TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
THEATRE BASE [4 records]
Record 1 - internal organization data 2016-03-09
Record 1, English
Record 1, Subject field(s)
- Customer Relations
- Marketing
- Taxation
Record 1, Main entry term, English
- entertainment expenses
1, record 1, English, entertainment%20expenses
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- public relations expenses 2, record 1, English, public%20relations%20expenses
plural
- duty entertainment expenses 2, record 1, English, duty%20entertainment%20expenses
plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
As part of broadening the tax base to permit lower tax rates, the deduction for business meals(including food and beverages) and entertainment expenses(such as accommodation at a resort and tickets for the theatre, a concert, athletic event or other performance) will be limited to 80 per cent of their cost. 3, record 1, English, - entertainment%20expenses
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Regulations, S.2902(D). 4, record 1, English, - entertainment%20expenses
Record 1, French
Record 1, Domaine(s)
- Relations avec la clientèle
- Commercialisation
- Fiscalité
Record 1, Main entry term, French
- frais de représentation
1, record 1, French, frais%20de%20repr%C3%A9sentation
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- frais de réception 2, record 1, French, frais%20de%20r%C3%A9ception
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coûts engagés, par exemple par le service des relations publiques de l'entité, en vue de consolider les liens avec la clientèle ou d'en créer de nouveaux. 2, record 1, French, - frais%20de%20repr%C3%A9sentation
Record number: 1, Textual support number: 1 CONT
Dans le cadre de l'élargissement de l'assiette de l'impôt pour permettre d'abaisser les taux d'imposition, la déduction relative aux repas d'affaires (aliments et boissons) ainsi qu'aux frais de représentation (comme les frais de séjour en villégiature et les billets de théâtre, de concert, de rencontre sportive ou autre spectacle) sera limitée à 80 pour cent de leur coût. 3, record 1, French, - frais%20de%20repr%C3%A9sentation
Record number: 1, Textual support number: 1 OBS
Source pour «frais de représentation» : Règlement de l'impôt sur le revenu, article 2902(D). 4, record 1, French, - frais%20de%20repr%C3%A9sentation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Relaciones con los clientes
- Comercialización
- Sistema tributario
Record 1, Main entry term, Spanish
- gastos por relaciones públicas
1, record 1, Spanish, gastos%20por%20relaciones%20p%C3%BAblicas
masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2013-10-16
Record 2, English
Record 2, Subject field(s)
- Military (General)
Record 2, Main entry term, English
- Base Exchange Theatre 1, record 2, English, Base%20Exchange%20Theatre
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Theatre run by the base exchange. 1, record 2, English, - Base%20Exchange%20Theatre
Record 2, French
Record 2, Domaine(s)
- Militaire (Généralités)
Record 2, Main entry term, French
- théâtre dirigé par l'économat
1, record 2, French, th%C3%A9%C3%A2tre%20dirig%C3%A9%20par%20l%27%C3%A9conomat
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2012-10-24
Record 3, English
Record 3, Subject field(s)
- Military Organization
- Military Equipment Maintenance
Record 3, Main entry term, English
- maintenance line
1, record 3, English, maintenance%20line
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- line of maintenance 2, record 3, English, line%20of%20maintenance
correct, officially approved
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The element of a maintenance organization that provides specific maintenance support to designated users. 3, record 3, English, - maintenance%20line
Record number: 3, Textual support number: 1 CONT
Maintenance lines are used to identify who is sponsoring and funding the maintenance. 1, record 3, English, - maintenance%20line
Record number: 3, Textual support number: 1 OBS
There are four lines of maintenance : first line maintenance : maintenance support available at the unit level, generally a maintenance platoon/troop/section; second line maintenance : maintenance support available at the brigade, divisional or base level, generally a maintenance company or base workshop; third line maintenance : maintenance support available to corps level and to the supply system, generally a maintenance battalion, designated static unit or civilian contractor; fourth line maintenance : maintenance support available at the theatre of operations or national level, generally a workshop depot or civilian industry. 4, record 3, English, - maintenance%20line
Record number: 3, Textual support number: 2 OBS
line of maintenance: term and definition officially approved by the Joint Terminology Panel, the Army Terminology Panel and the Defence Terminology Standardization Board. 5, record 3, English, - maintenance%20line
Record 3, French
Record 3, Domaine(s)
- Organisation militaire
- Maintenance du matériel militaire
Record 3, Main entry term, French
- ligne de maintenance
1, record 3, French, ligne%20de%20maintenance
correct, feminine noun, officially approved
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Élément d'une organisation de maintenance qui fournit un soutien de maintenance précis à des utilisateurs désignés. 2, record 3, French, - ligne%20de%20maintenance
Record number: 3, Textual support number: 1 CONT
Les lignes de maintenance servent à déterminer qui parraine et finance les activités de maintenance. 3, record 3, French, - ligne%20de%20maintenance
Record number: 3, Textual support number: 1 OBS
Il existe quatre lignes de maintenance : première ligne : soutien au niveau de l'unité (peloton, troupe ou section de maintenance); deuxième ligne : soutien au niveau de la brigade, de la division ou de la base (compagnie ou atelier); troisième ligne : soutien au niveau du corps et de la chaîne d'approvisionnement (bataillon, unité statique ou entrepreneur civil); quatrième ligne : soutien au niveau du théâtre d'opérations ou du pays (dépôt d'ateliers ou entreprises civiles). 4, record 3, French, - ligne%20de%20maintenance
Record number: 3, Textual support number: 2 OBS
ligne de maintenance : terme et définition uniformisés par le Groupe d’experts en terminologie interarmées, par le Groupe d’experts en terminologie de l'Armée de terre et par le Conseil de normalisation de terminologie de la Défense; terme uniformisé par le Groupe de travail de terminologie du soutien au combat. 5, record 3, French, - ligne%20de%20maintenance
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2002-02-11
Record 4, English
Record 4, Subject field(s)
- Military Logistics
Record 4, Main entry term, English
- advanced base
1, record 4, English, advanced%20base
correct, NATO, standardized
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A base located in or near a theatre of operations whose primary mission is to support military operations. 1, record 4, English, - advanced%20base
Record number: 4, Textual support number: 1 OBS
advanced base: term and definition standardized by NATO. 2, record 4, English, - advanced%20base
Record 4, French
Record 4, Domaine(s)
- Logistique militaire
Record 4, Main entry term, French
- base avancée
1, record 4, French, base%20avanc%C3%A9e
correct, feminine noun, NATO, standardized
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Base située dans un théâtre d'opérations, ou à proximité, dont la mission est d'assurer le soutien des opérations militaires. 1, record 4, French, - base%20avanc%C3%A9e
Record number: 4, Textual support number: 1 OBS
base avancée : terme et définition normalisés par l'OTAN. 2, record 4, French, - base%20avanc%C3%A9e
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Logística militar
Record 4, Main entry term, Spanish
- base avanzada
1, record 4, Spanish, base%20avanzada
correct, feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Base localizada en un teatro de operaciones, o en sus cercanías, cuya misión primordial es la de apoyar operaciones militares. 1, record 4, Spanish, - base%20avanzada
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: