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BALANCE OWING [7 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- balance owing
1, record 1, English, balance%20owing
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- balance due 2, record 1, English, balance%20due
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
balance owing : field found in the T1 return and extracted from the Taxation Operations Manual 40(10) 0-H, of Revenue Canada, 2-1999; balance due : term used on the federal income tax return T1 forms. 3, record 1, English, - balance%20owing
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- solde dû
1, record 1, French, solde%20d%C3%BB
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Terme tiré des déclarations d'impôt T1 au niveau fédéral et extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-H). 2, record 1, French, - solde%20d%C3%BB
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-03-27
Record 2, English
Record 2, Subject field(s)
- Pensions and Annuities
Record 2, Main entry term, English
- past service election
1, record 2, English, past%20service%20election
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
This form is to be completed by departments, corporations and agencies in cases where it is necessary to request, from the Superannuation, Pension Transition and Client Services Sector, the amount of service purchased by past service arrears paid to a specific date, and/or the balance owing on a past service election. 1, record 2, English, - past%20service%20election
Record 2, French
Record 2, Domaine(s)
- Pensions et rentes
Record 2, Main entry term, French
- option de rachat de service antérieur
1, record 2, French, option%20de%20rachat%20de%20service%20ant%C3%A9rieur
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
En plus, lors d'un exercice d'une option de rachat de service antérieur, le cotisant doit fournir un document de preuve d'âge. Ce document est requis par le Secteur des Pensions de retraite, Regroupement des pensions et Services à la clientèle afin de valider la demande d'option. 1, record 2, French, - option%20de%20rachat%20de%20service%20ant%C3%A9rieur
Record 2, Key term(s)
- option à l'égard du service antérieur
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2004-10-28
Record 3, English
Record 3, Subject field(s)
- Titles of Documents and Works
- Government Accounting
Record 3, Main entry term, English
- Statement of Assets and Liabilities
1, record 3, English, Statement%20of%20Assets%20and%20Liabilities
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
A statement which discloses the government's cash balances and investments, and amounts owing to and by the government at the end of the year. It differs in some ways from a conventional private sector balance sheet. Two major differences concern items that are not reported on this statement : capital assets, having been accounted for as expenditures, and tax revenues receivable since tax revenues are reported on a cash basis. The difference, therefore, between total assets and total liabilities is simply the aggregate of annual budgetary deficits and surpluses determined in accordance with the accounting policies of the government. 2, record 3, English, - Statement%20of%20Assets%20and%20Liabilities
Record 3, French
Record 3, Domaine(s)
- Titres de documents et d'œuvres
- Comptabilité publique
Record 3, Main entry term, French
- État de l'actif et du passif
1, record 3, French, %C3%89tat%20de%20l%27actif%20et%20du%20passif
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
État qui présente les soldes en caisse et les investissements du gouvernement, ainsi que les montants dus, au gouvernement ou par celui-ci, à la fin de l'exercice. Il diffère d'une certaine façon du bilan conventionnel propre au secteur privé. Deux différences majeures sont l'absence d'immobilisations, lesquelles ont été comptabilisées comme dépenses, et de débiteurs relatifs aux recettes fiscales, car ces recettes sont présentées selon la méthode de la comptabilité de caisse. Par conséquent, la différence entre le total de l'actif et le total du passif représente l'ensemble des déficits et des excédents budgétaires annuels déterminés selon les conventions comptables du gouvernement. 1, record 3, French, - %C3%89tat%20de%20l%27actif%20et%20du%20passif
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Títulos de documentos y obras
- Contabilidad pública
Record 3, Main entry term, Spanish
- Estado del activo y del pasivo
1, record 3, Spanish, Estado%20del%20activo%20y%20del%20pasivo
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 3, Key term(s)
- estado de activos y pasivos
Record 4 - internal organization data 2001-02-16
Record 4, English
Record 4, Subject field(s)
- Taxation
- Real Estate
Record 4, Main entry term, English
- renewal of mortgage
1, record 4, English, renewal%20of%20mortgage
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 4, English, - renewal%20of%20mortgage
Record number: 4, Textual support number: 1 CONT
At the end of the term of your mortgage, any balance owing must be paid in full or the mortgage may be renewed for a further term.... Before the maturity date(the end of the term), the lender will send you a note advising whether you will be offered renewal and listing your choices and the renewal fee costs. 2, record 4, English, - renewal%20of%20mortgage
Record 4, French
Record 4, Domaine(s)
- Fiscalité
- Immobilier
Record 4, Main entry term, French
- renouvellement d'hypothèque
1, record 4, French, renouvellement%20d%27hypoth%C3%A8que
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Reconduction d'un contrat d'hypothèque avec le même prêteur pour un autre terme. La durée du terme et les conditions (tel que le taux d'intérêt) peuvent être changées. 2, record 4, French, - renouvellement%20d%27hypoth%C3%A8que
Record number: 4, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 2, record 4, French, - renouvellement%20d%27hypoth%C3%A8que
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1976-06-19
Record 5, English
Record 5, Subject field(s)
- Financial Accounting
Record 5, Main entry term, English
- principal balance owing 1, record 5, English, principal%20balance%20owing
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Comptabilité générale
Record 5, Main entry term, French
- résidu de principal
1, record 5, French, r%C3%A9sidu%20de%20principal
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1976-06-19
Record 6, English
Record 6, Subject field(s)
- Financial Accounting
Record 6, Main entry term, English
- balance owing 1, record 6, English, balance%20owing
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Comptabilité générale
Record 6, Main entry term, French
- résidu de compte
1, record 6, French, r%C3%A9sidu%20de%20compte
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1976-06-19
Record 7, English
Record 7, Subject field(s)
- Financial Accounting
Record 7, Main entry term, English
- owing debit balance 1, record 7, English, owing%20debit%20balance
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Comptabilité générale
Record 7, Main entry term, French
- solde débiteur en souffrance
1, record 7, French, solde%20d%C3%A9biteur%20en%20souffrance
masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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