TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The disability tax credit(DTC) is a non-refundable tax credit that is intended to recognize the impact of non-itemizable disability-related costs on the ability to pay tax.  4, record 1, English, - disability%20tax%20credit

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Le crédit d'impôt pour personnes handicapées (CIPH) est un crédit d'impôt non remboursable qui vise à tenir compte de l'incidence des dépenses liées à une incapacité qui ne peuvent être détaillées, sur la capacité d'un particulier à payer de l'impôt sur le revenu.  4, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20personnes%20handicap%C3%A9es

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

En 1991 estalló el escándalo por el Mercedes Benz que adquirió por 90 mil dólares con descuento impositivo para discapacitados.  1, record 1, Spanish, - descuento%20impositivo%20para%20discapacitados

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

In determining whether the record contains sufficient evidence to "satisfy" the court that the offender can afford to pay the contemplated fine, the trial judge must be satisfied, on a balance of probabilities, of the offender's ability to pay.... as a logical matter, the word "satisfied" in this context cannot signify anything less than the balance of probabilities standard.  1, record 2, English, - balance%20of%20probabilities%20standard

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Pour conclure que le dossier contient assez d'éléments de preuve pour «convaincre» le tribunal que le délinquant peut se permettre de payer l'amende proposée, le juge du procès doit être convaincu, par une preuve prépondérante, que ce dernier a la capacité de la payer. [...] il est logique de penser que le mot «convaincu» dans ce contexte ne peut désigner rien de moins que la norme de la prépondérance des probabilités.  1, record 2, French, - norme%20de%20pr%C3%A9pond%C3%A9rance%20des%20probabilit%C3%A9s

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Income security is one's ability to pay for their basic needs without fear of losing their income source.  2, record 3, English, - income%20security

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Imposing a monetary sanction is one thing. Collecting it is another matter entirely. Why? Simply put, the monetary sanctions imposed in an effort to deter securities violations do not necessarily align with a person's or company's ability to pay.  1, record 4, English, - monetary%20sanction

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Imposer une sanction pécuniaire est une chose. La recouvrer en est une autre. En effet, les sanctions pécuniaires imposées en vue de dissuader les auteurs éventuels d’infractions à la législation en valeurs mobilières ne sont pas nécessairement adaptées à leur capacité de payer.  1, record 4, French, - sanction%20p%C3%A9cuniaire

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

A referral agent defines the specific nature of the problem and refers the person to the appropriate resource for assistance. The actual referral depends on the type of problem, the preference of the person, and the ability of the person to pay for the service...  2, record 5, English, - referral%20agent

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Les responsabilités des agents d'orientation sont les suivantes : être disponibles; être à l'écoute et faire preuve de compréhension; informer les employés en difficulté de l'existence du programme et de ses caractéristiques; faciliter l'accès au programme d'aide aux employés [...]  5, record 5, French, - agent%20d%27orientation

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

ability to pay theory : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 6, English, - ability%20to%20pay%20theory

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

théorie de la capacité contributive; théorie de la faculté contributive : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 6, French, - th%C3%A9orie%20de%20la%20capacit%C3%A9%20contributive

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

ability to pay : expression used by Revenue Canada.  3, record 7, English, - ability%20to%20pay

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Principe fiscal selon lequel les impôts doivent être établis en proportion des revenus ou de la richesse de chacun, plutôt qu'en fonction des avantages que le contribuable retire des services publics financés au moyen de ses impôts.  2, record 7, French, - capacit%C3%A9%20de%20paiement

Record number: 7, Textual support number: 1 CONT

L'impôt progressif, qui prévoit des taux d'imposition plus élevés au fur et à mesure que l'assiette d'imposition s'accroît, se fonde sur ce principe des capacités contributives.  2, record 7, French, - capacit%C3%A9%20de%20paiement

Record number: 7, Textual support number: 1 OBS

capacité de paiement; faculté contributive : termes utilisés par Revenu Canada.  5, record 7, French, - capacit%C3%A9%20de%20paiement

Record number: 7, Textual support number: 2 OBS

faculté contributive; capacité de payer : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  5, record 7, French, - capacit%C3%A9%20de%20paiement

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Capacidad de gasto en función de la mayor o menor renta disponible de la persona. El principio de política fiscal que inspira la existencia de los impuestos progresivos es el de que las obligaciones tributarias deben ir en función de la capacidad de pago de los sujetos pasivos.  2, record 7, Spanish, - capacidad%20de%20pago

Record number: 7, Textual support number: 1 OBS

Definición extraída del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 7, Spanish, - capacidad%20de%20pago

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

[The ability to] pay closer attention to a social situation [in order to] change... behaviors to fit the situation.  2, record 8, English, - self%2Dmonitoring

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Capacité à observer les indices provenant d'autrui dans une situation sociale et à ajuster ses propres actions à cette situation.  3, record 8, French, - autosurveillance

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

It is clear that it is not fair to base taxation on any single test of ability to pay. Each criterion has some defect from the point of view of equality. It may, therefore, be concluded that any single test of ability, whether it be the amount of income or of capital or saving or expenditure, or anything else is bound to be defective.  2, record 9, English, - base%20taxation%20on%20income

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Predictive value improves the ability of the user to determine a company's future performance and take action accordingly, such as buying or selling stock, predicting the likelihood that a company will pay back a loan, or the likelihood the company will default or declare bankruptcy.  3, record 10, English, - predictive%20value

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Qualité de l'information financière qui aide les destinataires à prévoir ce qui résultera d'événements passés, présents et futurs, et qui constitue à ce titre un élément de la pertinence de l'information.  1, record 10, French, - valeur%20pr%C3%A9dictive

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

[The] financial capacity to meet debt obligations.  2, record 11, English, - ability%20to%20pay

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Capacité d'un débiteur de faire face à ses engagements financiers actuels et futurs.  1, record 11, French, - capacit%C3%A9%20de%20paiement

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Access to sound money. There are only four components here: money growth ... the variability of inflation ... your latest inflation rate ... and the freedom to own foreign-currency bank accounts ...  2, record 12, English, - sound%20money

Record number: 12, Textual support number: 2 CONT

In a free market with sound money, borrowing is connected with the ability to pay. At first, this is only available to the rich. As prosperity spreads, so does creditworthiness.  3, record 12, English, - sound%20money

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Les fondements de la liberté économique sont le choix personnel, l'échange volontaire, la libre concurrence et la sécurité de la propriété privée. Cette liberté économique est mesurée dans cinq domaines : (1) taille de l'appareil gouvernemental, (2) structure juridique et sécurité des droits de propriété, (3) accès à une monnaie saine, (4) liberté de commerce international et (5) réglementation du crédit, du travail et des activités commerciales.  2, record 12, French, - monnaie%20saine

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

The ability to buy or borrow in consideration of a promise to pay at a later date.  2, record 13, English, - credit

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

[...] capacité d'acheter ou d'emprunter en retour d'une promesse de paiement à une date ultérieure [...]  2, record 13, French, - cr%C3%A9dit

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 DEF

Posibilidad de obtener dinero prestado o mercancías, sin pagarlas al contado.  1, record 13, Spanish, - cr%C3%A9dito

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Some Canadians with serious health conditions or illnesses may face very high prescription drug costs. This can lead to a serious-or "catastrophic"-financial burden.... For individual Canadians and their families, Catastrophic Drug Coverage will help to ensure that no one will be denied access to necessary, very high-cost drugs based on where they live, or their ability to pay. No Canadian should suffer undue financial hardship for needed drug therapy.  1, record 14, English, - catastrophic%20drug%20coverage

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Certains Canadiens qui souffrent d'une affection ou d'une maladie grave assument des coûts très élevés pour obtenir des médicaments d'ordonnance, ce qui leur impose un fardeau financier onéreux ou catastrophique. [...] Pour les Canadiens et leur famille, la couverture des médicaments onéreux aidera à faire en sorte que tous ceux qui ont besoin de médicaments très onéreux pourront y avoir accès, peu importe où ils vivent ou leur capacité de payer. Aucun Canadien ne devrait assumer un fardeau financier excessif lorsqu'il doit recourir à une pharmacothérapie.  1, record 14, French, - couverture%20des%20m%C3%A9dicaments%20on%C3%A9reux

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

The ability of an entity to pay its current debts as they mature.  2, record 15, English, - liquidity

Record number: 15, Textual support number: 1 CONT

Liquidity is a measure of the business’ ability to pay its bills on time. It is the relationship between current assets and current liabilities.  3, record 15, English, - liquidity

Record number: 15, Textual support number: 2 CONT

This ability to come up with cash quickly is known as liquidity. A firm is said to be liquid if it has the ability to raise the cash that is needed to pay all financial obligations coming due.  4, record 15, English, - liquidity

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Capacité de faire face immédiatement à des engagements financiers [...]  2, record 15, French, - liquidit%C3%A9

Record number: 15, Textual support number: 1 CONT

La liquidité de l'entreprise est son aptitude à faire face à ses échéances financières dans le cadre de son activité courante, à trouver de nouvelles sources de financement, et à s'assurer ainsi à tout moment l'équilibre entre ses recettes et ses dépenses.  3, record 15, French, - liquidit%C3%A9

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

To provide faster and better service while streamlining processes and reducing administrative costs, Citizenship and Immigration Canada(CIC) is developing a new electronic service delivery channel over a multi-year time horizon. The goal of the e-Applications project is to provide CIC clients with the ability to prepare and submit certain applications, to pay for Citizenship and Immigration services, and to use the Internet to query the status of their applications. There are three major components to this project : the e-Client Status Query(e-CAS), the e-Payment and the e-Transaction.  1, record 16, English, - e%2DApplications%20Project

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Pour fournir un service plus rapide et amélioré tout en simplifiant les procédés et en réduisant les coûts administratifs. Citoyenneté et Immigration Canada (CIC) a décidé de mettre au point un nouveau mode de prestation électronique des services sur une période couvrant plusieurs années. Le but du projet est de permettre aux clients de CIC de préparer et de présenter certaines demandes, de payer les frais liés aux services de citoyenneté et d'immigration et d'effectuer des recherches pour connaître l'état de leurs demandes en direct. Le projet comporte trois grands volets : la Recherche sur l'état de la demande du cyberclient (EDC), le Paiement en direct et la fonction Transaction en direct.  1, record 16, French, - Demandes%20en%20direct

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Possibilité pour une entreprise d'accorder en tout ou en partie, les réclamations des syndicats en matière de salaire et autres conditions de travail sans mettre en danger son existence ou affaiblir sa position de concurrence sur les marchés.  1, record 17, French, - capacit%C3%A9%20de%20payer

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Columbus, Ohio, was the second city in the U. S. to establish a community based meals program. Building on the model set forth in Philadelphia, a federation of women's clubs throughout the town to inform them of possible participants for the meal service. Then a group of "inspectors" from the associated women's clubs visited the persons on the list. The inspectors evaluated whether or not the seniors had the ability to pay for the meals and charged on a sliding scale, from $. 80 to $2. 00 a day. In Columbus, all the meals were prepared by local restaurants and delivered by taxi cabs during the week. On weekends high school students filled the posts.  1, record 18, English, - meal%20service

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Moyens utilisés pour fournir des repas, à domicile ou dans une structure d'accueil, à une personne qui a de la difficulté à faire ses emplettes ou la cuisine.  1, record 18, French, - service%20de%20repas

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Limite de la charge fiscale qu'un contribuable peut supporter.  2, record 19, French, - capacit%C3%A9%20contributive

Record 19,  Textual support,  Spanish

Record number: 19, Textual support number: 1 CONT

La distribución del total de la carga pública se realiza de acuerdo con el criterio de la capacidad contributiva de cada sujeto [...]  1, record 19, Spanish, - capacidad%20contributiva

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

The ability to satisfy an insurance company as an acceptable risk in terms of age, occupation, health, and the ability to pay the premiums.  2, record 20, English, - insurability

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Caractère de ce qui peut être assuré, couvert par un contrat d'assurance.  2, record 20, French, - assurabilit%C3%A9

Record 20,  Textual support,  Spanish

Record number: 20, Textual support number: 1 DEF

Conjunto de circunstancias que deben ocurrir en un riesgo para que su cobertura pueda ser aceptada por una entidad aseguradora.  1, record 20, Spanish, - asegurabilidad

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

If fiscal constraints on governments mean that students must bear a larger share of the costs of their education or training, then linking repayment more closely to ability to pay has an obvious element of fairness.  2, record 21, English, - element%20of%20fairness

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Si les pressions financières que subissent les gouvernements obligent les étudiants à assumer une plus grande part de ce que coûtent leurs études ou leur formation, le fait de relier plus étroitement le remboursement à la capacité de payer comporte un élément d'équité évident.  2, record 21, French, - %C3%A9l%C3%A9ment%20d%27%C3%A9quit%C3%A9

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

In charitable... homes for the aged, a person accepting residential services pays the established per diem cost according to financial ability.... for those... who are not able to pay the full per diem cost, the Province provides financial assistance...(The Province of Ontario... Its Social Services. Toronto. Ontario Welfare Council, 1977)  2, record 22, English, - charitable%20home%20for%20the%20aged

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Toute personne qui a besoin de soins dispensés dans un foyer peut demander à se faire admettre dans un foyer de bienfaisance de préférence à un foyer municipal pour personnes âgées. Observation : [...] la Province couvre le déficit provenant de l'exploitation d'un foyer qui accueille les personnes nécessiteuses. (Ontario. Les avantages offert par l'Ontario aux personnes âgées. Ministère des Services sociaux et communautaires, sans date)  1, record 22, French, - foyer%20de%20bienfaisance

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

The premise is fundamentally very simple. Pay is divided in two parts: one fixed share is based on internal equity ... The variable aspect of the system pays employees for the performance of their group.  1, record 23, English, - flexible%20pay

Record number: 23, Textual support number: 1 CONT

flexible pay=25% of former pay-determined by :. Team's ability to show... improvement;. Divisional financial performance.  2, record 23, English, - flexible%20pay

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Rémunération aléatoire versée en plus de salaire sous forme de prime (bonus).  1, record 23, French, - r%C3%A9mun%C3%A9ration%20variable

Record number: 23, Textual support number: 1 CONT

La rémunération variable prend une part de plus en plus importante dans la rémunération globale. Sa valeur moyenne tourne autour de 20%.  1, record 23, French, - r%C3%A9mun%C3%A9ration%20variable

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

If a company's ability to pay interest and dividends deteriorates because of lower earnings, the preferred shareholder is "in the middle"-better protected than the common shareholders but junior to the claims of the debtholders.  2, record 24, English, - debtholder

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Les actions privilégiées ont, par rapport aux actions ordinaires, un droit prioritaire sur l'actif en cas de liquidation ou de dissolution de la compagnie. Le droit des créanciers et des porteurs de titres d'emprunt a préséance sur celui des actionnaires privilégiés, et les actionnaires ordinaires doivent se contenter de ce qui reste après que tous les droits des créanciers, des porteurs de titres d'emprunt et des actionnaires privilégiés ont été satisfaits.  3, record 24, French, - porteur%20de%20titres%20d%27emprunt

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Nonetheless, the reluctance of consumers to pay prices for domestic oil in excess of international price levels imposes a limit upon Canadian oil prices and, by implication, restricts either the marginal physical cost of resources that may become economically viable or restricts the ability of governments to impose fiscal levies, or both.  1, record 25, English, - fiscal%20levy

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

... direct subsidy to [a] tenant... based on the difference between the rent requested by the landlord and the tenant's ability to pay(25% of his gross income with some reductions for working spouse, working children and size of family).  1, record 26, English, - rent%20supplement

Record number: 26, Textual support number: 2 OBS

for "rent subsidy" : These supplements are granted to lower-income families and individuals after the government agency administering the program has entered into agreement with the private landlord who makes all or part of a dwelling (e.g. a single-family detached house, or up to 25% of the units in a residential complex) available to the program. Contracts generally are signed for up to a five-year period [and] rents are renegotiated annually to reflect market trends. The term "rent supplement" or "rent subsidy" is specific with respect to "housing subsidy", and the concept closely resembles that of the "housing allowance".  1, record 26, English, - rent%20supplement

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Le montant du supplément au loyer pour chaque logement ne doit pas excéder la différence entre le loyer de l'occupant, calculé en fonction de l'échelle de loyer... alors en vigueur, et le loyer dont sont convenus de temps à autre le propriétaire et la Société [d'habitation].  1, record 26, French, - suppl%C3%A9ment%20au%20loyer

Record 26,  Textual support,  Spanish