TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A percentage rate of change measured by calculating the difference between the level of a variable in one period and the level of the same variable for the same period a year earlier.  5, record 1, English, - year%2Dover%2Dyear%20growth%20rate

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Taux de croissance mesuré en calculant la différence entre le niveau d'une variable établi pour une période et celui observé à la même période l'année précédente.  2, record 1, French, - taux%20de%20croissance%20en%20glissement%20annuel

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

To calculate year-over-year change, divide the current year's value by the previous year's value, subtract [one], and then multiply by 100 to express the result as a percentage. This calculation gives the percentage change between the same period in the current year compared to the previous year.  3, record 2, English, - year%2Dover%2Dyear%20change

Record number: 2, Textual support number: 1 OBS

year-over-year: As compared with the same period in a previous year or in previous years.  4, record 2, English, - year%2Dover%2Dyear%20change

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Une variation en glissement annuel signifie une variation par rapport à la même période l'année précédente.  1, record 2, French, - variation%20en%20glissement%20annuel

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A method used for population estimates or projections that is based on the components of demographic change and a base population as input.  2, record 3, English, - cohort%2Dcomponent%20method

Record number: 3, Textual support number: 1 CONT

In the cohort-component method, the components of population change(fertility, mortality, and net migration) are projected separately for each birth cohort(persons born in a given year).  3, record 3, English, - cohort%2Dcomponent%20method

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Méthode d'estimation ou de projection de la population à partir des composantes de l'accroissement démographique et d'une population de base.  1, record 3, French, - m%C3%A9thode%20par%20cohortes%20et%20composantes

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

... relative poverty is defined by a poverty line contingent on the median income in that year. The most common relative poverty line used... is equal to 60% of contemporaneous median income. This means that changes in relative poverty depend on how the incomes of low-income households change relative to middle-income households.  2, record 4, English, - relative%20poverty%20line

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Pour déterminer un seuil de pauvreté relative, la méthode la plus fréquente consiste à fixer celui-ci à une proportion de la moyenne arithmétique ou de la médiane de la distribution de la consommation ou du revenu.  3, record 4, French, - seuil%20de%20pauvret%C3%A9%20relative

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

One major change that began later that year, as businesses reopened, was a mass migration of employees — either out of the workforce or toward new or better opportunities. This phenomenon has been referred to by many names, including the "big quit, "describing the number of people leaving their jobs, and the "great reshuffle, "calling to mind the notion of people repositioning themselves and refocusing their careers. But perhaps the most-used moniker is the "great resignation, "referring to the millions of people who left their jobs for better opportunities or greener pastures...  4, record 5, English, - great%20resignation

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Ces derniers mois, un phénomène d'une ampleur nouvelle fait frémir les employeurs. Une vague de démissions déferle sur le marché du travail [...] Aux États-Unis, ce mouvement de démission massif porte un nom : «big quit», la «grande démission».  2, record 5, French, - grande%20d%C3%A9mission

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Past assessments of western Atlantic bluefin tuna... have reduced the number of parameters by assuming pre-specified values for the ratios of the fishing mortality rates on adjacent age groups. More recent bluefin tuna assessments have estimated terminal fishing mortality rates(F) on each age with a constraint that restricts change from one year to the next.... The use of pre-specified ratios for F created strong retrospective biases and may have led to overly optimistic projections. Constraining annual changes in the terminal-year F appeared to mute retrospective patterns and resulted in abundance projections less prone to spurious initial leaps.  1, record 6, English, - terminal%2Dyear%20fishing%20mortality%20rate

Record number: 6, Textual support number: 1 OBS

The annual mortality rate acting on a year class in the last year for which catch-at-age data is available. It is the value used to indicate a VPA [virtual population analysis] of cohort analysis.  4, record 6, English, - terminal%2Dyear%20fishing%20mortality%20rate

Record number: 6, Textual support number: 2 OBS

F: fishing mortality rate.  5, record 6, English, - terminal%2Dyear%20fishing%20mortality%20rate

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Taux de mortalité d'une classe d'âge pendant la dernière année pour laquelle des données sur les prises en fonction de l'âge sont disponibles. Il s'agit de la valeur utilisée pour indiquer une APV [analyse de population virtuelle] d'une analyse de cohortes.  1, record 6, French, - taux%20de%20mortalit%C3%A9%20par%20p%C3%AAche%20de%20derni%C3%A8re%20ann%C3%A9e

Record number: 6, Textual support number: 2 OBS

F : taux de mortalité par pêche.  3, record 6, French, - taux%20de%20mortalit%C3%A9%20par%20p%C3%AAche%20de%20derni%C3%A8re%20ann%C3%A9e

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

The Forest Climate Change Data Catalogue is a collection of data sets that are relevant to the Canadian forest sector under a changing climate. Created by Canadian Forest Service scientists, these data sets include static maps, raw data, and interactive maps that cover all of Canada. Data themes include drought, fire, climate and tree distribution; multiple climate scenarios are projected to the year 2100.  1, record 7, English, - Forest%20Climate%20Change%20Data%20Catalogue

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Le Catalogue de données de changements climatiques forestiers regroupe un ensemble de données se rapportant au secteur forestier canadien, dans le contexte des changements climatiques. Créés par les scientifiques du Service canadien des forêts, ces ensembles de données incluent des cartes statiques, des données brutes et des cartes interactives qui couvrent l'ensemble du Canada. Ces données couvrent plusieurs thèmes, dont la sécheresse, les feux, le climat et la distribution des arbres; de nombreux scénarios climatiques sont envisagés jusqu'à l'année 2100.  1, record 7, French, - Catalogue%20de%20donn%C3%A9es%20de%20changements%20forestiers

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Deriso's delay difference model was used to estimate [ages 7 plus] biomass for the fall [fish] stock using an age aggregated catch rate index to calibrate the model.... this model consistently overestimated stock size each year but biomass estimates from 1992 did not change when the 1993 data point was added.  1, record 8, English, - Deriso%27s%20delay%20difference%20model

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le modèle de délai différentiel de Deriso a été utilisé pour évaluer la biomasse des 7 ans [et plus] pour le stock [de poisson] d'automne en utilisant un indice de taux de capture combinant les âges pour calibrer le modèle. [...] ce modèle surestime à chaque année, de façon consistante, la taille du stock, mais les estimations de biomasse de 1992 n'ont pas changé quand le point de donnée de 1993 a été ajouté.  1, record 8, French, - mod%C3%A8le%20de%20d%C3%A9lai%20diff%C3%A9rentiel%20de%20Deriso

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Because there is no cure for rheumatoid arthritis(RA), the goal of treatment is to put the disease into remission. A category of drugs with some ability to do this is the disease-modifying antirheumatic drugs(DMARDs). To be designated a DMARD, a drug must change the course of RA for at least 1 year as evidenced by one of the following : sustained improvement in physical function, decreased inflammatory synovitis, slowing or prevention of structural joint damage.  3, record 9, English, - disease%2Dmodifying%20antirheumatic%20drug

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Les antirhumatismaux modificateurs de la maladie (ARMM) sont les médicaments que votre rhumatologue vous prescrira lors de votre diagnostic d'arthrite.  3, record 9, French, - antirhumatismal%20modificateur%20de%20la%20maladie

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 CONT

La leflunomida es un FAME, es decir, un fármaco antirreumático modificador de la enfermedad que no actúa contra los síntomas, sino que ralentiza las reacciones inmunitarias del organismo.  1, record 9, Spanish, - f%C3%A1rmaco%20antirreum%C3%A1tico%20modificador%20de%20la%20enfermedad

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

In NATO, the periodic review of budgets during the financial year, which is intended to :... adjust budget credits when required by a change in the volume and type of activity funded and/or when needed to take into account the impact of any new, externally-imposed obligations;... reallocate all credit balances to purposes not covered by the budget as originally approved.  1, record 10, English, - budget%20execution%20report

Record number: 10, Textual support number: 1 OBS

budget execution report; BER; budget execution review; BER; budget review: designations and definition standardized by NATO.  3, record 10, English, - budget%20execution%20report

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

À l'OTAN, examen périodique des budgets pendant l'exercice, destiné : [...] à ajuster les crédits budgétaires lorsqu'un changement du volume et du type de l'activité financée l'exige ou lorsque cela est nécessaire pour tenir compte des conséquences de toute nouvelle obligation imposée de l'extérieur; [...] à réaffecter tous les soldes créditeurs à des fins non couvertes par le budget initialement approuvé.  1, record 10, French, - rapport%20sur%20l%27ex%C3%A9cution%20du%20budget

Record number: 10, Textual support number: 1 OBS

rapport sur l'exécution du budget; BER; contrôle budgétaire; révision budgétaire : désignations et définition normalisées par l'OTAN.  3, record 10, French, - rapport%20sur%20l%27ex%C3%A9cution%20du%20budget

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

How are your green credentials? Unless they’re whiter than white, you may encounter a new phenomenon :"eco-shaming. "With environmental activism on the rise this year as the consequences of climate change become all too clear, there's a new trend to call out people who pollute the planet.  3, record 11, English, - green%20shaming

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

The Committee on the Status of Endangered Wildlife in Canada(COSEWIC) is an independent advisory panel to the Minister of Environment and Climate Change Canada that meets twice a year to assess the status of wildlife species at risk of extinction.  3, record 12, English, - Committee%20on%20the%20Status%20of%20Endangered%20Wildlife%20in%20Canada

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Le Comité sur la situation des espèces en péril au Canada (COSEPAC) est un comité consultatif indépendant qui agit auprès de la ministre fédérale de l'Environnement et du Changement climatique et qui se réunit deux fois par année pour évaluer la situation des espèces sauvages menacées de disparition.  5, record 12, French, - Comit%C3%A9%20sur%20la%20situation%20des%20esp%C3%A8ces%20en%20p%C3%A9ril%20au%20Canada

Record number: 12, Textual support number: 2 OBS

Il est reconnu que, d'après la récente réévaluation de la situation du COSEPAC[,] l'état des populations de plusieurs sites d'étude s'est détérioré depuis 2009.  6, record 12, French, - Comit%C3%A9%20sur%20la%20situation%20des%20esp%C3%A8ces%20en%20p%C3%A9ril%20au%20Canada

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Seasonal energy use is the energy used to heat and cool our homes to maintain comfort in the house based on the season. Baseload, on the other hand, doesn’t change much over the year.  1, record 13, English, - seasonal%20energy%20use

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 CONT

Variación del consumo energético estacional en función de la potencia de la BC [bomba de calor].  1, record 13, Spanish, - consumo%20energ%C3%A9tico%20estacional

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

A large currency collapse occurs if the annual change in the exchange rate, in any given month during the calendar year, is in the top quartile of all the episodes in the sample in which there is a relative loss in the currency value.  3, record 14, English, - currency%20collapse

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

[...] la base monétaire va doubler, ce qui relancera du même coup l'inflation, la fuite de capital et provoquera l'effondrement de la monnaie sur les marchés de changes [...]  2, record 14, French, - effondrement%20de%20la%20monnaie

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Unison Health and Community Services is a non-profit, community-based organization governed by a board of directors who are elected every year at [an] annual general meeting. [Unison strives] to : Engage residents through high quality accessible health and community services. Empower them to build on strength and inspire change. Enhance the health of [the] communities.  3, record 15, English, - Unison%20Health%20and%20Community%20Services

Record number: 15, Textual support number: 2 OBS

Mission. Working together to deliver accessible and high quality health and community services that are integrated, respond to needs, build on strengths and inspire change.  4, record 15, English, - Unison%20Health%20and%20Community%20Services

Record number: 15, Textual support number: 3 OBS

Unison Health and Community Services was formed [in 2010] by a voluntary merger of New Heights Community Health Centres and York Community Services.  3, record 15, English, - Unison%20Health%20and%20Community%20Services

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

En 2010, New Heights Community Health Centres et York Community Services ont fusionné pour créer Unison Health and Community Services.  3, record 15, French, - Unison%20Health%20and%20Community%20Services

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Since 1979, the Truro Development Corporation Limited(a not for profit organization) has represented the interests of the downtown business community and has evolved into a driving force behind many of the downtown development and promotional initiatives that take place throughout the year. Since inception the organization has experienced change, including a new operating name(Downtown Truro Partnership), an expanded mandate and the responsibility for an expanded physical area – what has previously been identified as the urban regional core(URC).  3, record 16, English, - Downtown%20Truro%20Partnership

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

Year 2 of Blueprint 2020 : need to "change the channel" from engagement on the vision to engagement on implementation.  1, record 17, English, - engagement%20on%20implementation

Record number: 17, Textual support number: 1 OBS

engagement on implementation: term used in the context of the Blueprint 2020 vision of the Government of Canada.  2, record 17, English, - engagement%20on%20implementation

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

Durant la deuxième année d’Objectif 2020, on doit «changer d’approche» : on passe de la mobilisation axée sur la vision à la mobilisation axée sur la mise en œuvre.  1, record 17, French, - mobilisation%20ax%C3%A9e%20sur%20la%20mise%20en%20%26oelig%3Buvre

Record number: 17, Textual support number: 1 OBS

mobilisation axée sur la mise en œuvre : terme utilisé dans le contexte de la vision pour Objectif 2020 du gouvernement du Canada.  2, record 17, French, - mobilisation%20ax%C3%A9e%20sur%20la%20mise%20en%20%26oelig%3Buvre

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

over the year change : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 18, English, - over%20the%20year%20change

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Taux de croissance sur 12 mois.  1, record 18, French, - variation%20en%20glissement%20annuel

Record number: 18, Textual support number: 2 OBS

variation en glissement annuel : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 18, French, - variation%20en%20glissement%20annuel

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Year 2 of Blueprint 2020 : need to "change the channel" from engagement on the vision to engagement on implementation.  1, record 19, English, - engagement%20on%20the%20vision

Record number: 19, Textual support number: 1 OBS

engagement on the vision: term used in the context of the Blueprint 2020 vision of the Government of Canada.  2, record 19, English, - engagement%20on%20the%20vision

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Durant la deuxième année d’Objectif 2020, on doit «changer d’approche» : on passe de la mobilisation axée sur la vision à la mobilisation axée sur la mise en oeuvre.  1, record 19, French, - mobilisation%20ax%C3%A9e%20sur%20la%20vision

Record number: 19, Textual support number: 1 OBS

mobilisation axée sur la vision : terme utilisé dans le contexte de la vision pour Objectif 2020 du gouvernement du Canada.  2, record 19, French, - mobilisation%20ax%C3%A9e%20sur%20la%20vision

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

The index chart... can show the relation of a trend to a base year or period of time. To change amounts into index numbers for plotting a trend, divide each given amount by the value of the selected base year and multiply the quotient by 100.  1, record 20, English, - index%20chart

Record number: 20, Textual support number: 2 CONT

Index charts are used to advantage: 1. For comparing the relationship of two series which differ greatly in amount.  1, record 20, English, - index%20chart

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

Regardons [...] le graphique des indices.  1, record 20, French, - graphique%20des%20indices

Record number: 20, Textual support number: 1 OBS

On peut [...] transformer [les phénomènes étudiés] en indices : à une date donnée, tous les phénomènes sont considérés comme égaux à 100 -- et les valeurs prises par eux aux différentes dates sont transformées en valeurs relatives par rapport à cette base. Ces indices peuvent être portés sur un graphique qui ne comporte [...] qu'une seule échelle en ordonnée.  2, record 20, French, - graphique%20des%20indices

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

A three year, $30 million, cost-shared federal program to help Canadians reduce the risks and maximize the opportunities posed by climate change.  1, record 21, English, - Regional%20Adaptation%20Collaboratives%20Climate%20Change%20Program

Record number: 21, Textual support number: 1 OBS

The Program helps communities prepare for and adapt to local impacts posed by our changing climate, such as: decreasing fresh water supplies; increasing droughts, floods and coastal erosion; and changing forestry, fisheries and agricultural resources.  1, record 21, English, - Regional%20Adaptation%20Collaboratives%20Climate%20Change%20Program

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Programme fédéral à frais partagés de 30 millions de dollars sur trois ans qui vise à aider les Canadiens à réduire les risques et à maximiser les occasions associées aux changements climatiques.  1, record 21, French, - Programme%20d%27initiatives%20de%20collaboration%20pour%20l%27adaptation%20r%C3%A9gionale%20%C3%A0%20l%27%C3%A9gard%20des%20changements%20climatiques

Record number: 21, Textual support number: 1 OBS

Le programme aide les communautés à se préparer en vue de l'adaptation aux répercussions locales occasionnées par les changements climatiques, comme la diminution des sources d'approvisionnement en eau potable, l’augmentation des sécheresses, des inondations et de l’érosion côtière ainsi que la modification des ressources forestières, halieutiques et agricoles.  1, record 21, French, - Programme%20d%27initiatives%20de%20collaboration%20pour%20l%27adaptation%20r%C3%A9gionale%20%C3%A0%20l%27%C3%A9gard%20des%20changements%20climatiques

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

A percentage rate of change calculated by comparing the average or total for a year with the corresponding figure from the previous year.  1, record 22, English, - average%20annual%20growth%20rate

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Taux de croissance obtenu en comparant la moyenne ou le total d'une année au chiffre correspondant de l'année précédente.  3, record 22, French, - taux%20de%20croissance%20annuel%20moyen

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

A percentage rate of change calculated by comparing the data for a quarter with the data for the previous quarter and then compounding this figure at an annual rate to show what growth would be if it were to continue at the same rate, from one quarter to the next, for a whole year.  1, record 23, English, - annualized%20quarterly%20rate

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Taux de croissance calculé en comparant les données d'un trimestre à celles du trimestre précédent, puis ramené sur une base annuelle comme si la croissance devait se poursuivre d'un trimestre à l'autre au même rythme durant une année entière.  1, record 23, French, - taux%20de%20croissance%20trimestriel%20annualis%C3%A9

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

To address the over-dispersion issue in the count data, we used Pearson chi-square with 95% CI to estimate the scale parameter and obtain more conservative variance estimates and significance levels. B(beta) exponential estimates, which tell the relative change in the number of injuries by year, are derived from this regression model.  1, record 24, English, - B%28beta%29%20exponential%20estimates

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Trip combining is the [number one] change people have made to their single occupant vehicle(SOV) travel in the past year, with 73% of drivers having combined some regular SOV trips, making several stops in one outing.  3, record 25, English, - trip%20combining

Record number: 25, Textual support number: 1 OBS

trip combining: term recommended by the Terminology Committee and standardized by the Validation Committee of the Sustainable Mobility Glossary.  4, record 25, English, - trip%20combining

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

combinaison des déplacements : terme recommandé par le Comité de terminologie et normalisé par le Comité de validation du Lexique de la mobilité durable.  2, record 25, French, - combinaison%20des%20d%C3%A9placements

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

The fiscal year in relation to which the amount of tax is being computed.  4, record 26, English, - taxation%20year

Record number: 26, Textual support number: 1 CONT

All taxpayers must calculate their income and tax by taxation years. Individuals must use the calendar year. Corporations may choose any fiscal year but must report income on the basis selected consistently. No corporate taxation year may be longer than 53 weeks and a change of fiscal year-end may be made only with the approval of the Minister of National Revenue  5, record 26, English, - taxation%20year

Record number: 26, Textual support number: 2 CONT

... the 1991 tax year.  6, record 26, English, - taxation%20year

Record number: 26, Textual support number: 1 OBS

Source: Income Tax Act, S. 249.  7, record 26, English, - taxation%20year

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Période de référence utilisée par le fisc pour l'imposition d'un contribuable.  2, record 26, French, - ann%C3%A9e%20d%27imposition

Record number: 26, Textual support number: 1 CONT

Tous les contribuables doivent calculer leur revenu et leur impôt par année d'imposition. Les particuliers doivent se servir de l'année civile. Les compagnies peuvent choisir n'importe quelle année financière qu'ils devront toujours garder. Aucune année d'imposition d'une compagnie ne peut durer plus de 53 semaines et la date de clôture de l'exercice ne peut être changée qu'avec l'autorisation du ministre du Revenu national.  3, record 26, French, - ann%C3%A9e%20d%27imposition

Record number: 26, Textual support number: 2 CONT

[...] l'année d'imposition 1991.  4, record 26, French, - ann%C3%A9e%20d%27imposition

Record number: 26, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 249.  5, record 26, French, - ann%C3%A9e%20d%27imposition

Record number: 26, Textual support number: 1 PHR

Année d'imposition courante.  6, record 26, French, - ann%C3%A9e%20d%27imposition

Record 26,  Textual support,  Spanish

Record number: 26, Textual support number: 1 DEF

Período de doce meses que sirven de base para calcular el resultado gravable en el impuesto sobre la renta.  1, record 26, Spanish, - a%C3%B1o%20fiscal

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

The topmost layer of soil that is subject to freeze/thaw alternations and lies above the permafrost.  2, record 27, English, - active%20layer

Record number: 27, Textual support number: 1 CONT

The active layer overlies the permafrost, and comprises earth materials that thaw from the surface and refreeze each year. It forms the interface between permafrost and the atmosphere and biosphere. The thickness of the active layer influences vegetation and soil conditions, thereby influencing hunting, gathering, forestry and agriculture. Thickness, texture and moisture content of the active layer affects foundation conditions, transportation and construction. Changes in the active layer can contribute to problems of slope instability, with subsequent impact on transportation facilities and other structures. Therefore, it is important to understand the manner in which the active layer varies locally and regionally, and to understand its response to environmental change.  3, record 27, English, - active%20layer

Record number: 27, Textual support number: 1 OBS

permafrost: Permanently frozen ground; generally with reference to a permanently frozen layer at some depth below the ground surface.  4, record 27, English, - active%20layer

Record number: 27, Textual support number: 2 OBS

active layer: term used at Natural Resources Canada - Earth Sciences Sector.  5, record 27, English, - active%20layer

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Couche superficielle du sol soumise aux alternances de gel et de dégel au-dessus d'un pergélisol.  3, record 27, French, - couche%20active

Record number: 27, Textual support number: 1 CONT

Le mollisol repose sur le pergélisol et, d'autre part, l'atmosphère et la biosphère. L'épaisseur du mollisol influe sur la végétation et les conditions du sol, et par conséquent sur la chasse, la cueillette, la foresterie et l'agriculture. L'épaisseur, la texture et la teneur en humidité du mollisol influent sur la stabilité des fondations, le transport et la construction. Les changements subis par le mollisol peuvent causer l'instabilité des talus et avoir des répercussions sur les installations de transport et d'autres structures. Il est donc important de comprendre comment varie, à l'échelle locale et régionale, le mollisol et la façon dont il réagit aux changements environnementaux.  4, record 27, French, - couche%20active

Record number: 27, Textual support number: 2 CONT

L'envergure des dommages aux infrastructures dans le Nord du Québec causés par tout changement dans la couche active du pergélisol, sa capacité portante et l'instabilité des versants et du relief doit être évaluée [...]  5, record 27, French, - couche%20active

Record number: 27, Textual support number: 1 OBS

mollisol : terme en usage à Ressources naturelles Canada - Secteur des sciences de la Terre.  6, record 27, French, - couche%20active

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

The Patented Medicine Prices Review Board(PMPRB) maintains the Patented Medicine Price Index(PMPI). It is an index of the manufacturers’ prices for patented drugs that are reported annually to the PMPRB. The PMPI measures the average change from the previous year in the actual prices of all patented drugs sold in Canada. The index shows that the rise in patented drug prices has been less than the rise in the Consumer Price Index(CPI) in each year but one since 1987.  1, record 28, English, - Patented%20Medicine%20Price%20Index

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

Le CEPMB (Conseil d'examen du prix des médicaments brevetés) calcule l'Indice des prix des médicaments brevetés (IPMB). Il s'agit d'un indice des prix départ-usine des médicaments brevetés qui font l'objet d'un rapport annuel du CEPMB. L'Indice des prix des médicaments brevetés mesure la variation moyenne par rapport à l'année précédente des prix réels des médicaments brevetés vendus au Canada. L'indice révèle que depuis 1987 l'augmentation des prix des médicaments brevetés a été moins marquée que celle de l'indice des prix à la consommation (IPC) à l'exception d'une année.  1, record 28, French, - Indice%20des%20prix%20des%20m%C3%A9dicaments%20brevet%C3%A9s

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

If genuine organizational change is to be brought about, a critical mass of executives and employees must share the same values and vision. For this reason, over the past year the Commissioner met with some 10 federal departmental management committees.  1, record 29, English, - federal%20departmental%20management%20committees

Record number: 29, Textual support number: 1 OBS

Term usually used in the plural.  2, record 29, English, - federal%20departmental%20management%20committees

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

Un véritable changement organisationnel nécessite qu'une masse critique de cadres et de membres du personnel partagent les mêmes valeurs et la même vision. C'est dans cette perspective que la Commissaire a rencontré une dizaine de comités de gestion des ministères fédéraux au cours du dernier exercice.  1, record 29, French, - comit%C3%A9s%20de%20gestion%20des%20minist%C3%A8res%20f%C3%A9d%C3%A9raux

Record number: 29, Textual support number: 1 OBS

Terme habituellement utilisé au pluriel.  2, record 29, French, - comit%C3%A9s%20de%20gestion%20des%20minist%C3%A8res%20f%C3%A9d%C3%A9raux

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Mars, 1. 5 AU [astronomical units] from the sun, rotates on its axis in 24 hours, 37 minutes, and revolves about the sun once every 687 days. Its diameter, 4, 200 miles, is about 1/2 that of the Earth; its mass is 0. 11 times that of the Earth. It has an atmosphere, but one which is not so thick that we cannot see through it. It has permanent surface markings and polar caps. The markings change color during the Martian year and we can see cloud formations that move across the surface of the planet.  1, record 30, English, - Mars

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Mars, la quatrième planète du groupe tellurique, est environ deux fois plus petit que la Terre (son rayon équatorial est de 3394 km), alors que sa masse est neuf fois plus faible que la masse terrestre. La pesanteur sur Mars est de 376 cm/s² [...] On observe à la surface de Mars des formations stables qui ont permis de déterminer avec une grande précision sa période de rotation : [...] L'équateur de la planète est incliné sur le plan de son orbite presque de la même façon que celui de la Terre. Sur Mars il existe donc des saisons [...] L'année martienne dure 687 jours terriens.  1, record 30, French, - Mars

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 OBS

Each year since 1993, at the New Pioneers Awards, we showcase the outstanding contributions made by immigrants and refugees for their outstanding contributions in six categories-arts, community service, entrepreneurship, science and technology, youth and the Skills for Change graduate.  1, record 31, English, - Skills%20for%20Change

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

A change in an accounting policy or an accounting estimate or the correction of an error relating to prior fiscal year financial statements.  2, record 32, English, - accounting%20change

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Changement dans la comptabilité, attribuable à l'une des trois causes suivantes : a) changement de méthode comptable, b) révision d'estimation comptable, et c) modification du périmètre de consolidation.  2, record 32, French, - modification%20comptable

Record number: 32, Textual support number: 1 OBS

On considère parfois comme une modification comptable la correction d'erreurs relevées dans les états financiers d'exercices antérieurs.  2, record 32, French, - modification%20comptable

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

Without emissions-control policies motivated by concerns about climate change, atmospheric concentrations of carbon dioxide are expected to rise from today's 367 parts per million to 490-1. 260 ppm by the year 2100.  1, record 33, English, - emissions%2Dcontrol%20policy

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

En l'absence de politiques de lutte contre les émissions motivées par des préoccupations concernant les changements climatiques, les concentrations atmosphériques de dioxyde de carbone devraient passer de 367 parties par million (chiffres actuels) à 490 - 1260 ppm d'ici 2100.  1, record 33, French, - politique%20de%20lutte%20contre%20les%20%C3%A9missions

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

This change in emphasis was reflected in the average number of structural conditions in IMF [International Monetary Fund]-supported programs, which climbed from 2 or 3 structural conditions a year in the mid-1980s to 12 or more by the second half of the 1990s.  1, record 34, English, - structural%20condition

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Ce changement d'orientation est illustré par l'augmentation du nombre moyen de conditions structurelles dont sont assortis les programmes appuyés par le FMI [Fonds monétaire international] : de 2 ou 3 par an au milieu des années 80 à 12 ou plus dans la seconde moitié des années 90.  1, record 34, French, - condition%20structurelle

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

The term "adjusted" refers to an inventory valuation adjustment of the following type : If money prices change within the year, our yardstick for measuring profits is faulty.  2, record 35, English, - inventory%20valuation%20adjustment

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

Change system clock that can quickly check if code has Year 2000 problems.  2, record 36, English, - clock%20simulator

Record number: 36, Textual support number: 1 OBS

Problem code finding tool.  2, record 36, English, - clock%20simulator

Record number: 36, Textual support number: 2 OBS

Term related to Year 2000 compliance.  3, record 36, English, - clock%20simulator

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Horloge du système de changement qui peut déterminer rapidement si le code a des problèmes en vue de l'an 2000.  2, record 36, French, - simulateur%20d%27horloge

Record number: 36, Textual support number: 1 OBS

Outil qui décèle les problèmes de code.  2, record 36, French, - simulateur%20d%27horloge

Record number: 36, Textual support number: 2 OBS

Terme relatif au passage de l'an 2000.  3, record 36, French, - simulateur%20d%27horloge

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

The response, as affecting growth or reproduction, of an organism to the length of exposure to light in a 24-hour period.  3, record 37, English, - photoperiodism

Record number: 37, Textual support number: 1 CONT

Photoperiodism is the use of the change in day and night length to time certain physiological and behavioural functions. I am interested in how temperate birds use the change in day length to time reproduction. Most birds do not have their gonads all year round. They regenerate their sexual organs to coincide with the breeding season. Day and night length is not the only environmental cue that they can use to help them time reproduction correctly. For example some birds use temperature and rainfall.  4, record 37, English, - photoperiodism

Record number: 37, Textual support number: 1 OBS

Many plant responses are controlled by day length, the most notable being flowering in many species (... day-neutral plant; long-day plant; short-day plant). In plants the internal biological clock and the pigment phytochrome are both thought to be involved in the regulation of photoperiodic responses ...  5, record 37, English, - photoperiodism

Record number: 37, Textual support number: 2 OBS

Activities in animals that are determined by photoperiod include breeding, migration, and other seasonal events.  5, record 37, English, - photoperiodism

Record number: 37, Textual support number: 3 OBS

1945 Science 6 Apr. 353/2 Botanists refer to this phenomenon as "photoperiodism", while most zoologists use the term "photoperiodicity".  6, record 37, English, - photoperiodism

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Réaction des êtres vivants, notamment des plantes et des animaux hibernants, aux variations et à la durée des périodes de lumière et d'obscurité, au cours de nycthémères successifs.  3, record 37, French, - photop%C3%A9riodisme

Record 37,  Textual support,  Spanish

Record number: 37, Textual support number: 1 DEF

Respuesta de los organismos a la duración del fotoperíodo o al período de iluminación.  1, record 37, Spanish, - fotoperiodicidad

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

A name given to an English-Canadian broadcasting channel specializing in meteorological information and owned by Pelmorex Inc.  3, record 38, English, - The%20Weather%20Network

Record number: 38, Textual support number: 1 OBS

Its French counterpart is called "MétéoMédia". Both services have a Website, respectively www.theweathernetwork.com and www.meteomedia.com.  3, record 38, English, - The%20Weather%20Network

Record number: 38, Textual support number: 2 OBS

Pelmorex Inc. is a privately owned Canadian company founded in 1989 by President and CEO Pierre L. Morrissette. It is headquartered in Mississauga, Ontario with broadcast centres in both Mississauga and Montréal, Québec.  3, record 38, English, - The%20Weather%20Network

Record number: 38, Textual support number: 3 OBS

The name was changed back in 1990 the first year that The Weather Network was in operation. Originally the company was owned by Lavlin and they initiated the change. Information provided by TWN New Media Team; TWN Web Site Address [twnweb@on. pelmorex. com].  3, record 38, English, - The%20Weather%20Network

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

Nom donné au canal canadien de radiodiffusion spécialisé dans les informations météo, dont les émissions sont diffusées en anglais et appartenant à la société canadienne privée Pelmorex Inc.  3, record 38, French, - The%20Weather%20Network

Record number: 38, Textual support number: 1 OBS

Son pendant francophone se nomme «MétéoMédia». Les deux services possèdent aussi leur site Web : www.meteomedia.com, et www.theweathernetwork.com.  3, record 38, French, - The%20Weather%20Network

Record number: 38, Textual support number: 2 OBS

[...] Pelmorex Inc. [est une] société canadienne privée fondée en 1989 par Pierre L. Morrissette, président et chef de la direction. Son siège social est à Mississauga (Ontario) et ses centres de diffusion sont à Mississauga et à Montréal.  2, record 38, French, - The%20Weather%20Network

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

The accrual accounting policies chosen also apply to the year-end. For example, a department that opted not to use general allowances during the year will not change its accounting policy for March 31st.  2, record 39, English, - accrual%20accounting%20policy

Record 39,  Textual support,  French

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

Plan designed to address infrastructure and applications, incorporating in a single coherent system both local and Agency-wide requirements.  2, record 40, English, - information%20systems%20master%20plan

Record number: 40, Textual support number: 1 CONT

The ESA Transformation Programme decision to establish an Information Systems Master Plan to define the rationale, the principles and the plans for change meant ESRIN was heavily involved during the year, due both to its long experience in this field and the planned increase in its responsibilities in the development, operation and support of management systems.  3, record 40, English, - information%20systems%20master%20plan

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

Information referenced by this period was generated within the fiscal year being acted upon, and is subject to ongoing change. It is a cumulative reference.  1, record 41, English, - current%20fiscal%20year%20to%20date

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Données qui sont produites pendant l'année financière en cours et qui sont sujettes à de constantes modifications.  2, record 41, French, - cumul%20de%20l%27ann%C3%A9e%20financi%C3%A8re%20en%20cours

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

Key commitments : The priority areas of focus for the position, on which at risk pay is based; Normally most or many would change every year; Relate to Public Service corporate priorities and values(established by the Clerk and DMs collectively), and/or are linked to annual business plans/business objectives; Intended to be challenging("stretching") but achievable with effort; At least one key commitment, maximum three key commitments in most circumstances.  1, record 42, English, - key%20commitment

Record number: 42, Textual support number: 1 OBS

Sources: Performance Management Program (PMP) for the Executive Group Guideline.  2, record 42, English, - key%20commitment

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

Engagements clés : Les secteurs de préoccupation prioritaires propres au poste sur lesquels la rémunération à risque est fondée; Habituellement, la plupart ou bon nombre d'entre eux changent chaque année; Liés aux priorités et valeurs d'ensemble de la fonction publique (établies conjointement par le greffier et les SM), et/ou aux plans d'activités ministériels et aux objectifs de gestion; Se veulent stimulants («incitant au dépassement»), mais réalisables moyennant un effort; En général, au moins un engagement clé et un maximum de trois.  1, record 42, French, - engagement%20cl%C3%A9

Record number: 42, Textual support number: 1 OBS

Sources : Lignes directrices du Programme de gestion du rendement (PGR) pour le groupe de la direction.  2, record 42, French, - engagement%20cl%C3%A9

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

A percentage rate of change for a period of less than one year, calculated to show what the change would be if it continued for a full year.  1, record 43, English, - annualized%20rate

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 DEF

Taux de variation exprimé en pourcentage pour une période de moins d'un an comme si la variation devait se poursuivre durant l'année entière.  1, record 43, French, - taux%20annualis%C3%A9

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

A period other than one fiscal year, arising from the formation or winding-up of an organization or from a change in the fiscal year-end date.  3, record 44, English, - fiscal%20period

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Exercice dont la durée est inférieure ou supérieure à un an parce que l'entité vient d'être constituée ou liquidée, ou parce qu'elle a décidé de changer la date de la fin de son exercice.  2, record 44, French, - exercice

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

... change makers(field expansion)-Expand two-digit year fields to four-digit year fields.  1, record 45, English, - two%2Ddigit%20year%20field

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 CONT

[...] réalisateurs de changements (expansion des zones) - Agrandissent des zones d'année à deux chiffres en zones d'année à quatre chiffres.  1, record 45, French, - zone%20d%27ann%C3%A9e%20%C3%A0%20deux%20chiffres

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 CONT

... change makers(field expansion)-Expand two-digit year fields to four-digit year fields.  1, record 46, English, - change%20maker%20%28field%20expansion%29

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 CONT

[...] réalisateurs de changements (expansion des zones) - Agrandissent des zones d'année à deux chiffres en zones d'année à quatre chiffres.  1, record 46, French, - r%C3%A9alisateur%20de%20changements%20%28expansion%20des%20zones%29

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

... change makers(field expansion)-Expand two-digit year fields to four-digit year fields.  1, record 47, English, - four%2Ddigit%20year%20field

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

[...] réalisateurs de changements (expansion des zones) - Agrandissent des zones d'année à deux chiffres en zones d'année à quatre chiffres.  1, record 47, French, - zone%20d%27ann%C3%A9e%20%C3%A0%20quatre%20chiffres

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 DEF

A change maker that expands two-digit year fields to four-digit year fields.  1, record 48, English, - field%20expansion

Record number: 48, Textual support number: 1 OBS

Term related to Year 2000 compliance.  2, record 48, English, - field%20expansion

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 DEF

Réalisateur de changements qui agrandit des zones d'année à deux chiffres en zones d'année à quatre chiffres.  1, record 48, French, - expansion%20des%20zones

Record number: 48, Textual support number: 1 OBS

Terme relatif au passage de l'an 2000.  2, record 48, French, - expansion%20des%20zones

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 CONT

The guideline uses residual maturity of less than one year instead of original maturity to identify deposits that are exempt from the definition of exposure. The change from original to residual maturity is more consistent with the way in which deposit maturity information is monitored internally by banks and trust and loan companies. [Office of the Superintedent of Financial Institutions].  1, record 49, English, - residual%20maturity

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 CONT

La ligne directrice traite des dépôts dont l'échéance résiduelle, plutôt que l'échéance initiale, est inférieure à un an afin d'établir s'ils sont exclus de la définition des engagements. Ce changement est davantage conforme à la façon dont les banques et les sociétés de fiducie et de prêt assurent le contrôle interne de l'échéance des dépôts. [Bureau du surintendant des instructions financières].  1, record 49, French, - %C3%A9ch%C3%A9ance%20r%C3%A9siduelle

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 CONT

... the University of Michigan's pathbreaking longitudinal Panel Survey on Income Dynamics,... has tracked several thousand families since the late 1960s. This study provides a statistically significant portrait of how these Americans are doing, not only how much income goes to the poor, but also how much change there is in who is poor every year.  1, record 50, English, - income%20dynamics

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 CONT

L'étude de l'Université du Michigan sur la dynamique des revenus constitue une première dans ce domaine : à partir de l'analyse de la situation de plusieurs milliers de familles depuis la fin des années soixante, elle fournit une photographie statistique très intéressante de la situation financière des Américains ainsi que des informations non seulement sur le transfert de richesse aux pauvres mais aussi sur la persistance de la pauvreté.  1, record 50, French, - dynamique%20des%20revenus

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 DEF

The difference in punches by modification that will produce different working dies and subsequent coins from a year to the other but without a change in type; it occurs mostly in modern coinage where obverses and reverses stay the same for a long period.  1, record 51, English, - punch%20variety

Record number: 51, Textual support number: 1 OBS

See related terms: variety, die variety, non-die variety.  1, record 51, English, - punch%20variety

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 OBS

Habituellement, seule la date est modifiée.  1, record 51, French, - vari%C3%A9t%C3%A9%20li%C3%A9e%20au%20poin%C3%A7on

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 CONT

In recognition of the fact that this change could result in a very large one-time tax increase for many of these taxpayers, the measure includes transitional provisions to bring this additional amount into income over a 10-year period.  1, record 52, English, - one%2Dtime%20tax%20increase

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 CONT

Comme ce changement pourrait entraîner une très forte hausse ponctuelle de l'impôt à payer pour bon nombre de ces contribuables, des dispositions transitoires sont prévues pour que le montant additionnel soit intégré au revenu sur une période de 10 ans.  1, record 52, French, - hausse%20ponctuelle%20de%20l%27imp%C3%B4t%20%C3%A0%20payer

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 CONT

The major change to the economic assumptions over the past year relates to interest rates, which have been revised upwards significantly for both 1995 and 1996.  1, record 53, English, - be%20revised%20upwards%20significantly

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 CONT

La principale modification des hypothèses économiques depuis un an touche les taux d'intérêt, qui ont fait l'objet d'une importante révision à la hausse tant pour 1995 que pour 1996.  1, record 53, French, - faire%20l%27objet%20d%27une%20importante%20r%C3%A9vision%20%C3%A0%20la%20hausse

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 CONT

When a change in plans during the fiscal year causes the forecast capital expenditure to equal or exceed $5 million in an Operating or Program Expenditures Vote, the establishment of a capital allotment is required.  1, record 54, English, - capital%20allotment

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 CONT

Lorsque la révision des plans pendant l'exercice fait augmenter les dépenses en capital prévues à 5 millions de dollars ou plus dans un crédit pour dépenses de fonctionnement ou dépenses de programmes, l'établissement d'une affectation pour dépenses en capital est requis.  1, record 54, French, - affectation%20pour%20d%C3%A9penses%20en%20capital

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 CONT

The President of the Treasury Board has also urged Canadians to play an active role in regulatory change. Copies of the Federal Regulatory Plan 1994 are being made available-describing proposed amendments and regulations the government expects to introduce this year-for public review and comment.  1, record 55, English, - play%20an%20active%20role

Record 55,  Textual support,  French

Record number: 55, Textual support number: 1 CONT

Le président du Conseil du Trésor a également invité instamment les Canadiens à jouer un rôle actif dans la réforme de la réglementation. Des exemplaires du projet de réglementation fédérale pour 1994 - document qui décrit les modifications proposées et les règlements que le gouvernement se propose d'instaurer cette année - sont disponibles au public pour fins d'examen et d'observations.  1, record 55, French, - jouer%20un%20r%C3%B4le%20actif

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 CONT

An annual statement of a bank must contain, with respect to each of the financial years to which it relates,... a statement of change of financial position for the financial year, and a statement of changes in shareholders’ equity for the financial year,... [Bank Act].  1, record 56, English, - statement%20of%20change