TERMIUM Plus^®

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,  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,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Revenue collected by all levels of government.  2, record 2, English, - government%20revenue

Record number: 2, Textual support number: 1 CONT

Government revenues refer to all receipts the government gets, including taxes, custom duties, revenue from state-owned enterprises, capital revenues and foreign aid. Government revenues are part of [the] government budget balance calculation.  4, record 2, English, - government%20revenue

Record number: 2, Textual support number: 1 OBS

Government revenue includes both tax and non-tax sources.  5, record 2, English, - government%20revenue

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Recettes que le gouvernement fédéral reçoit.  2, record 2, French, - recettes%20de%20l%27%C3%89tat

Record number: 2, Textual support number: 1 CONT

Les recettes de l'État proviennent de deux sources : les recettes fiscales, c'est-à-dire les impôts [et] les recettes non fiscales. Ce sont principalement les revenus du patrimoine de l'État, les revenus de l'activité industrielle et commerciale de l'État, les rémunérations des services rendus [...] et les emprunts contractés par l'État.  3, record 2, French, - recettes%20de%20l%27%C3%89tat

Record number: 2, Textual support number: 1 OBS

Les recettes publiques englobent l'ensemble des recettes de toutes les collectivités publiques d'un pays alors que les recettes de l'État sont celles que le gouvernement fédéral reçoit.  4, record 2, French, - recettes%20de%20l%27%C3%89tat

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Cantidad total de dinero que el Estado ingresa para la consecución de sus fines.  3, record 2, Spanish, - ingresos%20p%C3%BAblicos

Record number: 2, Textual support number: 1 OBS

ingresos públicos: designación y definición extraídas del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 2, Spanish, - ingresos%20p%C3%BAblicos

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

An annual process where three-year forecasts are revised and agreed upon by departments and the Treasury Board of Canada Secretariat  3, record 3, English, - Annual%20Reference%20Level%20Update

Record number: 3, Textual support number: 2 OBS

A reference level is the current dollar balance of funding available to an organization(typically a department or agency) for each fiscal year as approved by Treasury Board, statutory estimates related to statutes of Canada, or both. It is the aggregate of all approved funding levels for the organization and may include some or all of the following : program, operating, capital, and non-budgetary expenditures; grants and contributions; and revenue credited to the vote.  3, record 3, English, - Annual%20Reference%20Level%20Update

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Processus annuel au cours duquel les ministères et le Secrétariat du Conseil du Trésor du Canada examinent et acceptent les prévisions triennales.  2, record 3, French, - mise%20%C3%A0%20jour%20annuelle%20des%20niveaux%20de%20r%C3%A9f%C3%A9rence

Record number: 3, Textual support number: 2 OBS

Par niveau de référence, on entend le montant annuel des fonds mis à la disposition d'une organisation (généralement un ministère ou un organisme), approuvés par le Conseil du Trésor, et/ou les montants des prévisions législatives établies en vertu de lois du Canada. Il s'agit du total des niveaux de financement accordés à une organisation pour financer, s'il y a lieu, les activités de programme, les dépenses de fonctionnement, les dépenses en capital, les dépenses non budgétaires, les subventions et contributions et les revenus à valoir sur le crédit.  2, record 3, French, - mise%20%C3%A0%20jour%20annuelle%20des%20niveaux%20de%20r%C3%A9f%C3%A9rence

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Consequently, we must move forward with the difficult task of making up lost ground to restore budget balance, despite still-moderate revenue growth... Simultaneously, we will maintain the debt reduction objectives.  1, record 4, English, - debt%20reduction%20objective

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Nous devons donc procéder à un difficile rattrapage et retourner à l’équilibre budgétaire, alors que les revenus n’augmentent encore que modérément [...] Simultanément, nous maintenons les objectifs de réduction de la dette.  1, record 4, French, - objectif%20de%20r%C3%A9duction%20de%20la%20dette

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

CMD [Corporate Management and Direction] provides the strategic direction and executive oversight for the CRA [Canada Revenue Agency], guiding the establishment and maintenance of systems and practices that support effective, principled governance and sound management. On balance, [Canada Revenue Agency believes having] met this expected outcome through the following : providing a governance structure and management practices that promote excellence in administrative services; continuing to improve financial systems controls and enhance critical financial and non-financial systems to improve management's decision-making abilities; continuing to improve our HR [human resources] systems...  1, record 5, English, - non%2Dfinancial%20system

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

La gestion et orientation de l'entreprise assure l'orientation stratégique et la supervision de la direction pour l'ARC [Agence du revenu du Canada], en guidant l'établissement et l'entretien de systèmes et de pratiques qui appuient une régie efficace fondée sur les principes et une saine gestion. Au reste, [l'Agence du revenu du Canada croit] avoir atteint ce résultat escompté puisque nous avons : assuré une structure de régie et des pratiques de gestion qui encouragent l'excellence dans les services administratifs; continué à améliorer les contrôles des systèmes financiers et à renforcer les systèmes financiers et non financiers essentiels dans le but d'améliorer les capacités décisionnelles de la direction [...]  1, record 5, French, - syst%C3%A8me%20non%20financier

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

At no time should the balance in this account exceed the amount of the non-lapsing authorization by Parliament for the fund. The account shall be used to record :-accumulated net expenditures charged to the Consolidated Revenue Fund by the operation of a revolving fund since its establishment;-accumulated amounts representing the value of assets placed at the disposal of the fund less amounts of obligations assumed by the fund; and-amounts of deficits or surpluses that have been authorized to be deleted from the fund.  3, record 6, English, - Accumulated%20Net%20Charge%20Against%20the%20Fund%26rsquo%3Bs%20Authority

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Compte de contrôle servant à comptabiliser le montant de l'autorisation permanente du fonds qui a été utilisé.  3, record 6, French, - imputation%20nette%20accumul%C3%A9e%20sur%20l%27autorisation%20du%20fonds

Record number: 6, Textual support number: 1 OBS

Le solde de ce compte ne doit jamais dépasser le montant de l'autorisation permanente accordée par le Parlement pour ce fonds. Ce compte servira à comptabiliser : - les dépenses nettes accumulées qui ont été imputées sur le Trésor depuis la création du fonds renouvelable; - les montants accumulés représentant la valeur des éléments d'actif mis à la disposition du fonds, moins les montants des obligations assumées par le fonds; et - les déficits ou les excédents qu'on a été autorisé à radier du fonds.  4, record 6, French, - imputation%20nette%20accumul%C3%A9e%20sur%20l%27autorisation%20du%20fonds

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The scope of the government's fiscal operations table includes the general budget and the special accounts of the Treasury... The government's basic primary fiscal balance is equal to total revenue excluding grants, minus total expenditure(including net credit) excluding interest payments and capital expenditure financed with external resources. It is measured on the basis of the budget execution reported every month in the government financial operations table prepared by the Ministry of Finance.  4, record 7, English, - government%20financial%20operations%20table

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Sont inclus dans le périmètre du [tableau des opérations financières de l'État] TOFE : le budget général, les comptes spéciaux du Trésor [...]. Le solde budgétaire primaire de base de l'État est égal aux recettes totales hors dons moins les dépenses totales (y compris les prêts nets) hors intérêts sur la dette et hors dépenses d'investissements financés sur ressources extérieures. Il est évalué sur la base des résultats de l'exécution du budget établie chaque mois dans le TOFE préparé par le Ministère en charge des finances.  2, record 7, French, - tableau%20des%20op%C3%A9rations%20financi%C3%A8res%20de%20l%27%C3%89tat

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A joint project between the Ontario Ministry of Health and Long-Term Care and the Ontario Hospital Association ... that deals with issues associated with service planning, and the measurement and evaluation of hospital service and organizational performance.  3, record 8, English, - Hospital%20Annual%20Planning%20Submission

Record number: 8, Textual support number: 1 OBS

The seven-step process to balance [Ontario hospital] budgets : Step one is revenue generation, and the steps after that become increasingly severe. It calls for the consolidation and elimination of non-clinical services, cutting on non-clinical staff and discharging patients from hospital more quickly, all the way up to steps six and seven, which talk about program consolidation and elimination.  4, record 8, English, - Hospital%20Annual%20Planning%20Submission

Record number: 8, Textual support number: 2 OBS

The Hospital Annual Planning Submission (HAPS) replaces the Hospital Business Planning Brief, Operating Plans and integrates the Balanced Budget Plan reporting that started in 2004/05  3, record 8, English, - Hospital%20Annual%20Planning%20Submission

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

The balance of payments accounts are compiled using the system of double entry accounting, which calls for a credit and debit entry for each transaction. This means that all debit entries should have, in principle, counterpart credits. However, credits and debits do not balance in practice since the two sides of a transaction cannot be precisely matched with credit and debit entries. For example, the merchandise export data(credit) come from administrative data collected by Revenue Canada-Customs, while the counterpart account receivable(debit) is measured from survey sources.  2, record 9, English, - balance%20of%20payments%20account

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Selon les pratiques comptables normales le compte de la balance des paiements d'un pays est toujours en équilibre. En 2001, le Canada a enregistré un excédent du compte courant de 29,1 milliards de dollars. En termes statistiques, cet excédent est exactement compensé par un déficit au compte de capital et au compte financier.  2, record 9, French, - compte%20de%20la%20balance%20des%20paiements

Record number: 9, Textual support number: 1 OBS

Source : Lexique Affaires étrangères.  2, record 9, French, - compte%20de%20la%20balance%20des%20paiements

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

A survey of Statistics Canada, number 2712. The survey collects both financial data(balance sheet, revenue and expenses statement) and operating data(hours flown, passenger-kilometers, goods tonne-kilometers, etc) from the Canadian air transport industry. The data are used by Transport Canada and the Canadian Transportation Agency for measuring growth and performance of the industry, and the impact of regulatory reform. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to their competitors.  1, record 10, English, - Air%20Carrier%20Operations%20in%20Canada%20Quarterly%20Survey

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Une enquête de Statistique Canada, numéro 2712. Cette enquête recueille des données financières (bilan, état des revenus et dépenses) et d'exploitation (heures de vol, passagers-kilomètres, marchandises tonnes-kilomètres, ect.) auprès de l'industrie canadienne des transports aériens. Transports Canada et l'Office national des transports utilisent cette information pour mesurer la croissance et la performance de l'industrie, ainsi que l'incidence de la réforme réglementaire. Cette information est aussi utilisée par Statistique Canada comme entrées dans le Système canadien de comptabilité nationale et par les transporteurs individuels pour évaluer la performance de leur entreprise par rapport à leurs compétiteurs.  1, record 10, French, - Enqu%C3%AAte%20trimestrielle%20sur%20les%20op%C3%A9rations%20des%20transporteurs%20a%C3%A9riens%20au%20Canada

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

The cyclically-adjusted budget balance... therefore represents the balance that would prevail under the existing revenue and expenditure structure if the economy were operating in any given year at an average level of activity.  1, record 11, English, - cyclically%2Dadjusted%20budget%20balance

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Le solde budgétaire corrigé des variations conjoncturelles ... représente donc le solde qui serait observé avec la structure existante des recettes et des dépenses si l'économie, une année donnée, enregistrait un niveau moyen d'activité.  3, record 11, French, - solde%20budg%C3%A9taire%20corrig%C3%A9%20des%20variations%20conjoncturelles

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

The offsetting of certain expenditures against revenues.  1, record 12, English, - netting

Record number: 12, Textual support number: 1 OBS

For budgetary purposes, there are a number of tax expenditures that are netted against revenues(Canada Child Tax Benefit, quarterly goods and services tax credit, repayments of Old Age Security benefits) and a number of revenue items that are netted against spending(revenues of consolidated Crown corporations and revenues from levies charged by departments for specific services, such as the costs of policing services in provinces). This netting has no impact on the overall budgetary balance.  2, record 12, English, - netting

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Application de certaines dépenses en réduction des recettes.  1, record 12, French, - pr%C3%A9sentation%20au%20net

Record number: 12, Textual support number: 1 OBS

Pour les besoins du budget, certaines dépenses fiscales sont appliquées en réduction des recettes (Prestation fiscale canadienne pour enfants, crédit trimestriel pour la taxe sur les produits et services, remboursement des prestations de la Sécurité de la vieillesse) et certains postes de recettes sont appliqués en réduction des dépenses (recettes des sociétés d'État consolidées et montant des droits facturés par les ministres en contrepartie de certains services, comme le coût des services de police fournis aux provinces).  2, record 12, French, - pr%C3%A9sentation%20au%20net

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

The set of accounts comprising the balance sheet as at a specified date, together with the profit and loss or other revenue account relating to the year which ended on the date of the balance sheet, and related notes which, in the case of companies, include the directors’ report. Consolidated or group accounts are included if applicable.  2, record 13, English, - annual%20accounts

Record number: 13, Textual support number: 2 DEF

The statements drawn up at the end of a financial period. These are the Trading, Profit and Loss Accounts, which will show the gross and net profit and the appropriation of the profit or in the case of a club or a non-profit-making organisation, the income and expenditure, which will show either a deficit or surplus for the period involved. A balance sheet which shows the capital, liabilities, fixed and current assets. Finally, a statement of the sources and application of funds is normally produced. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, record 13, English, - annual%20accounts

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Clôture des comptes. Clore les comptes consiste à déterminer pour l'ensemble de l'exercice le total du débit, le total du crédit et en tirer le solde.  2, record 13, French, - comptes%20de%20cl%C3%B4ture

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

The amount ... deferred ...  1, record 14, English, - carry%20forward

Record number: 14, Textual support number: 1 OBS

to carry forward : To defer the classification of an item of revenue or expense as nominal until such time as the revenue is earned, or the benefit is received from the expenditure; during the interval it appears on a balance sheet as deferred revenue or prepaid expense.  1, record 14, English, - carry%20forward

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Partie du bénéfice d'un exercice qui n'est pas distribuée et qui sera ajoutée au bénéfice suivant.  1, record 14, French, - report%20%C3%A0%20nouveau

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

An out-of-the ordinary revenue or expense item or a nonrecurrent item requiring a separate entry in a balance sheet.  1, record 15, English, - below%20the%20line

Record number: 15, Textual support number: 1 OBS

Compare to above the line item.  1, record 15, English, - below%20the%20line

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

The amount recovered will be credited to a "Miscellaneous Non-Tax Revenue Account".  2, record 16, English, - miscellaneous%20non%2Dtax%20revenue%20account

Record number: 16, Textual support number: 2 CONT

If, in accordance with the statute, trust, treaty, undertaking or contract, there is no obligation to return the funds or the security to the other party(ies), the balance of the account will be transferred to a miscellaneous non-tax revenue account.  3, record 16, English, - miscellaneous%20non%2Dtax%20revenue%20account

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Si, conformément à la loi, à l'acte de fiducie, au traité, à l'engagement ou au marché, le ministère n'est pas tenu de remettre les fonds ou les titres aux autres parties, le solde du compte est transféré à un compte de recettes non fiscales diverses.  1, record 16, French, - compte%20de%20recettes%20non%20fiscales%20diverses

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

An item of revenue or receivable or expense paid or payable, applicable to a subsequent period, and accordingly carried forward on the balance sheet for disposition in a future period.  2, record 17, English, - deferment

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Traitement comptable consistant à retarder la constatation d'une charge résultant d'une dépense engagée jusqu'au moment où l'entité en retirera les avantages, ou encore la constatation d'un produit encaissé ou d'un produit à recevoir, mais non encore réalisé, jusqu'à ce que les prestations le justifiant aient été effectuées.  1, record 17, French, - report

Record number: 17, Textual support number: 1 OBS

Le terme «étalement» ne s'utilise que si la charge ou le produit à reporter l'est sur plusieurs exercices.  1, record 17, French, - report

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Sciences administratives  1, record 18, French, - %C3%A9quilibrer%20le%20revenu

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

... we might couple lines of credit with commodity risk management solutions to create predictable revenue streams in volatile markets. Or we could combine asset securitization with a structured finance program to enhance your balance skiet.  1, record 19, English, - banking%20product

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Si l'on examine plus attentivement la nature des produits bancaires, leurs modes de distribution et le canevas de la concurrence dans ce secteur, on constate que certains aspects de l'activité bancaire restent beaucoup moins accessibles que d'autres à la concurrence extérieure.  1, record 19, French, - produit%20bancaire

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

General Ledger : Collection and control of the financial data(cash and accrual) attributed to appropriations and the Supply Revolving Fund in the Supply and Services program to produce a Corporate Balance Sheet and a Revenue and Expenditure Statement which are also used to report to Public Accounts.  1, record 20, English, - revenue%20and%20expenditure%20statement

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish