the case of a guarantee company having a share capital, a member is under a twofold liability...  1, record 15, English, - guarantee%20company%20with%20a%20share%20capital

Record number: 15, Textual support number: 2 OBS

... two forms of company limited by guarantee [are recognised], namely, the guarantee company without a share capital and the guarantee company with a share capital. The former is the guarantee company in its pure form, whereas the latter is something of a hybrid.  1, record 15, English, - guarantee%20company%20with%20a%20share%20capital

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

... two forms of company limited by guarantee [are recognised], namely, the guarantee company without a share capital and the guarantee company with a share capital. The former is the guarantee company in its pure form, whereas the latter is something of a hybrid.  1, record 16, English, - guarantee%20company%20without%20a%20share%20capital

Record number: 16, Textual support number: 2 OBS

In the case of a pure guarantee company a member is under no obligation to subscribe up to the amount of his guarantee while the company is a going concern ...  1, record 16, English, - guarantee%20company%20without%20a%20share%20capital

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

... in cases where children nominated as beneficiaries are under the age of 18(or older age nominated by Will-maker) when the Will-maker dies, the trustee is granted power of advancement... it may be desirable and necessary for a trustee from time to time, to advance money for the maintenance or benefit of that beneficiary from either the income or capital of the share given to that beneficiary.  2, record 17, English, - power%20of%20advancement

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

... "unlimited dividend right" means the right without limitation as to the amount either to all or to a share of the balance of any dividends after the payment of dividends on any shares entitled to a preference, and includes the right to all or to a share of the balance of any surplus upon winding up after the repayment of capital...  1, record 18, English, - unlimited%20dividend%20right

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

These represent the quotient of the current and constant price estimates of value added in manufacturing adjusted, however, for changes in indirect taxes. Such indicators, which share the properties of the corresponding GNP deflator series for the overall economy, are best viewed in the present context as composite indicators of the cost(per unit of real value added) of all primary factors of production(including capital and "entrepreneurship", as well as labor). These indicators differ from final product prices in that they abstract from the costs of intermediate inputs obtained by the manufacturing sector from other sectors. The extrapolation beyond the most recent benchmark year is based on wholesale prices for manufactures adjusted to exclude the influence of changes in raw material prices.  1, record 19, English, - value%2Dadded%20deflators

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Ils représentent le quotient des estimations aux prix courants et en prix constants de la valeur ajoutée dans le secteur manufacturier, corrigée, toutefois, des variations des impôts indirects. Ces indicateurs, qui possèdent les propriétés des séries correspondantes des déflateurs du PNB, devraient être considérés de préférence, ici, comme des indices composites du coût (par unité de valeur ajoutée réelle) de tous les facteurs de production de base, tant le capital et l'«esprit d'entreprise» que la main-d'œuvre. Ces indicateurs diffèrent des prix des produits finals car ils ne tiennent pas compte du coût des facteurs de production intermédiaires obtenus des autres secteurs par le secteur manufacturier. L'extrapolation au-delà de l'année de référence la plus récente est faite sur la base des prix de gros des produits manufacturés, corrigés de l'incidence des fluctuations des cours des matières premières.  3, record 19, French, - indices%20implicites%20de%20la%20valeur%20ajout%C3%A9e

Record number: 19, Textual support number: 2 OBS

Le terme déflateur, bien qu'utilisé par le FMI, n'est pas utilisé à la Banque du Canada.  3, record 19, French, - indices%20implicites%20de%20la%20valeur%20ajout%C3%A9e

Record number: 19, Textual support number: 3 OBS

Fiche établie par Christine Laliberté, terminologue de la Banque du Canada à Ottawa.  3, record 19, French, - indices%20implicites%20de%20la%20valeur%20ajout%C3%A9e

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A corporation with share capital in which the liability of shareholders for debts of the corporation is restricted to the amount of the capital subscribed.  6, record 20, English, - limited%20company

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Toute entreprise constituée avec un capital social qui appartient à des actionnaires ayant, à l'égard des dettes de la société, une responsabilité limitée à leurs apports.  9, record 20, French, - soci%C3%A9t%C3%A9%20par%20actions%20%C3%A0%20responsabilit%C3%A9%20limit%C3%A9e

Record number: 20, Textual support number: 1 OBS

En France, on retrouve la société à responsabilité limitée (S.A.R.L.) dans laquelle aucun des associés n'est responsable au-delà de son apport, mais où les parts sociales non négociables sont relativement difficiles à céder à des tiers [...]  10, record 20, French, - soci%C3%A9t%C3%A9%20par%20actions%20%C3%A0%20responsabilit%C3%A9%20limit%C3%A9e

Record 20,  Textual support,  Spanish

Record number: 20, Textual support number: 1 DEF

Forma jurídica de sociedad mercantil, próxima a la sociedad anónima, cuyos socios son sólo responsables por el monto del capital aportado.  4, record 20, Spanish, - sociedad%20limitada

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

"Chattels" means goods and chattels capable of complete transfer by delivery, and includes when separately assigned or charged, fixtures and growing crops; but does not include chattel interests in real property or fixtures when assigned together with a freehold or leasehold interest in any land or building to which they are affixed, or growing crops when assigned with any interest in the land on which they grow, or a ship or vessel registered under the laws of Canada or any share in such ship or vessel, or shares or interests in the stock, funds or securities of a government, or in the capital of a corporation, or book debts or other choses in action.(R. S. N. B., 1973, c. C-25, s. 1).  1, record 21, English, - goods%20and%20chattels

Record number: 21, Textual support number: 1 OBS

goods and chattels: term usually used in the plural.  2, record 21, English, - goods%20and%20chattels

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

objets et chatels : termes habituellement utilisés au pluriel.  2, record 21, French, - objets%20et%20chatels

Record number: 21, Textual support number: 2 OBS

objets et chatels : 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 21, French, - objets%20et%20chatels

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Maintenance and Advancement: The trust instrument may authorise the Trustees to make advances out of the capital of any fund in which an infant or other person has a vested or presumptive or contingent interest. (Halsbury’s Laws of England, 3rd ed., v. 39, 1962, p. 1019)  1, record 22, English, - advancement

Record number: 22, Textual support number: 2 CONT

Advancement... Apart from any such authority conferred by the trust instrument, but subject to any contrary intention expressed therein, trustees... have statutory power in their absolute discretion to pay or apply capital money subject to a trust for the advancement or benefit of any persons entitled to the capital of the trust property or any share thereof....(Halsbury's, p. 1020)  1, record 22, English, - advancement

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

La notion d'«avancement» relève surtout du droit successoral mais s'emploie aussi dans le domaine des trusts (fiducies) et est liée ainsi à la notion de «power of advancement».  2, record 22, French, - avancement

Record number: 22, Textual support number: 2 OBS

avancement : 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 22, French, - avancement

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

The corporation without share capital incorporated under the Canada Corporations Act by letters patent dated April 3, 1990 and supplementary letters patent dated December 16, 1992 and named the Tungavik Incorporated, or any successor.  2, record 23, English, - Tungavik

Record number: 23, Textual support number: 1 OBS

Tungavik: title used in the Agreement between the Inuit of the Nunavut Settlement Area and Her Majesty the Queen in right of Canada.  3, record 23, English, - Tungavik

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Société sans capital-actions qui a été constituée en vertu de la Loi sur les corporations canadiennes, par lettres patentes datées du 3 avril 1990 et par lettres patentes supplémentaires datées du 16 décembre 1992, et qui est désignée Tungavik Incorporated, ou son successeur.  2, record 23, French, - Tungavik

Record number: 23, Textual support number: 2 OBS

Tungavik : titre utilisé dans l'Accord entre les Inuit de la région du Nunavut et Sa Majesté la Reine du chef du Canada (1993).  3, record 23, French, - Tungavik

Record number: 23, Textual support number: 3 OBS

En 2008, le Bureau de la traduction a recommandé l'accord en genre et en nombre des termes «Inuit» (nom propre) et «inuit» (adjectif).  4, record 23, French, - Tungavik

Record number: 23, Textual support number: 4 OBS

Tungavik : à défaut de connaître le genre de ce nom propre, le faire précéder du même article que celui qui accompagne la forme française correspondante.  3, record 23, French, - Tungavik

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

A private investment firm's, mutual fund's or other qualified investors’ purchase of stock in a company at a discount to the current market value per share for the purpose of raising capital.  2, record 24, English, - %20private%20investment%20in%20public%20equity

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Souscription à une augmentation de capital d’une société cotée, réservée à des investisseurs qualifiés tels que des investisseurs institutionnels ou des fonds d’investissement.  2, record 24, French, - placement%20priv%C3%A9%20dans%20les%20soci%C3%A9t%C3%A9s%20ouvertes

Record number: 24, Textual support number: 1 OBS

placement hors marché dans une société cotée : terme et définition publiés au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.  3, record 24, French, - placement%20priv%C3%A9%20dans%20les%20soci%C3%A9t%C3%A9s%20ouvertes

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

University Health Network (UHN) is made up of Toronto General Hospital, Toronto Western Hospital and Princess Margaret Hospital. Each hospital retains its identity and name within the Network.  2, record 25, English, - University%20Health%20Network

Record number: 25, Textual support number: 2 OBS

The corporation formerly known as The Toronto Hospital, as continued after the amalgamation of The Toronto Hospital and The Ontario Cancer Institute, is continued as a corporation without share capital under the name of University Health Network in English and Réseau universitaire de santé in French.  3, record 25, English, - University%20Health%20Network

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

L’association appelée auparavant L’Hôpital de Toronto, telle qu’elle a été prorogée après la fusion de L’Hôpital de Toronto et de l’Institut ontarien du cancer, est prorogée en une personne morale sans capital-actions appelée Réseau universitaire de santé en français et University Health Network en anglais.  1, record 25, French, - R%C3%A9seau%20universitaire%20de%20sant%C3%A9

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

[A share] where some of the capital has not yet been paid by the shareholder to the company.  5, record 26, English, - partly%20paid%20share

Record number: 26, Textual support number: 1 OBS

That payment will be made at a date fixed in the future or when the company decides to call upon the shareholders to make they payment, known as a call.  5, record 26, English, - partly%20paid%20share

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Action dont le souscripteur n'a pas entièrement payé le prix d'émission mais dont il acquittera le solde en effectuant plus tard les versements convenus ou en répondant à l'appel de fonds que lui adressera le conseil d'administration.  3, record 26, French, - action%20partiellement%20lib%C3%A9r%C3%A9e

Record 26,  Textual support,  Spanish

Record number: 26, Textual support number: 1 DEF

Aquella en que parte de su valor nominal ha sido desembolsado, por lo que queda parte pendiente de pago.  1, record 26, Spanish, - acci%C3%B3n%20parcialmente%20liberada

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

You may be able to claim a credit if you became the first registered holder to acquire or irrevocably subscribe to and pay for an approved share of the capital stock of a prescribed labour-sponsored venture capital corporation(LSVCC) from January 1, 2007, to February 29, 2008.  2, record 27, English, - labour%2Dsponsored%20funds%20tax%20credit

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Crédit d'impôt accordé aux particuliers qui investissent dans des fonds de travailleurs satisfaisant à certaines conditions.  2, record 27, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20relatif%20%C3%A0%20un%20fonds%20de%20travailleurs

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

Registrar of Companies holding records of companies Memoranda and Articles of Association, share capital, profit and loss accounts and balance sheets; etc.  2, record 28, English, - commercial%20court%20registry

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Endroit d'une juridiction où sont déposées les minutes des jugements rendus par le tribunal de commerce, les déclarations relatives à la procédure, les actes de sociétés, et où est tenu le registre du commerce.  2, record 28, French, - directeur%20du%20registre%20des%20soci%C3%A9t%C3%A9s

Record number: 28, Textual support number: 1 CONT

À peine d'irrecevabilité de la demande d'immatriculation, ceux-ci doivent déposer au greffe du Tribunal de commerce un document dans lequel ils relatent toutes les opérations auxquelles ils ont procédé pour constituer la société.  2, record 28, French, - directeur%20du%20registre%20des%20soci%C3%A9t%C3%A9s

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

The portion of income of a limited company for a period attributable to a share of a class of issued capital stock whose rights to participate in earnings have no upper limit.  3, record 29, English, - earnings%20per%20share

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Résultat de l'exercice réduit à une action du capital émis et en circulation d'une société.  2, record 29, French, - b%C3%A9n%C3%A9fice%20par%20action

Record number: 29, Textual support number: 1 OBS

Le calcul du bénéfice ou de la perte n'est pertinent que pour les actions auxquelles est attaché le droit de participer sans restriction aux bénéfices de la société.  2, record 29, French, - b%C3%A9n%C3%A9fice%20par%20action

Record 29,  Textual support,  Spanish

Record number: 29, Textual support number: 1 DEF

Cifra que se obtiene al dividir, en un determinado ejercicio, los beneficios de una sociedad después del pago de impuestos, por el número total de acciones en circulación. Sirve para calcular el valor de la acción multiplicándolo por un precio/beneficio adecuado.  1, record 29, Spanish, - beneficio%20por%20acci%C3%B3n

Record number: 29, Textual support number: 1 OBS

beneficio por acción; BPA: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 29, Spanish, - beneficio%20por%20acci%C3%B3n

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

The portion of authorized capital stock for which shares have been subscribed, allotted and entered in the share register, whether or not fully paid.  4, record 30, English, - issued%20capital

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Capital représentant les sommes, ou la valeur de la contrepartie en nature, que les actionnaires ont versées en échange des actions qu'ils ont souscrites.  3, record 30, French, - capital%20%C3%A9mis

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

A share of a corporation will be considered to be a qualified small business corporation share if all the following conditions are met : at the time of sale, it was a share of the capital stock of a small business corporation, and it was owned by you, your spouse or common-law partnership of which you were a member; throughout that part of the 24 months immediately before you were a member, or a person related to you, it was a share of a Canadian-controlled private corporation and more than 50% of the fair market value of the assets of the corporation were : used mainly in an active business carried on primarily in Canada by the Canadian-controlled private corporation, or by a related corporation; certain shares or debts of connected corporations; or a combination of these two types of assets; and throughout the 24 months immediately before the share was disposed of, no one owned the share other than you, a partnership of which you were a member, or a person related to you.  1, record 31, English, - qualified%20small%2Dbusiness%20share%20property

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

[L'Agence du revenu du Canada considère] une action d'une société comme étant une action admissible de petite entreprise si toutes les conditions suivantes sont remplies : au moment de la vente, elle constituait une action du capital-actions d'une société exploitant une petite entreprise que vous, votre époux ou conjoint de fait ou une société de personnes dont vous étiez membre déteniez; au cours des 24 mois précédent la disposition, l'action était détenue par vous, par une société de personnes dont vous étiez membre ou par une personne apparentée, et elle constituait une action d'une société privée sous contrôle canadien dont plus de 50 % de la juste valeur marchande des éléments d'actif était : des éléments utilisés principalement dans le cadre de l'exploitation d'une entreprise de la société privée sous contrôle canadien ou d'une société liée exploitée activement, principalement au Canada; certaines actions ou certains titres de créance de sociétés rattachées; une combinaison des deux catégories ci-dessus; au cours des 24 mois précédant la disposition, l'action n'était détenue par personne d'autre que vous, une société de personnes dont vous étiez membre ou une personne apparentée.  1, record 31, French, - action%20admissible%20de%20petite%20entreprise

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

A tax levied on the amount by which a corporation's taxable capital employed in Canada exceeds $10 million. Members of a related group of corporations must share the $10-million threshold.  1, record 32, English, - large%20corporation%20tax

Record number: 32, Textual support number: 1 CONT

Companies can reduce their LCT liability to the extent of the Canadian portion of their corporate surtax.  2, record 32, English, - large%20corporation%20tax

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Impôt applicable à l'excédent sur 10 millions de dollars du capital imposable utilisé au Canada par une entreprise. Les membres d'un groupe de sociétés liées partagent le seuil de 10 millions de dollars.  2, record 32, French, - imp%C3%B4t%20des%20grandes%20soci%C3%A9t%C3%A9s

Record number: 32, Textual support number: 1 CONT

Les sociétés peuvent réduire du montant d'IGS [impôt des grandes sociétés] exigible la partie de la surtaxe des sociétés qui a trait à leurs activités au Canada.  2, record 32, French, - imp%C3%B4t%20des%20grandes%20soci%C3%A9t%C3%A9s

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

"qualifying home" means(a) a housing unit located in Canada, or(b) a share of the capital stock of a cooperative housing corporation, the holder of which is entitled to possession of a housing unit located in Canada, except that, where the context so requires, the reference to a qualifying home that is a share described in paragraph(b) shall mean the housing unit to which the share described in that paragraph relates;...  2, record 33, English, - qualifying%20home

Record number: 33, Textual support number: 1 OBS

Home buyers’ Plan.  3, record 33, English, - qualifying%20home

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

«habitation admissible» a) Logement situé au Canada; b) part du capital social d'une coopérative d'habitation, qui confère au titulaire le droit de posséder un logement situé au Canada. Toutefois, la mention d'une habitation admissible qui est une part visée à l'alinéa b) vaut mention, selon le contexte, du logement auquel cette part se rapporte.  2, record 33, French, - habitation%20admissible

Record number: 33, Textual support number: 1 OBS

Régime d'accession à la propriété.  3, record 33, French, - habitation%20admissible

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

The Ontario Refrigeration and Air Conditioning Contractors Association is a Not-For-Profit organization incorporated under the laws of the Province of Ontario as a Corporation Without Share Capital. The purpose of the Association is to represent and serve HVACR Contractors in Ontario with programs and services that promote responsible solutions to issues which benefit our members, customers and the general public.  1, record 34, English, - Ontario%20Refrigeration%20and%20Air%20Conditioning%20Contractors%20Association

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

Generally, non-qualifying real property is real property that you or your partnership disposed of after February 1992 and before 1996. It also generally includes the following property you or your partnership disposed of after February 1992 and before 1996, if its fair market value is derived principally(more than 50%) from real property : a share of a capital stock of a corporation; an interest in a partnership; an interest in a trust; or an interest or an option in any property described above.  1, record 35, English, - non%2Dqualifying%20real%20property

Record number: 35, Textual support number: 1 OBS

Income Tax Act, 8 sections 108(1)f.1 and 110.6(21).  1, record 35, English, - non%2Dqualifying%20real%20property

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Un immeuble non admissible est généralement un bien immeuble que votre société de personnes ou vous-même avez cédé après février 1992 et avant 1996. De plus, nous considérons les biens immeubles non admissibles s'ils ont été ainsi cédés et si plus de 50 % de leur juste valeur marchande provient d'un bien immeuble : une action du capital-actions d'une société; une participation dans une société de personnes; une participation dans une fiducie; une participation ou une option à l'égard d'un bien décrit ci-dessus.  1, record 35, French, - immeuble%20non%20admissible

Record number: 35, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, articles 108(1)f.1 et 110.6(21).  1, record 35, French, - immeuble%20non%20admissible

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

A share of a corporation will be considered to be a qualified small business corporation share [by Canada Revenue Agency] if all the following conditions are met : at the time of sale, it was a share of the capital stock of a small business corporation, and it was owned by you, your spouse or common-law partner, or a partnership of which you were a member; throughout that part of the 24 months immediately before the share was disposed of, while the share was owned by you, a partnership of which you were a member, or a person related to you, it was a share of a Canadian-controlled private corporation and more than 50% of the fair market value of the assets of the corporation were : used mainly in an active business carried on primarily in Canada by the Canadian-controlled private corporation, or by a related corporation; certain shares or debts of connected corporations; or a combination of these two types of assets; and throughout the 24 months immediately before the share was disposed of, no one owned the share other than you, a partnership of which you were a member, or a person related to you...  1, record 36, English, - qualified%20small%20business%20corporation%20share

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

[L'Agence du revenu du Canada considère] ... une action d'une société comme étant une action admissible de petite entreprise si toutes les conditions suivantes sont remplies : au moment de la vente, elle constituait une action du capital-actions d'une société exploitant une petite entreprise que vous, votre époux ou conjoint de fait ou une société de personnes dont vous étiez membre déteniez; au cours des 24 mois précédant la disposition, l'action était détenue par vous, par une société de personnes dont vous étiez membre ou par une personne apparentée, et elle constituait une action d'une société privée sous contrôle canadien dont plus de 50 % de la juste valeur marchande des éléments utilisés principalement dans le cadre de l'exploitation d'une entreprise de la société privée sous contrôle canadien ou d'une société liée exploitée activement, principalement au Canada; certaines actions ou certains titres de créance de sociétés rattachées; une combinaison des deux catégories ci-dessus; au cours des 24 mois précédant la disposition, l'action n'était détenue par personne d'autre que vous, une société de personnes dont vous étiez membre ou une personne apparentée [...]  1, record 36, French, - action%20admissible%20de%20petite%20entreprise

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

Surplus contributed by shareholders, being the premium received on the issue of par value shares, the portion of proceeds of issue of no par value shares that has been allocated to surplus, the proceeds of sale of donated shares, profit on forfeited shares, credits resulting from redemption or conversion of shares at less than the amount set up as share capital, or any other contributions in excess of stated value of shares made by shareholders as such.  5, record 37, English, - contributed%20surplus

Record number: 37, Textual support number: 1 CONT

... capital (or contributed) surplus, ... is contributed (or paid-in) capital in excess of par value or stated value.  6, record 37, English, - contributed%20surplus

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Apport des actionnaires représenté par : 1) la prime d'émission d'actions avec valeur nominale, 2) la partie du produit d'une émission d'actions sans valeur nominale que l'on ne porte pas au crédit du capital social, 3) le produit de la vente d'actions remises à la société à titre gratuit, 4) l'excédent du prix de vente d'actions rachetées sur leur prix de rachat, et 5) tout autre apport des actionnaires en plus de la valeur attribuée aux actions.  2, record 37, French, - surplus%20d%27apport

Record number: 37, Textual support number: 1 OBS

Au Canada, lorsqu'une opération entre apparentés est mesurée à la valeur comptable, tout écart entre les valeurs comptables des éléments échangés constitue un apport de capital ou une distribution prélevée sur celui-ci. Un crédit net est un apport de capital et est porté au crédit du surplus d'apport. Un débit net est une distribution prélevée sur les capitaux propres et est porté en diminution de tout solde créditeur du surplus d'apport résultant d'opérations entre apparentés conclues antérieurement. Tout excédent est porté en diminution des bénéfices non répartis.  2, record 37, French, - surplus%20d%27apport

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

A share of multiple voting stock.  3, record 38, English, - multiple%20voting%20share

Record number: 38, Textual support number: 1 OBS

Multiple voting stock. A class of capital stock entitling the holder of a share to a number of votes that is a multiple of the number of votes attached to a share of another class generally designated as subordinate voting stock. The multiple voting rights may be restricted in certain circumstances.  3, record 38, English, - multiple%20voting%20share

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

Action qui confère à son porteur un nombre de voix qui est un multiple, par exemple le double (action à vote double ou action à droit de vote double), du nombre de voix que confère une action d'une autre catégorie généralement appelée action à droit de vote subalterne.  1, record 38, French, - action%20%C3%A0%20vote%20multiple

Record number: 38, Textual support number: 1 OBS

Le droit de vote multiple ou droit de vote plural (multiple voting right) peut parfois faire l'objet de restrictions. Il est interdit par la loi belge.  1, record 38, French, - action%20%C3%A0%20vote%20multiple

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

Prescribed information presented in tabular format in a prospectus or other offering document, describing a limited company's share and loan capital structure.  3, record 39, English, - capitalization%20table

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Information tirée des états financiers, disposée en tableau et décrivant la structure des capitaux permanents investis dans une société par ses créanciers et ses actionnaires.  1, record 39, French, - tableau%20de%20la%20structure%20du%20capital

Record number: 39, Textual support number: 1 OBS

Le tableau de la structure du capital se retrouve notamment dans les prospectus et autres documents d'information.  1, record 39, French, - tableau%20de%20la%20structure%20du%20capital

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 OBS

The World Social Forum is an open meeting place where social movements, networks, NGOs and other civil society organizations opposed to neo-liberalism and a world dominated by capital or by any form of imperialism come together to pursue their thinking, to debate ideas democratically, for formulate proposals, share their experiences freely and network for effective action.  1, record 40, English, - World%20Social%20Forum

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Le Forum social mondial est un espace de débat démocratique d'idées, d'approfondissement de la réflexion, de formulation de propositions, d'échange d'expériences et d'articulation de mouvements sociaux, de réseaux, d'ONG, et autres organisations de la société civile qui s'opposent au néo-libéralisme et à la domination du monde par le capital et par toute forme d'impérialisme.  1, record 40, French, - Forum%20social%20mondial

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

The Ontario Association of Architects, a body corporate, is continued as a corporation without share capital under the name Ontario Association of Architects in English and Ordre des architectes de l'Ontario in French.  3, record 41, English, - Ontario%20Association%20of%20Architects

Record number: 41, Textual support number: 2 OBS

The Association is dedicated to promoting and increasing the knowledge, skill and proficiency of its members, and administering the Architects Act, in order that the public interest may be served and protected.  2, record 41, English, - Ontario%20Association%20of%20Architects

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 OBS

The Ontario Municipal Economic Infrastructure Financing Authority(OMEIFA) is a non-share capital corporation that has been established to provide subsidized, low interest infrastructure loans for municipalities. OMEIFA was created to promote healthy and prosperous Ontario communities by providing municipalities with more flexibility in investing in much needed infrastructure such as water and sewage treatment, roads and bridges and public transit. OMEIFA's goal is to reduce infrastructure financing cost for municipalities and to ensure that municipalities share in the benefits of Ontario Opportunity Bonds.  1, record 42, English, - Ontario%20Municipal%20Economic%20Infrastructure%20Financing%20Authority

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

L'Office ontarien de financement de l'infrastructure économique des municipalités (OOFIEM) est une société sans capital-actions dont le mandat est d'accorder aux municipalités des prêts subventionnés à faible taux d'intérêt pour leurs projets d'infrastructure. OOFIEM a été créé pour promouvoir la santé et la prospérité des collectivités ontariennes en offrant aux municipalités plus de souplesse pour investir dans les immobilisations dont elles ont grand besoin, telles que les réseaux d'aqueduc et d'égoût, les routes, les ponts et les transports en commun. L'objectif de l'OOFIEM est de réduire les coûts de financement des projets d'infrastructure assumés par les municipalités et de leur permettre de tirer parti des Obligations de financement de projets de l'Ontario.  1, record 42, French, - Office%20ontarien%20de%20financement%20de%20l%27infrastructure%20%C3%A9conomique%20des%20municipalit%C3%A9s

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

A transaction affecting owners’ equity in an organization that does not arise from normal business operations, such as the issue or redemption of share capital and payment of dividends.  3, record 43, English, - capital%20transaction

Record number: 43, Textual support number: 1 OBS

Crown corporations  4, record 43, English, - capital%20transaction

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 DEF

Opération amenant un changement dans les capitaux propres de l'entité, par exemple un apport de capitaux, un rachat d'actions, la déclaration d'un dividende ou une affectation à une réserve.  3, record 43, French, - op%C3%A9ration%20portant%20sur%20les%20capitaux%20propres

Record number: 43, Textual support number: 1 OBS

sociétés d'État  2, record 43, French, - op%C3%A9ration%20portant%20sur%20les%20capitaux%20propres

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

The amount of money a company has when shareholders have only paid for part of the total share capital that has been issued.  4, record 44, English, - called%2Dup%20share%20capital

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Partie du capital dont le versement est demandé aux actionnaires.  2, record 44, French, - capital%20appel%C3%A9

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 DEF

[Plan] involving a worker in receiving, in addition to wages, a share in the final profit of the business, and this accumulation of this share, or some part of it, in the capital of the business, thus gaining him the ordinary rights of and responsibilities of a shareholder.  4, record 45, English, - copartnership

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 DEF

Régime visant à établir une forme de propriété des entreprises caractérisée par l'accession des travailleurs soit individuellement, soit collectivement, à la propriété en devenant détenteurs d'une partie des actions du capital social.  3, record 45, French, - r%C3%A9gime%20d%27actionnariat%20ouvrier

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 CONT

The Credentials Assessment Agency is established as a body corporate without share capital.  1, record 46, English, - as%20body%20corporate

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 CONT

Le Bureau d'évaluation des titres de compétences a été créé à titre de personne morale sans capital-actions.  2, record 46, French, - %C3%A0%20titre%20de%20personne%20morale

Record number: 46, Textual support number: 1 OBS

par opposition à la locution «à titre de personne physique»  3, record 46, French, - %C3%A0%20titre%20de%20personne%20morale

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

... Every company that has a share capital must make a return, to the Registrar of Companies, at least once a year. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, record 47, English, - annual%20return

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

Information devant être fournie annuellement à l'administration publique conformément aux exigences de certaines lois provinciales sur les sociétés et de la Loi de l'impôt sur le revenu.  1, record 47, French, - d%C3%A9claration%20annuelle

Record 47,  Textual support,  Spanish

Record number: 47, Textual support number: 1 DEF

Memoria anual de las empresas, indicando su estado financiero y el nombre de los consejeros.  1, record 47, Spanish, - declaraci%C3%B3n%20anual

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 DEF

Reduction in the number of shares of a class of capital stock, with no change in the total dollar amount of the class, but with a converse increase in the par or stated value of the shares. This is achieved by issuing one new share in exchange for a specified number of old shares.  7, record 48, English, - consolidation%20of%20shares

Record number: 48, Textual support number: 1 OBS

Compare to "stock split".  8, record 48, English, - consolidation%20of%20shares

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 DEF

Opération qui consiste à remplacer un nombre déterminé d'actions en circulation d'une catégorie donnée par une nouvelle action de la même catégorie, réduisant ainsi le nombre d'actions en circulation de la catégorie concernée.  2, record 48, French, - regroupement%20d%27actions

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

Under the Companies Act, every company that has a share capital must make a return, to the Registrar of Companies, at least once a year showing the address of the registered office; an up to date copy of the shareholders register; a copy of the list of debenture holders; the share capital and debenture particulars; the list of directors; a copy of the final accounts and balance sheet. Failure to do so can result in the company being fined or struck off the Registrar of Companies and dissolved.  1, record 49, English, - annual%20return

Record 49,  Textual support,  French

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

The portion of shareholders’ equity attributable to a share of issued capital of a limited company, taking into account the participating rights of the various classes of capital stock outstanding.  5, record 50, English, - book%20value%20per%20share