TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Qualified farm property-is certain property you or your spouse or common-law partner owns. It is also certain property owned by a family-farm partnership in which you or your spouse or common-law partner holds an interest. Qualified farm property includes : a share of the capital stock of a family-farm corporation that you or your spouse or common-law partner owns; an interest in a family-farm partnership that you or your spouse or common-law partner owns; real property, such as land and buildings; and eligible capital property, such as milk and egg quotas.  2, record 1, English, - qualified%20farm%20property

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 146 (5.4) (a).  3, record 1, English, - qualified%20farm%20property

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Un bien agricole admissible est un bien qui vous appartient, ou qui appartient à votre époux ou conjoint de fait ou à une société de personnes agricole familiale dans laquelle vous ou votre époux ou conjoint de fait détenez une participation. Nous considérons les biens suivants comme des biens agricoles admissibles : une action du capital-actions d'une société agricole familiale que vous ou votre époux ou conjoint de fait possédez; une participation dans une société de personnes agricole familiale que vous ou votre époux ou conjoint de fait possédez; un bien immeuble, comme un terrain et des bâtiments; une immobilisation admissible, comme un contingent de production de lait ou d'œufs.  2, record 1, French, - bien%20agricole%20admissible

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 146 (5.4) (a).  3, record 1, French, - bien%20agricole%20admissible

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

PSPC [Public Services and Procurement Canada] provides work environments for 110 federal departments and agencies, accommodating approximately 272, 000 employees. The national portfolio is managed by six regions : Atlantic, Québec, National Capital(Ottawa-Gatineau and Nunavut), Ontario, Western and Pacific.... Approximately 6. 5 million m²(87%) of the department's 7. 4 million m² of real property is office space, with the remaining 924, 000 m²(13%) being comprised of common-use buildings(for example, warehouses), special properties(for example, training centres) and designated properties(for example, the Parliament Buildings). The national portfolio also includes central heating and cooling plants, engineering assets(for example, bridges and dams) and housing.  2, record 2, English, - national%20portfolio

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Portefeuille national. [...] Environ 6 500 000 m² (87 %) des 7 400 000 m² de biens immobiliers du ministère représentent des locaux à bureaux. Pour le reste, soit 924 000 m² (13 %), ce sont des immeubles à usage commun (par exemple des entrepôts), des immeubles à vocation particulière (par exemple des centres de formation) et des immeubles désignés (par exemple les édifices du Parlement). Le portefeuille national comprend également des centrales de chauffage et de refroidissement, des ouvrages techniques (par exemple des ponts et des barrages) et des habitations.  2, record 2, French, - portefeuille%20national

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Public Works and Government Services Canada(PWGSC). Mandate of the committee : reviews all major proposals, recommends for approval by Management Committee; reviews major capital projects and other major initiatives in procurement, IT [information technology], and real property(thresholds to be determined) ;reviews corporate/branch business plans, risk management and performance management frameworks and recommends for approval by Management Committee.  1, record 3, English, - Departmental%20Operations%20Committee

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Travaux publics et Services gouvernementaux Canada (TPSGC). Mandat du comité : examiner toutes les propositions importantes et les soumettre pour approbation au Comité de gestion; examiner tous les grands projets d'immobilisation et les autres projets importants dans le domaine des achats, de la TI [technologie de l'information] et des biens immobiliers (seuils à déterminer); examiner les plans d'activité ainsi que les cadres de gestion des risques et du rendement du ministère et des directions générales et les soumettre pour approbation au Comité de gestion.  2, record 3, French, - Comit%C3%A9%20des%20op%C3%A9rations%20minist%C3%A9rielles

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

REALpac is Canada's senior national industry association for owners and managers of investment real estate.... REALpac is an exclusive, executive organization whose vision is to be Canada's most influential voice in the real property investment industry. [Its] mission is to bring together Canada's real property investment leaders to collectively influence public policy, to educate government and the public, to ensure stable and beneficial real estate property and capital markets and to promote the performance of the real property sector in Canada.  4, record 4, English, - Real%20Property%20Association%20of%20Canada

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Donations of ecologically sensitive land and certified cultural property to certain qualified donees are also exempt from capital gains tax. In contrast, taxable capital gains can arise on donations of private corporation shares or other types of real estate.  1, record 5, English, - private%20corporation%20share

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Les dons de terres écosensibles et de biens culturels certifiés à certains donataires reconnus sont également exonérés de l’impôt sur les gains en capital. À l’opposé, des gains en capital imposables peuvent découler de dons d’actions de sociétés privées ou d’autres types de biens immobiliers.  1, record 5, French, - action%20de%20soci%C3%A9t%C3%A9%20priv%C3%A9e

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Requires that all capital projects with a total estimated cost exceeding $1. 0 million, and which will be fully or partially funded from the capital vote of the Real Property Program, must be priority ranked according to a set of criteria that embodies the objectives, commitments and policies of the Real Property Program. Priority ranking is carried out as part of preparing a Capital Project Briefing Note.  1, record 6, English, - Capital%20Project%20Priority%20Ranking%20Policy

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Cette politique prévoit que tous les projets d'immobilisations dont le coût estimatif total dépasse un million de dollars, qui sont financés en totalité ou en partie par le crédit pour dépenses en capital du Programme des biens immobiliers, doivent être classés par ordre de priorité en fonction d'un ensemble de critères regroupant les objectifs, les engagements et les politiques du Programme. Le classement par ordre de priorité est effectué dans le cadre de la préparation d'une NIPI [Note d'information sur les projets d'immobilisations].  1, record 6, French, - Politique%20sur%20le%20classement%20par%20ordre%20de%20priorit%C3%A9%20des%20projets%20d%27immobilisations

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

"Chattels" means goods and chattels capable of complete transfer by delivery, and includes when separately assigned or charged, fixtures and growing crops; but does not include chattel interests in real property or fixtures when assigned together with a freehold or leasehold interest in any land or building to which they are affixed, or growing crops when assigned with any interest in the land on which they grow, or a ship or vessel registered under the laws of Canada or any share in such ship or vessel, or shares or interests in the stock, funds or securities of a government, or in the capital of a corporation, or book debts or other choses in action.(R. S. N. B., 1973, c. C-25, s. 1).  1, record 7, English, - goods%20and%20chattels

Record number: 7, Textual support number: 1 OBS

goods and chattels: term usually used in the plural.  2, record 7, English, - goods%20and%20chattels

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

objets et chatels : termes habituellement utilisés au pluriel.  2, record 7, French, - objets%20et%20chatels

Record number: 7, Textual support number: 2 OBS

objets et chatels : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 7, French, - objets%20et%20chatels

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A project that involves predominantly a lease as a means of obtaining the use of a capital asset over an extended period of time (normally at least five years).  2, record 8, English, - lease%20project

Record number: 8, Textual support number: 1 OBS

The ownership of the capital asset(frequently real property) is retained by the private sector.  2, record 8, English, - lease%20project

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Projet qui consiste essentiellement à conclure un bail pour obtenir le droit d'utiliser une immobilisation sur une longue période (habituellement au moins cinq ans).  2, record 8, French, - projet%20de%20location

Record number: 8, Textual support number: 1 OBS

L'entreprise privée demeure propriétaire de l'immobilisation (souvent un bien immobilier).  2, record 8, French, - projet%20de%20location

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Canada Revenue Agency’s interpretation bulletin IT-218.  1, record 9, English, - Profit%2C%20Capital%20Gains%20and%20Losses%20from%20the%20Sale%20of%20Real%20Estate%2C%20Including%20Farmland%20and%20Inherited%20Land%20and%20Conversion%20of%20Real%20Estate%20from%20Capital%20Property%20to%20Inventory%20and%20Vice%20Versa

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Bulletin d'interprétation IT-218 de l'Agence du revenu du Canada.  1, record 9, French, - B%C3%A9n%C3%A9fices%2C%20gains%20en%20capital%20et%20pertes%20provenant%20de%20la%20vente%20de%20biens%20immeubles%2C%20y%20compris%20les%20terres%20agricoles%20et%20les%20terres%20transmises%20par%20d%C3%A9c%C3%A8s%20et%20la%20conversion%20de%20biens%20immeubles%20qui%20sont%20des%20biens%20en%20immobilisations%20en%20biens%20figurant%20dans%20un%20inventaire%20et%20vice%20versa

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Generally, non-qualifying real property is real property that you or your partnership disposed of after February 1992 and before 1996. It also generally includes the following property you or your partnership disposed of after February 1992 and before 1996, if its fair market value is derived principally(more than 50%) from real property : a share of a capital stock of a corporation; an interest in a partnership; an interest in a trust; or an interest or an option in any property described above.  1, record 10, English, - non%2Dqualifying%20real%20property

Record number: 10, Textual support number: 1 OBS

Income Tax Act, 8 sections 108(1)f.1 and 110.6(21).  1, record 10, English, - non%2Dqualifying%20real%20property

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Un immeuble non admissible est généralement un bien immeuble que votre société de personnes ou vous-même avez cédé après février 1992 et avant 1996. De plus, nous considérons les biens immeubles non admissibles s'ils ont été ainsi cédés et si plus de 50 % de leur juste valeur marchande provient d'un bien immeuble : une action du capital-actions d'une société; une participation dans une société de personnes; une participation dans une fiducie; une participation ou une option à l'égard d'un bien décrit ci-dessus.  1, record 10, French, - immeuble%20non%20admissible

Record number: 10, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, articles 108(1)f.1 et 110.6(21).  1, record 10, French, - immeuble%20non%20admissible

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

For example, land and buildings.  2, record 11, English, - capital%20real%20property

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Tels que terrain ou bâtiment.  1, record 11, French, - bien%20immeuble

Record number: 11, Textual support number: 2 OBS

«bien immeuble» : Terme et équivalent utilisés dans la documentation portant sur la taxe sur les produits et services.  3, record 11, French, - bien%20immeuble

Record number: 11, Textual support number: 1 CONT

Immobilisations (immeubles). Sous réserve du paragraphe 211(1), le présent article ne s'applique pas aux biens acquis par l'inscrit qui est un particulier [...]  2, record 11, French, - bien%20immeuble

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

The period over which improvements to real estate contribute to the value of the property. This establishes the capital recovery period for improvements in the traditional residual technique of income capitalization. It is also used in the estimation of accrued depreciation(diminished utility) in the Cost Approach to value estimation.  2, record 12, English, - economic%20life

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Période de temps au cours de laquelle il est raisonnablement possible de prévoir qu'une construction neuve demeurera concurrente sur le marché compte tenu de l'utilisation qui lui a été assignée.  2, record 12, French, - vie%20%C3%A9conomique

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

In September 1988, Cabinet approved a Real Property Capital Investment Strategy for the National Capital Region.  1, record 13, English, - Real%20Property%20Capital%20Investment%20Strategy

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

En septembre 1988, le Cabinet a approuvé une stratégie d'investissement touchant les biens immobiliers pour la capitale nationale.  1, record 13, French, - Strat%C3%A9gie%20d%27investissement%20touchant%20les%20biens%20immobiliers

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Real Property Contracting Directorate is responsible for contracting activities related to real property, architectural and engineering services, and construction and maintenance in the National Capital area. Its principal client is the Real Property Services Branch, one of the largest users of private sector design, maintenance and construction services in Canada.  2, record 14, English, - Real%20Property%20Contracting%20Directorate

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

La Direction de l'attribution des marchés immobiliers est chargée des activités d'attribution de marchés se rapportant aux biens immobiliers, aux services d'architecture et de génie, de même qu'à la construction et à l'entretien des immeubles dans le Secteur de la capitale nationale. La Direction générale des services immobiliers est son principal client et représente l'un des utilisateurs les plus importants des services de conception, d'entretien et de construction du secteur privé au Canada.  1, record 14, French, - Direction%20de%20l%27attribution%20des%20march%C3%A9s%20immobiliers

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

The Treasury Board Advisory Committee on Federal Accommodation in the National Capital Region(TBAC/FANCR) consists of the Secretary of the Treasury Board, the Deputy Minister of Public Works and Government Services Canada, and the Chair of the National Capital Commission. It advises the President of the Treasury Board on real property issues and on investment strategies in the National Capital Region.  2, record 15, English, - Treasury%20Board%20Advisory%20Committee%20on%20Federal%20Accommodation%20in%20the%20National%20Capital%20Region

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Le Comité consultatif du Conseil du Trésor sur les locaux fédéraux dans la région de la capitale nationale (CCCT/LFRCN) est composé du secrétaire du Conseil du Trésor, du sous-ministre des Travaux publics et des Services gouvernementaux Canada et du président de la Commission de la capitale nationale. Il conseille le président du Conseil du Trésor sur les questions relatives aux biens immobiliers et sur les stratégies d'investissement dans la région de la capitale nationale.  2, record 15, French, - Comit%C3%A9%20consultatif%20du%20Conseil%20du%20Tr%C3%A9sor%20sur%20les%20locaux%20f%C3%A9d%C3%A9raux%20dans%20la%20r%C3%A9gion%20de%20la%20Capitale%20nationale

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

The point is that I want to know how much of their money is involved and how much is borrowed. The implication that is given ... is that by far the major part of the money lent by virtue of a credit card is borrowed money that comes from elsewhere. You really have flow-through operations.  1, record 16, English, - flow%2Dthrough%20operation

Record number: 16, Textual support number: 2 CONT

We have identified a significant number of "flow-through" transactions, resulting in an identified ... in funds not received by the intended recipients, and apparently used for other purposes.  3, record 16, English, - flow%2Dthrough%20operation

Record number: 16, Textual support number: 3 CONT

RPS [Real Property Services] receives funding from the Separately Controlled Allotment which is a net vote(expenditure less revenues) and includes : both operating and capital, the Services Revolving Fund [a self sustaining fund], the flow-through transactions which RPS does on behalf of OGD's through the Services Revolving fund...  4, record 16, English, - flow%2Dthrough%20operation

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Les SI [Services immobiliers] sont financés grâce à l'affectation contrôlée séparément, qui constitue un crédit net (dépenses diminuées des recettes) et qui comprend : les frais de fonctionnement et les immobilisations; le Fonds renouvelable des services [fonds autonome]; les opérations accréditives que les SI exécutent pour les autres ministères dans le cadre du Fonds renouvelable des services [...]  2, record 16, French, - op%C3%A9ration%20accr%C3%A9ditive

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

PWGSC [Public Works and Government Services Canada] Real Property Services Branch Document. PWGSC offered significant savings in office accommodation as part of the department's Program Review targets, in response to the anticipated downsizing of the federal public service. In addition, the targets include the Treasury Board directed 10% efficiency gains stemming from the Shared Accommodation Leadership(SAL) initiative. These two government wide initiatives necessitated the creation of a space recapture framework. The Client Space Envelope/Notional Budget Allocation is a concept which has been developed to allow clients to be more keenly aware of their space utilization so that they can take an active part in the space recapture framework.... The Budget Allocations are considered "notional" because no resources are actually transferred, and because budgets are based on 1994/95 average costs(excluding capital, lease acquisition fees, etc.). The process will involve PWGSC and clients agreeing on the base occupancy data and multi-year space reduction targets.  1, record 17, English, - Client%20Space%20Envelopes%2FNotional%20Budget%20Allocations%20Guiding%20and%20Operating%20Principles

Record number: 17, Textual support number: 2 OBS

Source(s): PWGSC Real Property Services Branch Intranet Site.  1, record 17, English, - Client%20Space%20Envelopes%2FNotional%20Budget%20Allocations%20Guiding%20and%20Operating%20Principles

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Document des Services immobiliers de TPSGC [Travaux publics et Services gouvernementaux Canada]. TPSGC a proposé d'importantes économies dans l'aménagement des locaux à bureaux, dans le cadre des objectifs de l'Examen des programmes du Ministère, pour faire face à la compression prévue de la fonction publique fédérale. En outre, ces objectifs comprennent également les gains d'efficience de 10 % ordonnés par le Conseil du Trésor et découlant également du projet de Leadership partagé en matière de locaux (LPL). En raison de ces deux mesures qui s'appliquent à l'ensemble du gouvernement, il a fallu créer un cadre pour la récupération des locaux. La notion d'enveloppe de superficie des clients et d'affectation budgétaire fictive a été élaborée afin de permettre aux clients de mieux prendre conscience de la superficie qu'ils utilisent, de façon qu'ils puissent prendre une part active à la récupération des locaux. [...] Les affectations budgétaires sont dites «fictives», puisqu'il n'y a pas de transfert réel de ressources et parce que les budgets se fondent sur les coûts moyens établis pour 1994-1995 (ce qui exclut les immobilisations et les frais nécessaires pour conclure un bail, etc.). Dans le cadre processus, TPSGC et les clients s'entendent sur les données de base sur le plan de l'occupation et les objectifs pluriannuels de réduction de la superficie.  2, record 17, French, - Enveloppes%20de%20locaux%20des%20clients%20%2D%20Affectations%20budg%C3%A9taires%20fictives%20Principes%20directeurs%20et%20principes%20de%20fonctionnement

Record number: 17, Textual support number: 2 OBS

Source(s) : Site intranet de la Direction générale des services immobiliers de TPSGC.  2, record 17, French, - Enveloppes%20de%20locaux%20des%20clients%20%2D%20Affectations%20budg%C3%A9taires%20fictives%20Principes%20directeurs%20et%20principes%20de%20fonctionnement

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Source : Voies et moyens - juin 92; LIR 131(6)c)  1, record 18, French, - compte%20de%20dividendes%20sur%20les%20gains%20en%20capital%20sur%20immeubles%20non%20admissibles

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

What is the exception in our system-government ownership of the means of production-is the rule in a socialized state where productive property is collectively owned. The returns from such real capital goods accrue to the government, not to individuals directly. The government then decides how such income is to be distributed among individuals.  1, record 19, English, - real%20capital%20good

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish