TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The related rules concerning the intention of the parties proceed from the capital principle that it is to the intention of the parties at the time the instrument was concluded, and in particular the meaning attached by them to words and phrases at the time, that primary regard must be paid. Hence, it is legitimate to consider what was the "purpose" or "plan" of the parties in negotiating the treaty. Nor should a treaty be interpreted so as to restrict unduly the rights intended to be protected by it. What must be ascertained is the ostensible intention of the parties, as disclosed in the four corners of the actual text; only in exceptional circumstances is it permissible to investigate other material to discover this intention. Moreover, a special meaning must be given to a particular term, if it is established that the party so intended.  2, record 1, English, - intention

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms.  2, record 2, English, - indexed%20security%20investment%20plan%20taxable%20capital%20gain

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Expression tirée des déclarations d'impôt T1 au niveau fédéral.  2, record 2, French, - gain%20en%20capital%20imposable%20d%27un%20r%C3%A9gime%20de%20placements%20en%20titres%20index%C3%A9s

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

The Ottawa Improvement Commission was replaced by the Federal District Commission in 1927 and in 1959 the Federal District Commission was replaced by the National Capital Commission.  3, record 3, English, - National%20Capital%20Commission

Record number: 3, Textual support number: 2 OBS

A Crown corporation of the Government of Canada, the National Capital Commission(NCC) was created in 1959 as the steward of federal lands and buildings in the National Capital Region. Its job, simply put, is to plan, develop and use these properties as a source of pride and unity for Canadians. The boulevards and monuments in Canada's Capital, the Parks and heritage buildings, the national festivals--these are just some of the results of over a century of ongoing strategic effort by the NCC and its predecessors.  4, record 3, English, - National%20Capital%20Commission

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

En 1927, le nom de la Commission a été remplacé par «Commission du district fédéral». En 1959 le nom «Commission du district fédéral» est remplacé par «Commission de la Capitale nationale».  6, record 3, French, - Commission%20de%20la%20capitale%20nationale

Record number: 3, Textual support number: 2 OBS

La Commission de la capitale nationale (CCN) est une société d'État du gouvernement canadien, qui a été créée en 1959 pour protéger les propriétés et les terrains fédéraux de la région de la capitale nationale. Elle doit aussi réaliser la planification urbaine et l'aménagement de la capitale et utiliser les propriétés fédérales de sorte qu'elles soient une source de fierté pour les Canadiens et qu'elles consolident leur appartenance à la collectivité canadienne. Ainsi, la CCN et les organismes qui l'ont précédée ont travaillé fort et de façon stratégique au cours du dernier siècle pour construire des boulevards et ériger des monuments dans la capitale du Canada, pour aménager des parcs et protéger les bâtiments patrimoniaux et aussi pour offrir des programmes d'envergure nationale.  7, record 3, French, - Commission%20de%20la%20capitale%20nationale

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

... an investment plan that for tax purposes allows capital gains on certain investments to be fully adjusted for inflation. In an inflationary environment the measurement of capital gains by reference to historical costs results in an overstatement of income and in effect constitutes a tax on capital. The ISIP removes inflation from the measurement of capital gains and losses for tax purposes.  2, record 4, English, - Indexed%20Security%20Investment%20Plan

Record number: 4, Textual support number: 1 OBS

Source: Income Tax Act, S. 47.1(1)(f).  3, record 4, English, - Indexed%20Security%20Investment%20Plan

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

(...) régime de placements qui permet, aux fins de l'impôt, de corriger entièrement de l'inflation les gains en capital sur certains placements. Dans un climat inflationniste, le calcul des gains en capital par rapport aux coûts d'achat entraîne une surévaluation du revenu, de sorte que le capital se trouve effectivement taxé. Le RPTI élimine l'inflation de la mesure des gains et pertes en capital aux fins de l'impôt.  3, record 4, French, - R%C3%A9gime%20de%20placements%20en%20titres%20index%C3%A9s

Record number: 4, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 47.1(1)(f).  4, record 4, French, - R%C3%A9gime%20de%20placements%20en%20titres%20index%C3%A9s

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

[An] assessment... conducted by [an] insurer of the material and relevant risks associated with [its] current business plan and the sufficiency of capital resources to support those risks.  2, record 5, English, - own%20risk%20and%20solvency%20assessment

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

[...] l'assureur doit mettre un dispositif devant refléter sa propre évaluation des risques et de sa solvabilité [...] Ce dispositif devrait aider l'assureur à mieux comprendre les interrelations entre son profil de risque et ses besoins en capital.  2, record 5, French, - %C3%A9valuation%20interne%20des%20risques%20et%20de%20la%20solvabilit%C3%A9

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Role of a First Nation housing manager... Housing managers are often responsible for developing the housing plan and housing policy for their community. They also prepare short-and long-term housing maintenance plans as well as capital replacement plans.  3, record 6, English, - First%20Nations%20housing%20manager

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Rôle du gestionnaire d'habitations d'une Première Nation […] Les gestionnaires d'habitations sont souvent chargés d'établir un plan et une politique de logement pour leur communauté. Ils préparent aussi des plans d'entretien à court et à long terme et des plans de remplacement des immobilisations.  1, record 6, French, - gestionnaire%20d%27habitations%20des%20Premi%C3%A8res%20Nations

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

In 2013, the Government announced the Venture Capital Action Plan(VCAP). It is a market oriented approach to put Canada's VC [venture capital] industry on the path to sustainability, make it more globally competitive, and increase the availability of financing for innovative Canadian firms.  3, record 7, English, - Venture%20Capital%20Action%20Plan

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

En 2013, le gouvernement a annoncé le Plan d'action sur le capital de risque (PACR). Il s'agit d'une approche axée sur le marché visant à mettre le secteur canadien du CR [capital de risque] sur la voie de la viabilité, à le rendre plus concurrentiel à l'échelle mondiale et à rendre le financement plus accessible aux sociétés innovatrices canadiennes.  3, record 7, French, - Plan%20d%27action%20sur%20le%20capital%20de%20risque

Record 7,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

A venture capital fund [on] Energy and [on] Clean Technologies … supported by the Venture Capital Action Plan.  2, record 9, English, - XPV%20Water%20Fund%20II

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Fonds de capital de risque soutenu par le Plan d'action sur le capital de risque [portant sur le secteur de l']énergie et [des] technologies vertes.  2, record 9, French, - XPV%20Water%20Fund%20II

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Seed capital can be a relatively modest sum of money and might come from the founder's personal assets, friends, or family. It generally covers only the first essentials such as a business plan and initial operating expenses.  5, record 10, English, - seed%20capital

Record number: 10, Textual support number: 1 OBS

seed money: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  6, record 10, English, - seed%20capital

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Capital d'investissement qui permet de financer la première étape de la création d'une entreprise lorsqu'il s'agit de préciser le projet d'entreprise, de mener des études et d'entreprendre les démarches préliminaires à la création.  4, record 10, French, - capital%20d%27amor%C3%A7age

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 OBS

Contribución inicial para empezar una nueva empresa. Puede hacerse por los propios fundadores o por inversores de capital-riesgo.  1, record 10, Spanish, - inversi%C3%B3n%20inicial

Record number: 10, Textual support number: 2 OBS

inversión inicial: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 10, Spanish, - inversi%C3%B3n%20inicial

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

The … National Carbon Neutral Portfolio Plan identifies initiatives... that PSPC [Public Services and Procurement Canada] can use to achieve the goal of carbon neutrality across its portfolio of owned buildings and provides high-level evaluations of associated energy savings, greenhouse gas(GHG) emissions reductions, and incremental capital and operational costs.  1, record 11, English, - National%20Carbon%20Neutral%20Portfolio%20Plan

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Le [plan] cerne des initiatives […] que peut exécuter le ministère pour atteindre la neutralité carbonique dans l'ensemble de son portefeuille d'immeubles possédés. Il fournit également des évaluations de haut niveau sur les économies d'énergie et les réductions d'émissions de gaz à effet de serre (GES) correspondant à ces éléments ainsi que les coûts supplémentaires en capital et en exploitation.  2, record 11, French, - Plan%20du%20portefeuille%20national%20neutre%20en%20carbone

Record number: 11, Textual support number: 2 OBS

Plan du portefeuille national neutre en carbone : On conseille la forme « du portefeuille national » plutôt que « de portefeuille national » étant donné qu'il s'agit d'un portefeuille en particulier, le portefeuille national, qui est constitué des biens immobiliers appartenant au ministère de Services publics et Approvisionnement Canada.  1, record 11, French, - Plan%20du%20portefeuille%20national%20neutre%20en%20carbone

Record 11,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

The Ceremonial Guard, formerly known as the Public Duties Detachment, is a composite of attached companies from the Governor General' s Foot Guards(GGFG) Ottawa and The Canadian Grenadier Guards(CGG) Montreal, the Band of the Ceremonial Guard, and a Headquarters Company providing supply, transportation, training, administrative and medical support to the unit. The Ceremonial Guard was established by the Canadian Forces to plan and prepare and execute Public Duties in the Nation's Capital during the summer. Every guardsman, Musician and member of the support staff is a trained soldier of the Canadian Forces on Regular or Reserve service.  4, record 13, English, - Ceremonial%20Guard

Record number: 13, Textual support number: 2 OBS

Ceremonial Guard; CG: designations to be used by the Department of National Defence and the Canadian Forces.  5, record 13, English, - Ceremonial%20Guard

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Garde de cérémonie; CG : désignations d'usage obligatoire au ministère de la Défense nationale et dans les Forces canadiennes.  5, record 13, French, - Garde%20de%20c%C3%A9r%C3%A9monie

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

The Georgia Basin Action Plan, which evolved from the earlier Georgia Basin Ecosystem Initiative, was implemented on April 1, 2003, to establish priorities and undertake initiatives that positively influence the state of the natural environment, economic growth and social capital within the Georgia Basin and Puget Sound region.  1, record 14, English, - Georgia%20Basin%20Action%20Plan

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Le PABG, version évoluée de l'ancienne Initiative sur l'écosystème du bassin de Georgia, a été lancé le 1er avril 2003 pour établir des priorités et entreprendre des initiatives cherchant à avoir un effet positif sur l'état de l'environnement, la croissance économique et le capital social dans la région du bassin de Georgia et de Puget Sound.  1, record 14, French, - Plan%20d%27action%20du%20bassin%20de%20Georgia

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

The plan equally provided for the development of livestock production for the market through the provision of agro-support services such as extension services and credit. This plan gave African farmers land titles for the first time and created an African elite with a vested interest in the economic status quo. It was argued that giving the African farmer security of tenure would enable the landowner to pledge his land as collateral for the development of capital.  1, record 15, English, - agro%2Dsupport

Record number: 15, Textual support number: 1 OBS

agrosupport: term extracted from the “Glossaire de l’agriculture” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 15, English, - agro%2Dsupport

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

L'agrofourniture, puissante industrie des pays développés, qui, en amont de l'agriculture, élabore et vend aux agriculteurs les machines, les semences et les produits chimiques de toute nature (engrais, produits phytosanitaires, médicaments vétérinaires). Les sociétés d'agrofourniture sont, en général, des multinationales disposant de grands services de recherche.  2, record 15, French, - agrofourniture

Record number: 15, Textual support number: 1 OBS

Englobe les diverses industries productrices d'intrants agricoles.  3, record 15, French, - agrofourniture

Record number: 15, Textual support number: 2 OBS

agrofourniture : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  4, record 15, French, - agrofourniture

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

A registered savings vehicle that allows [Canadians aged 18 and older] to earn investment income tax-free inside the account.  3, record 16, English, - tax%2Dfree%20savings%20account

Record number: 16, Textual support number: 1 OBS

[Account-holders] do not have to pay taxes on earnings within the account(including interest, dividends or capital gains) or on money [they] withdraw from the TFSA. Contributions to the account are not tax-deductible, however, unlike contributions to [their] RRSP [registered retirement savings plan].  3, record 16, English, - tax%2Dfree%20savings%20account

Record number: 16, Textual support number: 2 OBS

The tax-free savings account was introduced in the 2008 federal budget and came into effect in 2009.  4, record 16, English, - tax%2Dfree%20savings%20account

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Instrument d'épargne enregistré qui permet [aux Canadiens de 18 ans et plus] de gagner un revenu de placement non assujetti à l'impôt.  3, record 16, French, - compte%20d%27%C3%A9pargne%20libre%20d%27imp%C3%B4t

Record number: 16, Textual support number: 1 OBS

[Les épargnants ne paient] aucun impôt sur le rendement des placements (intérêt, dividendes ou gains en capital) ni sur les retraits effectués à partir du CELI. Toutefois, contrairement aux cotisations au REER [régime enregistré d'épargne-retraite], les cotisations au CELI ne sont pas déductibles d'impôt.  3, record 16, French, - compte%20d%27%C3%A9pargne%20libre%20d%27imp%C3%B4t

Record number: 16, Textual support number: 2 OBS

Annoncé dans le budget fédéral de 2008 et entré en vigueur en 2009.  4, record 16, French, - compte%20d%27%C3%A9pargne%20libre%20d%27imp%C3%B4t

Record number: 16, Textual support number: 3 OBS

comptes d'épargne libre d'impôt : pluriel.  4, record 16, French, - compte%20d%27%C3%A9pargne%20libre%20d%27imp%C3%B4t

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

The unit/function accountable for the review and approval of capital asset purchase requisitions to ensure alignment with the capital asset lifecycle plan and [an organization] 's procurement agreements and standards, the review and revision of useful life assumptions for each asset class, and the identification of potential re-uses for an asset prior to retirement.  1, record 17, English, - asset%20class%20owner

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Unité ou fonction chargée d'examiner et d'autoriser les demandes d'acquisition d'immobilisations afin de s'assurer qu'elles cadrent avec les plans de gestion du cycle de vie de l'immobilisation ainsi qu'avec les ententes et les normes [d’un organisme] en matière d'approvisionnement; d'examiner les hypothèses relatives à la durée de vie utile de chaque catégorie d'actifs et de déterminer les possibilités de réutilisation d'un actif avant de le mettre hors service.  1, record 17, French, - responsable%20d%27une%20cat%C3%A9gorie%20d%27actifs

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Recognizing these needs, the Government, in partnership with private sector investors and interested provinces, invested in four large-scale private sector-led funds of funds established under the Venture Capital Action Plan.  1, record 18, English, - private%20sector%2Dled%20fund

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Conscient de ce besoin, le gouvernement, en partenariat avec des investisseurs du secteur privé et les provinces intéressées, a investi dans quatre grands fonds de fonds dirigés par le secteur privé établis en vertu du Plan d’action sur le capital de risque.  1, record 18, French, - %20fonds%20dirig%C3%A9%20par%20le%20secteur%20priv%C3%A9

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Lumira Capital announced [on November 12, 2013] that it closed on a new $10 million investment commitment for Lumira Capital II. The commitment comes from the Government of Canada via the Venture Capital Action Plan(VCAP) initiative.  2, record 19, English, - Lumira%20Capital%20II

Record number: 19, Textual support number: 2 OBS

Lumira Capital II invests in North American based, best-in-class, innovation centric companies in the biotherapeutics, medical technology and health and wellness sectors.  2, record 19, English, - Lumira%20Capital%20II

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

In addition, the Government intends to continue the consultation launched in Economic Action Plan 2014 on the conversion of eligible capital property into a new class of depreciable capital property.  2, record 20, English, - depreciable%20capital%20property

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

In assigning departments to the various phases of the transition schedule, TBS [Treasury Board Secretariat] sought to balance the schedule using a number of factors, including : the size of the organization(asset and acquired services spending) ;the status of the departmental Long-term Capital Plan...  1, record 21, English, - transition%20schedule

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Le SCT [Secrétariat du Conseil du Trésor] a affecté les ministères à différentes phases afin d'équilibrer le calendrier de transition en fonction des facteurs suivants : la taille de l'organisme (actifs et services acquis); l'état d'avancement du plan ministériel d'investissement à long terme [...]  1, record 21, French, - calendrier%20de%20transition

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

A process linking together campground funding requests with the phases or stages required to plan, design and implement park capital projects.  1, record 22, English, - capital%20construction%20project%20delivery%20process

Record number: 22, Textual support number: 1 OBS

Term and abbreviation used by Parks Canada.  2, record 22, English, - capital%20construction%20project%20delivery%20process

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Processus faisant le lien entre les demandes de financement des terrains de camping et les étapes de planification, de conception et de mise en œuvre des projets d'immobilisations des parcs.  1, record 22, French, - processus%20de%20r%C3%A9alisation%20des%20projets%20d%27immobilisations

Record number: 22, Textual support number: 1 OBS

Terme en usage à Parcs Canada.  2, record 22, French, - processus%20de%20r%C3%A9alisation%20des%20projets%20d%27immobilisations

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

In April 2013, the government released the 2013-2023 Québec Infrastructures Plan(QIP), which provides for public capital investments totalling $92. 3 billion over 10 years and is part of a long-term approach to managing infrastructure maintenance and development funding.  1, record 23, English, - infrastructure%20maintenance

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

En avril 2013, le gouvernement a rendu public le Plan québécois des infrastructures (PQI) 2013-2023, qui prévoit des investissements publics en immobilisations totalisant 92,3 milliards de dollars sur dix ans et qui s'inscrit dans une gestion à long terme des enveloppes de maintien et de développement des infrastructures.  1, record 23, French, - maintien%20des%20infrastructures

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

The Québec government has set ambitious public investment targets. The Québec Infrastructures Plan served to increase public capital stock significantly over the last few years.  1, record 24, English, - investment%20target

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Le gouvernement du Québec a mis en place des cibles ambitieuses concernant l'investissement public. Le Plan québécois des infrastructures est l'outil qui a donné au Québec les moyens d'améliorer grandement son stock de capital public au cours des dernières années.  1, record 24, French, - cible%20concernant%20l%27investissement

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

The Québec government has set ambitious public investment targets. The Québec Infrastructures Plan served to increase public capital stock significantly over the last few years.  1, record 25, English, - public%20investment%20target

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

Le gouvernement du Québec a mis en place des cibles ambitieuses concernant l'investissement public. Le Plan québécois des infrastructures est l'outil qui a donné au Québec les moyens d'améliorer grandement son stock de capital public au cours des dernières années.  1, record 25, French, - cible%20concernant%20l%27investissement%20public

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

Taking into account the above savings measures, and the adjustment of National Defence funding for major capital procurements into future years in which key purchases will be made, direct program spending in Economic Action Plan 2014 is projected to remain broadly in line with its 2010–11 level over the forecast horizon.  1, record 26, English, - major%20capital%20procurement

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

En tenant compte des économies susmentionnées et du report des fonds affectés aux grandes acquisitions d’immobilisations du ministère de la Défense nationale aux années au cours desquelles d’importantes acquisitions seront effectuées, les dépenses de programmes directes du Plan d’action économique de 2014 devraient s’établir à peu près à leur niveau enregistré en 2010-2011 au cours de la période de projection.  1, record 26, French, - grande%20acquisition%20d%26rsquo%3Bimmobilisations

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

The Long-Term Capital Plan does not serve as an overall financial plan. It is used primarily to match revenues from parliamentary appropriations and disposals with most recent estimates of expenditures in the current year. It has also been used to track regularly the progress of each individual acquisition or disposal project.  1, record 27, English, - disposal%20project

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

Le Programme d'investissement à long terme ne sert pas de plan financier global. Il sert surtout à apparier les recettes liées aux crédits parlementaires et les aliénations de biens immobiliers aux estimations récentes de dépenses de l'exercice en cours. Il a aussi servi pour suivre régulièrement l'évolution de chaque projet d'acquisition ou d'aliénation de biens.  1, record 27, French, - projet%20d%27ali%C3%A9nation

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

A written agreement between an insurance company and a customer outlining each party’s obligations in an annuity coverage agreement.  3, record 28, English, - annuity%20contract

Record number: 28, Textual support number: 1 CONT

An annuity contract is a contract under which, in consideration for capital originating directly or initially from the fund of a supplemental pension plan, an insurer guarantees to the purchaser who is a former member, a member or the spouse thereof a life pension of which payment begins immediately after the transfer of the capital or is deferred to a later date.  4, record 28, English, - annuity%20contract

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Contrat établi par une compagnie d'assurance ou une société de fiducie qui prévoit le versement de sommes périodiques pendant une période définie, par exemple un certain nombre d'années, ou pendant toute la vie du bénéficiaire.  2, record 28, French, - contrat%20de%20rente

Record number: 28, Textual support number: 1 CONT

Le contrat de rente est celui en vertu duquel, en contrepartie d'un capital provenant directement ou initialement de la caisse d'un régime complémentaire de retraite, un assureur garantit au constituant qui est un ancien participant, un participant ou son conjoint une rente viagère dont le service débute immédiatement après le transfert du capital ou est différé à une date ultérieure.  3, record 28, French, - contrat%20de%20rente

Record 28,  Textual support,  Spanish

Record number: 28, Textual support number: 1 DEF

Acuerdo celebrado entre el afiliado, o sus derechohabientes cuando corresponda, para el pago de pensiones de jubilación o de muerte con la entidad aseguradora en la modalidad de seguro vitalicio o con la aseguradora de fondos de pensiones que administra la modalidad de mensualidad vitalicia variable.  1, record 28, Spanish, - contrato%20de%20pensi%C3%B3n

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Canada, 1950: general report. National Capital Planning Service, 1950. Preliminary Report, 1948.  1, record 29, English, - Plan%20for%20the%20National%20Capital

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Plan de la capitale nationale, Canada, 1948 : rapport préliminaire par Jacques Gréber. Projet d'aménagement de la capitale nationale : rapport général soumis en 1950.  1, record 29, French, - Projet%20d%27am%C3%A9nagement%20de%20la%20capitale%20nationale

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Areas of turf, or lawn, provide the green expanse that links all other garden plantings together. They usually consist of grasses--thousands to the square metre--kept shorn close to the ground to provide a green carpet.  3, record 30, English, - green%20carpet

Record number: 30, Textual support number: 1 OBS

Tapis vert, meaning literally a "green carpet", was first coined in the garden at Versailles in 1680 where André Le Nôtre used a mown grass strip punctuated by urns and statues to divide the main axis, the Allée Royale. This became a template for other grand schemes, including George Washington's plan for the landscaping of independent America's new capital. The term tapis vert has come to embrace a wider meaning, encompassing any area of lawn cut in a regular shape. It is also used to describe areas mown at various heights to produce patterns and it is here that the lawn could enjoy a degree of reinvention, assisted by advances in technology-most mowers can be adjusted by the flick of a lever to give various cutting heights. In areas of a modest size, rotary mowers would be ideal for this purpose.  2, record 30, English, - green%20carpet

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Surface de gazon rectangulaire de grande dimension et sans découpure.  4, record 30, French, - tapis%20vert

Record number: 30, Textual support number: 1 CONT

La période classique introduisit dans les parcs, le tapis vert, pelouse très plate, sobre et peu décorée, généralement en forme de rectangle très allongé, transversalement horizontale mais acceptant très bien une pente longitudinale. On en garnissait le centre des perspectives monumentales. Le tapis vert de Versailles est un modèle du genre.  5, record 30, French, - tapis%20vert

Record number: 30, Textual support number: 2 CONT

Le gazon [...] Les soins d'entretien : tonte, roulage et arrosage doivent être répétés le plus souvent possible, afin d'obtenir un tapis souple et résistant.  3, record 30, French, - tapis%20vert

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

The BCRs [Building Condition Reports] have been an invaluable tool to document the extent of "catch up" required and as a basis for the eventual development of a long term facilities maintenance program plan. Based on their analysis it appears that the accumulated backlog may still be as high as $200 million. However, the continued infusion of rust-out funding(now extended through 2006/07) is beginning to pay dividends. Along with DFA [disaster financial assistance] maintenance funding and capital or lease replacement, the backlog is being reduced as evidenced by this year's restatement of the estimated accumulated deferred maintenance...  1, record 31, English, - rust%2Dout%20funding

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

$600, 000 of our capital plan will go towards rehabilitating the surfaces of the Kimmirut Airport. The project will involve creating a granular stockpile to meet the future maintenance needs of the airport, overlaying the surfaces, and applying a dust suppressant product.  1, record 32, English, - granular%20stockpile

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

National Capital Commission Planning Branch; 1986; 1988. Information found in DOBIS.  1, record 33, English, - Plan%20for%20Canada%27s%20capital%20%3A%20a%20federal%20land%20use%20plan

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 OBS

En 1988, le sous-titre était : schéma d'aménagement des terrains fédéraux. En 1986, était : plan d'utilisation des terrains fédéraux. Renseignements retrouvés dans DOBIS.  3, record 33, French, - Plan%20de%20la%20capitale%20du%20Canada%20%3A%20sch%C3%A9ma%20d%27am%C3%A9nagement%20des%20terrains%20f%C3%A9d%C3%A9raux

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 DEF

A plan which allows employees to invest(often with capital provided by the company) side-by-side with the employer in strategic venture capital or private equity investments.  1, record 34, English, - co%2Dinvestment%20plan

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 DEF

Plan qui permet aux employés d'investir (souvent au moyen d'un capital fourni par la compagnie) au même titre que l'employeur dans des placements stratégiques de capital de risque ou des actions privées.  1, record 34, French, - plan%20de%20co%2Dinvestissement

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

A deep, intense, cyan-blue pigment, with a very greenish undertone and a very high tinting strength.  5, record 35, English, - %5B29H%2C31H%2Dphthalocyaninato%282%2D%29%2DN29%2CN30%2CN31%2CN32%5D%20copper

Record number: 35, Textual support number: 1 OBS

The principal commercial use of a phthalocyanine compound is that of copper phthalocyanine and its derivatives as pigments and dyes.  8, record 35, English, - %5B29H%2C31H%2Dphthalocyaninato%282%2D%29%2DN29%2CN30%2CN31%2CN32%5D%20copper

Record number: 35, Textual support number: 2 OBS

[29H, 31H-phthalocyaninato(2-)-N²⁹, N³⁰, N³¹, N³² copper : The capital letters "H" and "N" must be italicized; form recommended by the IUPAC(International Union of Pure and Applied Chemistry) ;if necessary, the symbol "(SP-4-1) ", which indicates that the configuration of the molecule is that of a square plan, must be placed in front of the name.  1, record 35, English, - %5B29H%2C31H%2Dphthalocyaninato%282%2D%29%2DN29%2CN30%2CN31%2CN32%5D%20copper

Record number: 35, Textual support number: 3 OBS

Also known under a very large number of trade names, such as: Accosperse Cyan Blue GT; Aqualine Blue; Bahama Blue BC; Bermuda Blue; Calcotone Blue GP; Ceres Blue BHR; Chromatex Blue BN; C.I. Pigment Blue 15; Congo Blue B 4; Cyan Blue GTNF; Dainichi Cyanine Blue B; Daltolite Fast Blue B; Euvinyl Blue 702; Fastogen Blue 5007; Graphtol Blue BL; Helio Fast Blue BRN; Hostaperm Blue AFN; Irgalite Blue LGLD; Lionol Blue E; Lumatex Blue B; Monastral Blue; Peacoline Blue; Versal Blue B.  9, record 35, English, - %5B29H%2C31H%2Dphthalocyaninato%282%2D%29%2DN29%2CN30%2CN31%2CN32%5D%20copper

Record number: 35, Textual support number: 4 OBS

Chemical formula: C₃₂H₁₆CuN₈  9, record 35, English, - %5B29H%2C31H%2Dphthalocyaninato%282%2D%29%2DN29%2CN30%2CN31%2CN32%5D%20copper

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 DEF

Pigment colorant organique, d'un bleu intense, correspondant à une tétramérisation du nitrile phtalique par chauffage avec des sels ou oxydes de cuivre. [Définition normalisée par l'AFNOR et reproduite avec son autorisation.]  6, record 35, French, - %5B29H%2C31H%2Dphtalocyaninato%282%2D%29%2DN29%2CN30%2CN31%2CN32%5D%20cuivre

Record number: 35, Textual support number: 1 OBS

bleu de phtalocyanine; phtalocyanine de cuivre : termes normalisés par l'AFNOR.  7, record 35, French, - %5B29H%2C31H%2Dphtalocyaninato%282%2D%29%2DN29%2CN30%2CN31%2CN32%5D%20cuivre

Record number: 35, Textual support number: 2 OBS

[29H,31H-phthalocyaninato(2-)-N²⁹,N³⁰,N³¹,N³²] cuivre : Les lettres majuscules «H» et «N» s'écrivent en italique; forme recommandée par l'UICPA (Union internationale de chimie pure et appliquée); si nécessaire, le symbole «(SP-4-1)», qui signifie que la configuration de la molécule est celle d'un plan carré, se place devant le nom.  1, record 35, French, - %5B29H%2C31H%2Dphtalocyaninato%282%2D%29%2DN29%2CN30%2CN31%2CN32%5D%20cuivre

Record number: 35, Textual support number: 3 OBS

Formule chimique : C₃₂[H₁₆CuN₈  8, record 35, French, - %5B29H%2C31H%2Dphtalocyaninato%282%2D%29%2DN29%2CN30%2CN31%2CN32%5D%20cuivre

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

Intervention Fund Project approved on January 19, 1999 by the Employment Equity Positive Measures Program Management Board. The President of the Treasury Board accepted a recommendation by the National Capital Alliance on Race Relations(NCARR) to establish a Task Force on Visible Minorities in the Federal Public Service. The Task Force will formulate an action plan that furthers the participation and advancement of visible minorities in the federal Public Service.  1, record 36, English, - Task%20Force%20on%20Visible%20Minorities%20in%20the%20Federal%20Public%20Service

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Projet du Fonds d'intervention approuvé le 19 janvier 1999 par le Conseil de gestion du Programme des mesures positives d'équité en emploi. Le président du Conseil du Trésor a accepté une recommandation de l'Alliance de la Capitale nationale sur les relations inter-raciales (ACNRI) d'établir un groupe de travail sur les minorités visibles dans la fonction publique fédérale. Le groupe de travail formulera un plan d'action qui favorisera la participation des minorités visibles dans la fonction publique fédérale et favorisera leur avancement.  1, record 36, French, - Groupe%20de%20travail%20sur%20les%20minorit%C3%A9s%20visibles%20dans%20la%20fonction%20publique%20f%C3%A9d%C3%A9rale

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

The Director is responsible for the analysis, preparation and presentation of Regional documents/input to RCMP [Royal Canadian Mounted Police] plans, reports to central agencies and/or Parliament including : the Long Term Capital Plan, Long Term Procurement Plan, Annual Acquisition Plan, Annual Acquisition Summary...  1, record 37, English, - annual%20acquisition%20summary

Record number: 37, Textual support number: 1 OBS

annual acquisition summary: Royal Canadian Mounted Police (RCMP)  2, record 37, English, - annual%20acquisition%20summary

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

Market Testing. In recent years a big shift has occurred in the role of test-marketing.... Today, test-marketing is being used increasingly(1) to evaluate a complete marketing plan including advertising, distribution, sales, pricing, etc. ;(2) to determine optimum budget levels, media mix, sales channels;(3) to forecast sales volume and payout as a guide to capital budgeting for production and distribution facilities.  1, record 38, English, - test%2Dmarketing

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

Études de commercialisation. Parallèlement à la manière dont on va fabriquer le produit, il faut aussi se préoccuper de la manière dont on va le vendre. Il s'agit des méthodes de vente, des canaux de distribution, des moyens de transport, des remises à accorder, de l'organisation générale des ventes et du service après-vente. Chacun de ces éléments nécessite des études spécifiques.  2, record 38, French, - %C3%A9tude%20de%20commercialisation

Record number: 38, Textual support number: 1 OBS

Pour rendre le terme anglais, il faut le pluriel en français.  3, record 38, French, - %C3%A9tude%20de%20commercialisation

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

Where required, the contractor shall review and modify the individual ABPs [Annual Building Plan] in order to develop a PMP [Portfolio Management Plans] which satisfies the established budget levels and identifies the overall plan for : expected O & M [Operating and Maintenance] costs, identified by qualifier; planned projects, prioritized and identified as capital or repair; retail letting revenues(where applicable) ;and contractor fees.  2, record 39, English, - qualifier

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

Au besoin, l'entrepreneur doit examiner et modifier les PAGI [Plan annuel de gestion d'immeuble] afin d'établir un PGP [Plan de gestion du portefeuille] qui respecte les niveaux budgétaires établis et définit le plan global pour : les coûts prévus de F et E [fonctionnement et d'entretien], désignés par qualificateur; les projets planifiés, ordonnés selon un ordre de priorité et désignés comme travaux d'immobilisation ou de réparation; les recettes des opérations de location de points de vente au détail (le cas échéant); les honoraires de l'entrepreneur.  1, record 39, French, - qualificateur

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

[A person is] a member of, or investor in, a flow-through entity [if this person owns] shares or units of, or an interest in, one of the following : an investment corporation; a mortgage investment corporation; a mutual fund corporation; a mutual fund trust; a related segregated fund trust; a partnership; a trust governed by an employees’ profit-sharing plan; a trust maintained primarily for the benefit of employees of a corporation or two or more corporations that do not deal at arm's length with each other, where one of the main purposes of the trust is to hold interests in shares of the capital stock of the corporation or corporations, as the case may be, or any corporation not dealing at arm's length therewith; a trust established for the benefit of creditors in order to secure certain debt obligations; or a trust established to hold shares of the capital stock of a corporation in order to exercise the voting rights attached to such shares.  2, record 41, English, - flow%2Dthrough%20entity

Record number: 41, Textual support number: 1 OBS

Income Tax Act, subsection 39.1(1).  3, record 41, English, - flow%2Dthrough%20entity

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 CONT

[Une personne est]membre ou investisseur d'une entité intermédiaire si [elle détient] des actions, ou des unités ou une participation dans l'une des entités suivantes : une société de placement; une société de placement hypothécaire; une société de placement à capital variable; une fiducie de fonds commun de placement; une fiducie connexe créée à l'égard du fonds réservé; une société de personne; une fiducie régie par un régime de participation des employés aux bénéfices; une fiducie administrée principalement au profit des employés d'une société ou de plusieurs sociétés qui ont entre elles un lien de dépendance, dans le cas où l'un des principaux objets de la fiducie consiste à détenir des droits sur des actions du capital-actions de la ou des sociétés ou d'une société liée à celle-ci; une fiducie mise sur pied pour le compte des créanciers afin de garantir certaines créances; une fiducie mise sur pied pour détenir des actions du capital-actions d'une société dans le but d'exercer le droit de vote que confèrent ces actions.  2, record 41, French, - entit%C3%A9%20interm%C3%A9diaire

Record number: 41, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, article 39.1(1).  3, record 41, French, - entit%C3%A9%20interm%C3%A9diaire

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

A Treasury Board approved plan which outlines, for a departmental capital program or portion thereof, long-term capital strategies and objectives, and analytical framework for the selection and assessment of capital projects, a proposed means for determining appropriate budget levels over the period of the plan, a preliminary listing of selected projects and their preferred scheduling, and any other agreed upon provisions related to the program(e. g. level of delegation for the approval of capital projects or classes of capital projects).  3, record 42, English, - long%2Dterm%20capital%20plan

Record number: 42, Textual support number: 1 CONT

Treasury Board Circular 1983-25, "Approval of Capital Projects and Long-Term Capital Plans" lists the requirements for submissions requesting approval of Long-Term Capital Plans.  4, record 42, English, - long%2Dterm%20capital%20plan

Record number: 42, Textual support number: 1 OBS

Long-term capital plan : Officially approved by the Management Committee for the BCF(budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts.  5, record 42, English, - long%2Dterm%20capital%20plan

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

Plan approuvé par le Conseil du Trésor qui établit, pour l'ensemble ou une partie d'un programme d'immobilisations, les stratégies et les objectifs d'investissement à long terme, un cadre analytique pour la sélection et l'évaluation des projets d'immobilisations, des méthodes pour déterminer les niveaux budgétaires appropriés pour la durée du plan, une liste préliminaire des projets sélectionnés et leur calendrier, et toute autre disposition approuvée relative au programme (par exemple, le niveau de délégation pour l'approbation des projets d'immobilisations ou des catégories de projets d'immobilisations).  3, record 42, French, - plan%20d%27investissement%20%C3%A0%20long%20terme

Record number: 42, Textual support number: 1 CONT

Les renseignements que vous devez inclure dans une présentation visant à faire approuver un plan d'investissement à long terme sont indiqués dans la circulaire du Conseil du Trésor n. 1983-25, intitulée «Approbation des projets d'investissement et des plans d'investissement à long terme».  4, record 42, French, - plan%20d%27investissement%20%C3%A0%20long%20terme

Record number: 42, Textual support number: 1 OBS

Plan d'investissement à long terme : terme approuvé par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la fonction publique fédérale.  5, record 42, French, - plan%20d%27investissement%20%C3%A0%20long%20terme

Record 42,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 OBS

This working group assists in reviewing the multi-year Capital Equipment Program and Miscellaneous Requirement resource levels to plan and execute projects created to redress defence capability deficiencies.  1, record 44, English, - Requirements%20Directors%26rsquo%3B%20Working%20Group

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 OBS

Ce groupe de travail aide à examiner les niveaux de ressources du programme pluriannuel de biens d'investissements et des besoins divers afin de planifier et de réaliser des projets établis dans le but de corriger les faiblesses de la capacité de défense.  1, record 44, French, - Groupe%20de%20travail%20des%20directeurs%20des%20besoins

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 DEF

[Plan] involving a worker in receiving, in addition to wages, a share in the final profit of the business, and this accumulation of this share, or some part of it, in the capital of the business, thus gaining him the ordinary rights of and responsibilities of a shareholder.  4, record 45, English, - copartnership

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 DEF

Régime visant à établir une forme de propriété des entreprises caractérisée par l'accession des travailleurs soit individuellement, soit collectivement, à la propriété en devenant détenteurs d'une partie des actions du capital social.  3, record 45, French, - r%C3%A9gime%20d%27actionnariat%20ouvrier

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

Industry Canada  2, record 46, English, - Canada%20Community%20Investment%20Plan

Record number: 46, Textual support number: 2 OBS

Access to venture capital is especially difficult for small businesses outside major financial centres. A new Canada Community Investment Plan will help communities bring together local sources of venture capital with firms looking for small amounts of equity. The federal government will launch a national competition for innovative community investment services in the fall of 1995 and will make investment development training and tools available to interested communities.  3, record 46, English, - Canada%20Community%20Investment%20Plan

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

L'accès au capital-risque est particulièrement difficile pour les petites entreprises opérant loin des principaux centres financiers. Le nouveau Plan d'investissement communautaire du Canada permet aux collectivités de réunir des sources locales de capital-risque pour des entreprises qui cherchent de petits montants de fonds propres. Le gouvernement lancera un concours de services novateurs d'investissement communautaire à l'automne de 1995, et mettra à la disposition des collectivités intéressées des cours et des outils de formation en développement de l'investissement.  3, record 46, French, - Plan%20d%27investissement%20communautaire%20du%20Canada

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

The information requirements for the composition of the Department's LTCPs [long-term capital plans] are derived from the Level One Capital Plans submitted with the Level One Business Plans. The L1CP articulates the strategy the Level One Managers will use to execute their capital plan, and focuses on the next five years. The L1CP outlines the scheduled expenditures for strategic projects in accordance with direction provided in the DPG [Defence Planning Guidance] ;the prioritization, schedule, funding source and capability being addressed for non-strategic capital projects; how the Level One Manager will accommodate adjustments to the Personnel and National Procurement(NP) apportioned accounts and the operating account arising from the introduction of the new equipment; the anticipated source and use of MR [miscellaneous requirement] funds.  1, record 47, English, - Level%20One%20Capital%20Plan

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

L'information dont on a besoin pour élaborer le PILT [plan d'immobilisations à long terme] ministériel est puisée dans les plans d'immobilisations de premier échelon soumis avec les plans d'activités de premier échelon. Le PIPE présente la stratégie que les gestionnaires de premier échelon utiliseront pour mener à bien leur plan d'immobilisations; il porte sur les cinq prochaines années. Le PIPE décrit les dépenses prévues pour les projets stratégiques, conformément à l'orientation donnée dans le GPD [Guide de planification de la Défense]; les priorités, le calendrier, la source de financement et la capacité visée pour ce qui est des projets d'immobilisations non stratégiques; comment le gestionnaire de premier échelon prévoit tenir compte des rajustements aux comptes répartis du personnel et de l'approvisionnement national (AN) et au compte opérationnel, à la suite de l'introduction du nouvel équipement; la source et l'utilisation prévues de fonds pour les BD [besoins divers].  1, record 47, French, - plan%20d%27immobilisations%20de%20premier%20%C3%A9chelon

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  French

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  French

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

A plan offered to the public by financial institutions that aims to create a capital through periodic payments.  2, record 50, English, - savings%20plan

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Formule d'épargne proposée au public par des institutions financières et visant à la constitution d'un capital au moyen de versements périodiques.  3, record 50, French, - r%C3%A9gime%20d%27%C3%A9pargne

Record number: 50, Textual support number: 1 CONT

régime d'épargne : Au Canada, différents régimes d'épargne sont offerts par les institutions financières : Régime enregistré d'épargne-études (REEE), Régime enregistré d'épargne-retraite (REER), Régime d'épargne-actions (REA), etc.  4, record 50, French, - r%C3%A9gime%20d%27%C3%A9pargne

Record number: 50, Textual support number: 2 CONT

plan d'épargne : En Europe, différents plans sont proposés par les institutions financières : Plan d'épargne en fonds (PEF), Plan d'épargne en entreprise (PEE), Plan d'épargne en actions (PEA), Plan d'épargne populaire (PEP), etc.  4, record 50, French, - r%C3%A9gime%20d%27%C3%A9pargne

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 DEF

Bond that may not be sold by one investor to another.  2, record 51, English, - non%2Dmarketable%20bond

Record number: 51, Textual support number: 1 CONT

When revenues fail to meet expenditures and/or when large capital projects are planned, provinces must borrow.... they may issue non-marketable bonds to the federal government and borrow funds from Canada Pension Plan assets(or the QPP in the case of Quebec).  3, record 51, English, - non%2Dmarketable%20bond

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 CONT

Lorsque les revenus sont insuffisants par rapport aux dépenses ou lorsque des projets de grande envergure sont planifiés,les provinces doivent emprunter. [...] elles peuvent émettre des obligations non négociables au gouvernement fédéral et emprunter des fonds auprès du Régime de pensions du Canada (ou du R.R.Q. dans le cas du Québec).  2, record 51, French, - obligation%20non%20n%C3%A9gociable

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  French

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

Stock ownership plan whereby employees purchase shares in their company’s stock.  6, record 53, English, - employee%20stock%20ownership%20plan

Record number: 53, Textual support number: 1 OBS

employee share ownership plan : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  7, record 53, English, - employee%20stock%20ownership%20plan

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 DEF

Régime d'intéressement en vertu duquel les salariés de sociétés de capitaux peuvent, sous certaines conditions, devenir actionnaires de leur entreprise et, en certains cas, participer à leur gestion.  1, record 53, French, - r%C3%A9gime%20d%27actionnariat%20des%20salari%C3%A9s

Record 53,  Textual support,  Spanish

Record number: 53, Textual support number: 1 DEF

Sistema para favorecer la participación de los empleados en el capital social de la empresa.  1, record 53, Spanish, - plan%20de%20participaci%C3%B3n%20en%20el%20capital%20de%20los%20empleados

Record number: 53, Textual support number: 1 OBS

plan de participación en el capital de los empleados: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 53, Spanish, - plan%20de%20participaci%C3%B3n%20en%20el%20capital%20de%20los%20empleados

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 OBS

Form T3009, Revenue Canada Taxation.  2, record 54, English, - Election%20for%20Deemed%20Disposition%20and%20Reacquisition%20of%20Capital%20Property%20of%20a%20Trust%20Governed%20by%20an%20Employees%26rsquo%3B%20Profit%20Sharing%20Plan%20under%20Subsection%20144%284%2E%202%29

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 OBS

Formulaire T3009, Revenu Canada Impôt.  2, record 54, French, - Exercice%20d%27un%20choix%20pour%20la%20disposition%20ou%20l%27acquisition%20de%20nouveau%20d%27un%20bien%20en%20capital%20d%27une%20fiducie%20r%C3%A9gie%20par%20un%20r%C3%A9gime%20de%20participation%20des%20employ%C3%A9s%20aux%20b%C3%A9n%C3%A9fices%2C%20en%20vertu%20du%20paragraphe%20144%284%2E2%29

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  French

Record 55,  Textual support,  Spanish