TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Imputed interest is interest that would be owing to you if interest were paid on money deposited to lease a passenger vehicle. You calculate imputed interest for leasing costs on a passenger vehicle only if all the following apply : one or more deposits were made for the leased passenger the deposit is, or the deposits are, refundable; and the total of the deposits is more than $1, 000.  1, record 1, English, - imputed%20interest

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

L'intérêt gagné est l'intérêt qui peut vous être payable lorsque vous faites des dépôts pour louer une voiture de tourisme. Vous devez calculer l'intérêt gagné si vous remplissez toutes les conditions suivantes : vous avez fait un ou plusieurs dépôts pour la voiture de le ou les dépôts vous sont remboursables; le total des dépôts dépasse 1 000 $.  1, record 1, French, - int%C3%A9r%C3%AAt%20gagn%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Cost derived from the apportionment of the total costs of operating an enterprise by distributing this total among the various units or classes or service in such a manner that the sum of the costs imputed to each unit or class is made to equal the total costs.  2, record 4, English, - fully%20allocated%20cost

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

An imputed rate of 20 per cent of the salary cost used to recognize and compensate the additional personnel costs(i. e, government's portion of pension, insurance and workers compensation) that result from the transfer of a non-salary allocation to a salary allocation. The transfer of a salary allocation to a non-salary allocation results in a 20 per cent premium.  2, record 5, English, - transfer%20price

Record number: 5, Textual support number: 1 CONT

Under an Operating Budget approach, person-year controls would be eliminated. ... The system calls for one budget only, and a nominal split between salaries and other operating expenditures. Funds can be transferred from one component to the other but are based on a rate called the "transfer price". A transfer price is necessary because not all components of the salary budget are in a department’s appropriations (e.g., employee benefit costs) and because the use of salary funds results in direct costs to and expenditures by certain central agencies such as Public Works’ costs for accommodation.  3, record 5, English, - transfer%20price

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Facteur qui tient compte du coût des avantages sociaux dans la rémunération globale, comme la cotisation du gouvernement aux régimes de retraite et aux régimes d'assurance, et non inclus dans le budget de fonctionnement. Il est exprimé sous forme d'un pourcentage (20 %) à appliquer aux virements entre les dépenses salariales et les autres postes du budget de fonctionnement.  2, record 5, French, - facteur%20de%20conversion

Record 5,  Textual support,  Spanish