TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A super-deduction is a tax deduction that permits businesses to deduct more than 100 percent of their eligible expenses from their taxable income. As such, the super-deduction is effectively a subsidy for certain costs. This policy sometimes applies to capital costs or research and development(R&D) spending.  2, record 1, English, - superdeduction

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Une aide fiscale, prenant la forme d'un crédit d'impôt remboursable ou d'une superdéduction, est [...] accordée à un contribuable à l'égard d'activités de R-D [recherche et développement] qui sont effectuées par un centre de recherche public admissible, dans le cadre d'un contrat de recherche admissible conclu avec un tel centre.  2, record 1, French, - superd%C3%A9duction

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

[...] la propuesta prevé introducir superdeducciones por los costes de investigación y desarrollo (I+D) para apoyar la innovación, aceptar bonificaciones en concepto de crecimiento e inversión a través del capital y no del endeudamiento y compensar de forma temporal las posibles pérdidas de las compañías instaladas.  1, record 1, Spanish, - superdeducci%C3%B3n

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

The new Capital Budgeting Framework establishes a consistent way to classify spending, including tax expenditures, that contribute to capital formation... while maintaining pre-existing categories used in budgets and financial reports.  2, record 2, English, - Capital%20Budgeting%20Framework

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Le nouveau Cadre de budgétisation des investissements en capital uniformise le classement des dépenses, y compris les dépenses fiscales, qui contribuent à la formation de capital [...] tout en conservant les catégories préexistantes utilisées dans les budgets et les rapports financiers.  2, record 2, French, - Cadre%20de%20budg%C3%A9tisation%20des%20investissements%20en%20capital

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A flow of productive capital across firms and establishments mainly through changes in ownership.  2, record 3, English, - capital%20reallocation

Record number: 3, Textual support number: 1 CONT

While the reallocation of capital towards the United States generated the above-mentioned negative trade effects on U. S. GDP [gross domestic product], the capital inflows also generated a positive effect on U. S. GDP by financing an increase in U. S. spending, both directly and indirectly, by generating a drop in interest rates.  3, record 3, English, - capital%20reallocation

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Flux du capital productif entre les entreprises et les établissements, surtout à la faveur d'un changement de propriété.  2, record 3, French, - r%C3%A9affectation%20du%20capital

Record number: 3, Textual support number: 1 CONT

Les pays où il existe des marchés financiers solides et des investisseurs en capital-risque actifs sont probablement mieux placés pour l'innovation et la réaffectation du capital à ces nouvelles industries que les pays où la banque classique joue un rôle dominant.  3, record 3, French, - r%C3%A9affectation%20du%20capital

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - transition%20schedule

Record 4,  Textual support,  French

Record number: 4, 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 4, French, - calendrier%20de%20transition

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Direct program spending does not include major transfer payments. It consists of operating and capital spending and a number of subsidies and transfer payments, such as those to Aboriginal peoples and funding for regional and industrial development, agriculture and international aid. Direct program spending might be described as the cost of the "machinery" of federal government and comprises the hundreds of programs and services that directly support the economic, cultural and social fabric of the nation.  2, record 5, English, - direct%20program%20spending

Record number: 5, Textual support number: 1 OBS

direct program spending: term used in the context of the Strategic and Operating Review of the federal government of Canada.  3, record 5, English, - direct%20program%20spending

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Les dépenses de programmes directes n'incluent pas les principaux paiements de transfert. Elles comprennent les dépenses de fonctionnement et les dépenses en capital ainsi qu'un certain nombre de subventions et de paiements de transfert, comme les paiements destinés aux Autochtones, au développement régional et industriel, ainsi qu'aux secteurs de l'agriculture et de l'aide internationale. Ces dépenses représentent en quelque sorte les frais de fonctionnement de l'appareil gouvernemental fédéral et comprennent les centaines de programmes et de services qui appuient directement la structure économique, culturelle et sociale du pays.  2, record 5, French, - d%C3%A9penses%20de%20programmes%20directes

Record number: 5, Textual support number: 1 OBS

dépenses de programmes directes : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  3, record 5, French, - d%C3%A9penses%20de%20programmes%20directes

Record number: 5, Textual support number: 2 OBS

dépenses de programmes directes : terme habituellement utilisé au pluriel.  3, record 5, French, - d%C3%A9penses%20de%20programmes%20directes

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - major%20capital%20procurement

Record 6,  Textual support,  French

Record number: 6, 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 6, French, - grande%20acquisition%20d%26rsquo%3Bimmobilisations

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Charges authorized by a budgetary appropriation for construction or acquisition expenditures expected to yield long-term benefits.  3, record 7, English, - capital%20expenditures

Record number: 7, Textual support number: 1 OBS

Capital expenditures normally include the construction or acquisition of items such as land, buildings, works, machinery and equipment.  3, record 7, English, - capital%20expenditures

Record number: 7, Textual support number: 1 PHR

Disclosure of capital expenditures.  3, record 7, English, - capital%20expenditures

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Charges autorisées en vertu d'un crédit budgétaire pour des dépenses de construction ou d'acquisition censées produire des avantages à long terme.  2, record 7, French, - d%C3%A9penses%20en%20capital

Record number: 7, Textual support number: 1 OBS

Les dépenses en capital comprennent normalement la construction ou l'acquisition de biens tels que terrains, bâtiments, ouvrages et matériel.  2, record 7, French, - d%C3%A9penses%20en%20capital

Record number: 7, Textual support number: 1 PHR

Déclaration de dépenses en capital.  2, record 7, French, - d%C3%A9penses%20en%20capital

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Aquella parte complementaria en que se divide el gasto público, y corresponde a los egresos e inversiones que contribuyen a la formación de capital fijo nuevo o existente para fines productivos, en el que se incluyen los bienes inmuebles, edificios, construcciones civiles, obras públicas, inversiones públicas, maquinaria y equipos productivos, existencias, patentes, derechos y marcas registradas.  2, record 7, Spanish, - gasto%20de%20capital

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Household final consumption is recorded at purchaser's price, and consists of expenditure incurred on all goods and services, with the exception of spending on dwellings which is considered gross fixed capital formation of the owner. However, rentals are classified as final consumption spending of the household.  1, record 8, English, - household%20final%20consumption

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Ensemble des biens et des services utilisés par les ménages pour leurs besoins individuels.  1, record 8, French, - consommation%20finale%20des%20m%C3%A9nages

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

New capital formation resulting from an increase in the rate of consumer spending.  2, record 9, English, - induced%20investment

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Parte de la inversión que ocurre como resultado de cambios en la producción.  3, record 9, Spanish, - inversi%C3%B3n%20inducida

Record number: 9, Textual support number: 1 OBS

incentivar las inversiones.  4, record 9, Spanish, - inversi%C3%B3n%20inducida

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Statistical term used for a household, individual or other group of people that pool their income and take the whole community into account when deciding upon their spending.  3, record 10, English, - spending%20unit

Record number: 10, Textual support number: 1 OBS

spending unit : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 10, English, - spending%20unit

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Terme statistique qui désigne un ménage, individu ou groupe de personnes qui mettent en commun leurs revenus et prennent conjointement des décisions quant aux dépenses du groupe.  3, record 10, French, - unit%C3%A9%20de%20d%C3%A9pense

Record number: 10, Textual support number: 1 OBS

terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  4, record 10, French, - unit%C3%A9%20de%20d%C3%A9pense

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 DEF

Término estadístico para designar a un hogar, individuo o grupo de personas que ponen en común sus ingresos y deciden sus gastos teniendo en cuenta el total de la comunidad.  1, record 10, Spanish, - unidad%20de%20consumo

Record number: 10, Textual support number: 1 OBS

unidad de consumo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 10, Spanish, - unidad%20de%20consumo

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Environmental protection is accepted as needed in the Czech Republic, but the degree of implementation depends on possibilities of investing into new technologies and desirable activities. The main problem is a lack of financial streams. The Czech Republic is in general tackling the same problems as the industrially advanced countries were one or two decades ago. It seems, however that it will have much less time to eliminate them in view of the expected date of entry into the European Union.  1, record 11, English, - financial%20stream

Record number: 11, Textual support number: 2 CONT

Assembling a roster of bank owners like Citibank is key for Transpoint, industry observers say. Such a strategy would supply a stream financing for technology development as well as a fat base of corporate clients, consumer customers and billers.  2, record 11, English, - financial%20stream

Record number: 11, Textual support number: 3 CONT

In contracts negotiated under the PFI the distinction between current and capital spending will be less obvious. A typical contract will contain an element of capital spending for providing the asset and current spending for the provision of service from it over a period of time, with the two merging into one financing stream.  2, record 11, English, - financial%20stream

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Au cours des années 80, le total de l'investissement étranger direct a augmenté à un taux annuel moyen de 12,2 p. 100, tandis que le commerce mondial enregistrait une croissance moyenne de 5,4 p. 100, et la production mondiale, de 2,8 p. 100. Selon certains points de vue, le taux de croissance rapide de l'investissement direct au cours des années 80 laisse supposer que, non seulement les entreprises multinationales augmentent leur part du commerce et de la production mondiaux, mais que l'interaction entre l'investissement étranger direct, le commerce international, le transfert de technologie et les courants financiers est plus intense et s'accompagne de conséquences importantes pour la compétitivité tant des pays d'origine que des pays hôtes.  1, record 11, French, - courant%20financier

Record number: 11, Textual support number: 2 CONT

L'interdépendance et la mondialisation croissantes, qui résultent principalement des progrès technologiques dans les domaines des communications et de l'informatique, ont créé un milieu économique international qui répercute les perturbations, amplifie les dérèglements et crée de l'incertitude. Ces phénomènes sont exacerbés par l'absence de règles et d'institutions internationales qui pourraient réglementer efficacement les courants financiers et commerciaux et par le manque de coordination des politiques économiques des grandes économies mondiales (Solomon, 1990, 1991).  2, record 11, French, - courant%20financier

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Those with an average annual per capital income of less than that needed to pay for a minimum consumption basket, based on the food necessary for a recommended calorie intake, and for nonfood needs, consistent with the spending patterns of the poor.  2, record 12, English, - absolute%20poor

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

Speech given at the conference on Capital Market Issues, January 31 and February 1, 1996, Toronto, Ontario.  1, record 13, English, - The%20User%20Cost%20of%20Capital%20and%20Investment%20Spending%20%3A%20Implications%20for%20Canadian%20Firms

Record number: 13, Textual support number: 2 OBS

Source : Conference program.  2, record 13, English, - The%20User%20Cost%20of%20Capital%20and%20Investment%20Spending%20%3A%20Implications%20for%20Canadian%20Firms

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Discours prononcé lors de la conférence sur les Enjeux des marchés financiers. Les 31 janvier et 1ier février 1996, Toronto, Ontario.  1, record 13, French, - Le%20co%C3%BBt%20du%20capital%20de%20l%27utilisateur%20et%20les%20d%C3%A9penses%20d%27investissement%20%3A%20cons%C3%A9quences%20pour%20les%20entreprises%20canadiennes

Record number: 13, Textual support number: 2 OBS

Source : Programme de la conférence.  2, record 13, French, - Le%20co%C3%BBt%20du%20capital%20de%20l%27utilisateur%20et%20les%20d%C3%A9penses%20d%27investissement%20%3A%20cons%C3%A9quences%20pour%20les%20entreprises%20canadiennes

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Other program spending includes Payments to Crown corporations and all operating and capital expenditures, including Defence.  2, record 15, English, - other%20program%20spending

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Incluent les paiements versés aux sociétés d'État et toutes les dépenses de fonctionnement et les dépenses en capital, y compris celles au titre de la défense.  2, record 15, French, - autres%20d%C3%A9penses%20de%20programmes

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

This will involve declining levels of military and civilian personnel, some reductions in infrastructure, and further contraction of capital spending.  1, record 16, English, - contraction%20of%20capital%20spending

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Pour ce faire, les personnels militaire et civil seront réduits, de même que l'infrastructure à certains égards, et une nouvelle contraction des dépenses en capital aura lieu.  1, record 16, French, - contraction%20des%20d%C3%A9penses%20en%20capital

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

Increased spending on capital and military projects will continue, but have led to a rapid accumulation of both domestic and foreign public sector debt since the Gulf war.  1, record 17, English, - military%20project

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

L'accroissement des dépenses en immobilisations et en projets militaires se poursuivra, mais il a entraîné une augmentation rapide de la dette du secteur public, aussi bien intérieure qu'envers l'étranger, depuis la guerre du Golfe.  1, record 17, French, - projet%20militaire

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

last year it showed a sudden spurt in capital spending.  1, record 18, English, - spurt

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

L'an dernier, il y a eu accélération soudaine dans les investissements.  1, record 18, French, - acc%C3%A9l%C3%A9ration

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The capital spending bust may well continue throughout of most of 1993 as corporate profits remain depressed.  1, record 19, English, - capital%20spending%20bust

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

L'effondrement des investissements risque de se poursuivre tout au long de 1993, les bénéfices des entreprises demeurant faibles.  1, record 19, French, - effondrement%20des%20investissements

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Terme tiré du Manuel du Conseil du Trésor, Gestion des biens immobiliers  2, record 20, French, - investissements%20non%20discr%C3%A9tionnaires

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Terme tiré du Manuel du Conseil du Trésor, Gestion des biens immobiliers  2, record 21, French, - investissements%20discr%C3%A9tionnaires

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Spending Helps :Capital Outlays Spur Profit Growth at Pentair Inc.  2, record 22, English, - profit%20growth

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

[...] la direction s'attendait à ce que les nouvelles acquisitions génèrent environ 38% du taux de croissance des bénéfices pour l'exercice en cours conformément à ce qui s'était passé l'année précédente.  2, record 22, French, - croissance%20des%20b%C3%A9n%C3%A9fices

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Capital spending in Canada has started to pick up only recently, and in many cases is being financed by the issuance of debt securities or equity rather than by bank borrowings.  1, record 23, English, - bank%20borrowings

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

Au Canada, les investissements en immobilisations viennent seulement de reprendre et, dans bien des cas, ils sont financés par l'émission de titres de dette au de titres de participation, plutôt que par des emprunts bancaires.  1, record 23, French, - emprunts%20bancaires

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

A central computerized data base on capital projects assists the(Treasury Board) Secretariat in a number of ways, including the following : it allows for a certain amount of macro-level analysis on capital budgets and planned capital spending; it serves as a tool to ensure consistency of capital project information in TB submissions, in the Spring MYOP and Fall Update, and in the Estimates; and it permits a cross-check on information provided for purposes of cost control.  1, record 24, English, - Capital%20Project%20Reporting%20System

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Le SRPI est une base de données informatisées sur les projets d'immobilisations qui facilite le travail du Secrétariat de plusieurs façons. Entre autres, il permet d'effectuer un certain nombre d'analyses à l'échelon macro-économique des budgets d'immobilisations et des immobilisations prévues; il sert d'outil pour assurer l'uniformité des renseignements sur les immobilisations dans les présentations soumises au CT, dans le POP du printemps et dans la mise à jour d'automne, ainsi que dans le Budget des dépenses; il permet une contre-vérification des renseignements fournis aux fins du contrôle des coûts.  1, record 24, French, - syst%C3%A8me%20de%20rapports%20sur%20les%20projets%20d%27immobilisations

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

(Bank of Montreal)  1, record 25, English, - capital%20spending%20plan

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

(Banque de Montréal)  1, record 25, French, - plan%20de%20d%C3%A9penses%20d%27investissements

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish