TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

GEOGRAPHIC CIRCUMSTANCES [5 records]

Record 1 2016-02-29

English

Subject field(s)
  • Taxation
CONT

... the benchmark tax structure is one that provides no preferential treatment to taxpayers on the basis of demographic characteristics, sources or uses of income, geographic location, or any other special circumstances applicable only to a given taxpayer or to a particular group of taxpayers.

Key term(s)
  • benchmark structure

French

Domaine(s)
  • Fiscalité
Key term(s)
  • structure de référence
  • structure de base

Spanish

Save record 1

Record 2 2008-07-17

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Trade
CONT

The approach of this Tribunal in defining the relevant geographic market for office properties has been on the basis of nodes. Nodes consist of geographic demarcations sufficiently close to justify the conclusion that they should be treated as relevant geographic markets and may include more than one geographic suburb.

CONT

Depending upon the specific circumstances of each case, the relevant geographic market will be determined based on a number of factors.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Commerce
CONT

Compte tenu des circonstances particulières de chaque cas, le marché géographique pertinent sera déterminé en fonction de certains facteurs.

Spanish

Save record 2

Record 3 1999-10-15

English

Subject field(s)
  • International Relations
  • Law of the Sea
Key term(s)
  • non geographic relevant circumstances

French

Domaine(s)
  • Relations internationales
  • Droit de la mer

Spanish

Save record 3

Record 4 1999-08-13

English

Subject field(s)
  • General Scientific and Technical Vocabulary
OBS

usually use in the plural.

Key term(s)
  • geographic circumstance

French

Domaine(s)
  • Vocabulaire technique et scientifique général
OBS

pluriel d'usage.

Key term(s)
  • circonstance géographique
  • caractéristique géographique

Spanish

Save record 4

Record 5 1996-02-28

English

Subject field(s)
  • Financial and Budgetary Management
CONT

Although a bank may choose the form of disclosure by geographic segments most appropriate in its circumstances, the disclosures should include an attribution of assets to geographic segments on the basis of the ultimate risk, within the meaning of that term in the Quarterly Return of the Geographic Distribution of Assets and Liabilities submitted the Minister of Finance pursuant to section 229 of the Bank Act. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Gestion budgétaire et financière
CONT

Bien qu'une banque puisse choisir la forme de divulgation par région qui lui convient le mieux la divulgation doit comprendre une répartition de l'actif par région en fonction du risque ultime, au sens que lui donne le Relevé trimestriel des éléments d'actif et de passif répartis par pays qui est soumis par le ministre des Finances conformément à l'article 229 de la Loi sur les banques. [Bureau du surintendant des institutions financières].

Spanish

Save record 5

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