TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Community Volunteer Income Tax Program is a community-based outreach program administered by the Canada Customs and Revenue Agency [now the Canada Revenue Agency] which helps people with straightforward tax situations complete their income tax returns free of charge. It is designed to help the people who need it most : newcomers to Canada, low-income wage earners, students and seniors.  4, record 1, English, - Community%20Volunteer%20Income%20Tax%20Program

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Le Programme communautaire des bénévoles en matière d'impôt est un programme communautaire administré par l'Agence des douanes et du revenu du Canada [maintenant l'Agence du revenu du Canada] qui aide gratuitement les personnes, dont la situation fiscale est simple, à remplir leurs déclarations de revenus. Le programme est destiné aux personnes qui ont le plus besoin d'aide : nouveaux arrivants au Canada, salariés à faible revenu, étudiants et personnes âgées.  4, record 1, French, - Programme%20communautaire%20des%20b%C3%A9n%C3%A9voles%20en%20mati%C3%A8re%20d%27imp%C3%B4t

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

Major Crown Project that involves the redesign of the Income Security Programs(Canada Pension Plan, Child Tax Credit and Old Age Security Programs) service delivery operations. This comprises the planning, definition, development and implementation of the new integrated client services delivery operations that will move the Income Security Programs Directorate from its current position to that envisioned for the future, including, in particular, the development of the required Human Resources Organisational Development, Training Program and Information Technology. Public Works and Government Services Canada and Human Resources Development Canada are the departments in charge of the project.  6, record 2, English, - Income%20Security%20Programs%20Redesign%20Project

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Grand projet de l'État qui comprend le remaniement des services relatifs aux programmes de la Sécurité du revenu (Régime de pensions du Canada, Crédit d'impôt pour enfants et Sécurité de la vieillesse). Ce projet englobe la planification, la définition, l'élaboration et la mise en œuvre de nouvelles opérations intégrées de services à la clientèle, qui transformeront comme prévu la Direction des programmes de sécurité du revenu; on élaborera notamment les programmes concernant les ressources humaines et le développement de l'organisation, la formation et la technologie de l'information. Travaux publics et Services gouvernementaux Canada et Développement des ressources humaines Canada sont les deux ministères responsables du projet.  3, record 2, French, - Projet%20de%20remaniement%20des%20Programmes%20de%20la%20s%C3%A9curit%C3%A9%20du%20revenu

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Finance Canada, Ottawa, 2003.  1, record 3, English, - Explanatory%20Notes%20Relating%20to%20the%20Air%20Travellers%20Security%20Charge%2C%20Tobacco%20Tax%2C%20Fuel%20Excise%20Tax%2C%20GST%20and%20HST%2C%20First%20Nations%20Goods%20and%20Services%20Tax%2C%20Income%20Tax%20and%20Other%20Related%20Measures

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Finances Canada, Ottawa, 2003.  1, record 3, French, - Notes%20explicatives%20concernant%20le%20droit%20pour%20la%20s%C3%A9curit%C3%A9%20des%20passagers%20du%20transport%20a%C3%A9rien%2C%20la%20taxe%20sur%20le%20tabac%2C%20la%20taxe%20d%27accise%20sur%20le%20combustible%2C%20la%20TPS%20et%20la%20TVH%2C%20la%20taxe%20sur%20les%20produits%20et%20services%20des%20premi%C3%A8res%20nations%2C%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20d%27autres%20mesures%20connexes

Record number: 3, Textual support number: 2 OBS

En 2012, Affaires autochtones et Développement du Nord Canada et le Bureau de la traduction ont recommandé les deux majuscules initiales au terme «Première Nation». Dans les appellations officielles, ce terme peut être orthographié différemment. Il faut alors respecter la graphie utilisée même si elle n'est pas conforme à cette recommandation.  2, record 3, French, - Notes%20explicatives%20concernant%20le%20droit%20pour%20la%20s%C3%A9curit%C3%A9%20des%20passagers%20du%20transport%20a%C3%A9rien%2C%20la%20taxe%20sur%20le%20tabac%2C%20la%20taxe%20d%27accise%20sur%20le%20combustible%2C%20la%20TPS%20et%20la%20TVH%2C%20la%20taxe%20sur%20les%20produits%20et%20services%20des%20premi%C3%A8res%20nations%2C%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20d%27autres%20mesures%20connexes

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Finance Canada, Ottawa, 2004.  2, record 4, English, - Explanatory%20Notes%20Relating%20to%20the%20Air%20Travellers%20Security%20Charge%2C%20the%20First%20Nations%20Goods%20and%20Services%20Tax%2C%20Income%20Tax%20and%20Other%20Related%20Measures

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Finances Canada, Ottawa, 2004.  2, record 4, French, - Notes%20explicatives%20concernant%20le%20droit%20pour%20la%20s%C3%A9curit%C3%A9%20des%20passagers%20du%20transport%20a%C3%A9rien%2C%20la%20taxe%20sur%20les%20produits%20et%20services%20des%20premi%C3%A8res%20nations%2C%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20d%27autres%20mesures%20connexes

Record number: 4, Textual support number: 2 OBS

En 2012, Affaires autochtones et Développement du Nord Canada et le Bureau de la traduction ont recommandé les deux majuscules initiales au terme «Première Nation». Dans les appellations officielles, ce terme peut être orthographié différemment. Il faut alors respecter la graphie utilisée même si elle n'est pas conforme à cette recommandation.  3, record 4, French, - Notes%20explicatives%20concernant%20le%20droit%20pour%20la%20s%C3%A9curit%C3%A9%20des%20passagers%20du%20transport%20a%C3%A9rien%2C%20la%20taxe%20sur%20les%20produits%20et%20services%20des%20premi%C3%A8res%20nations%2C%20l%27imp%C3%B4t%20sur%20le%20revenu%20et%20d%27autres%20mesures%20connexes

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The impairment test involves deducting the fair value of the identified tangible and intangible assets from the fair value of the reporting unit. If the remainder is less than the carrying value of goodwill, an impairment charge is recorded in the operating expense section of the income statement.  3, record 5, English, - impairment%20test

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Comparaison de la juste valeur d'un actif avec sa valeur comptable dans le but d'établir s'il y a lieu de constater une perte de valeur correspondant à l'excédent de la valeur comptable de l'actif sur sa juste valeur.  1, record 5, French, - test%20de%20d%C3%A9preciation

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The amount of a contingent loss should be accrued in the financial statements by a charge to income...  3, record 6, English, - charge%20to%20income

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Action d'inscrire une dépense à titre de charge ou de perte de l'exercice plutôt que de la porter à un compte d'actif, par exemple les frais de recherche engagés au cours de l'exercice.  1, record 6, French, - passation%20en%20charges

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

To charge an expenditure against income when the expenditure occurs.  2, record 7, English, - expense

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Porter une dépense dans les charges de l'exercice soit par «affectation», soit par «dotation».  1, record 7, French, - passer%20en%20charges

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Final amount obtained after compensating the different entries in a debit and credit account at the end of an accounting period.  3, record 9, English, - closing%20balance

Record number: 9, Textual support number: 1 CONT

Write-offs and recoveries, that are charged or credited to the allowance account during an accounting period, are reflected as a charge or credit for loan impairment in the income statement at the end of the period when the ending balance in the allowance account is established. [Office of the Superintendent of Financial Institutions].  4, record 9, English, - closing%20balance

Record number: 9, Textual support number: 1 OBS

Compare to "opening balance".  5, record 9, English, - closing%20balance

Record number: 9, Textual support number: 2 OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  6, record 9, English, - closing%20balance

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Solde d'un compte à la fin d'une période.  3, record 9, French, - solde%20de%20cl%C3%B4ture

Record number: 9, Textual support number: 2 DEF

Solde ou chiffre final obtenu comme compensation des différents postes du crédit et du débit d'un compte au moment de la clôture d'un exercice comptable.  4, record 9, French, - solde%20de%20cl%C3%B4ture

Record number: 9, Textual support number: 1 OBS

solde de clôture : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  5, record 9, French, - solde%20de%20cl%C3%B4ture

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Saldo o cifra final obtenida como compensación de las diferentes partidas del Debe y del Haber de una cuenta al finalizar un período contable.  1, record 9, Spanish, - saldo%20de%20cierre

Record number: 9, Textual support number: 1 OBS

saldo de cierre: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 9, Spanish, - saldo%20de%20cierre

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A charge against a deferred income tax credit account arising from an excess of the current liability for income taxes over the income tax expense for the year, computed on an interperiod tax allocation basis.  1, record 10, English, - draw%2Ddown

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Somme déduite du compte Impôts reportés (ou différés) et attribuable à la résorption d'écarts temporaires antérieurs ayant donné lieu à la constatation de ces impôts reportés (ou différés).  1, record 10, French, - reprise

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

This program, component of the Strategic Initiatives, offered wage subsidies to employers in growth sectors in Newfoundland to hire individuals who were dependent upon, or at risk of becoming dependent upon income support. Human Resources Development Canada and Newfoundland are in charge of the program.  3, record 11, English, - Strategic%20Employment%20Opportunities%20Program

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Ce programme qui fait partie des Initiatives stratégiques, a offert des subventions salariales aux employeurs des secteurs de croissance à Terre-Neuve afin qu'ils engagent des personnes recevant ou risquant de recevoir un soutien du revenu. Développement des ressources humaines et Terre-Neuve sont responsables du programme.  3, record 11, French, - Programme%20des%20d%C3%A9bouch%C3%A9s%20d%27emploi%20strat%C3%A9giques

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

He looked upon a fixturing allowance as analogous to government assistance for the acquisition of fixed assets. The amount of such assistance could be deducted from the cost of related fixed assets or otherwise the amount could be deferred and amortized to income on the same basis as the related assets are depreciated.  3, record 12, English, - amortize%20to%20income

Record number: 12, Textual support number: 2 CONT

This deferred charge would be amortized to income as appropriate.  4, record 12, English, - amortize%20to%20income

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Passer en charges graduellement sur un certain nombre d'exercices, généralement de manière systématique et logique, le coût d'un élément d'actif dont les avantages s'étendent sur plusieurs exercices.  1, record 12, French, - amortir

Record number: 12, Textual support number: 1 CONT

[...] la charge reportée sera amortie par imputation aux résultats.  2, record 12, French, - amortir

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Write-offs and recoveries related to foreclosed assets held for sale should be recorded through the allowance for loan impairment account rather than being recorded directly as a charge or credit for loan impairment in the income statement. [Office of the Superintendent of Financial Institutions].  1, record 13, English, - loan%20impairment%20account

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Les radiations et recouvrements à l'égard des biens saisis destinés à être vendus doivent être inscrits dans l'état des résultats à la provision établie pour le compte des prêts douteux plutôt que directement à titre de débit ou de crédit de la charge de prêts douteux. [Bureau du surintendant des institutions financières].  1, record 13, French, - compte%20des%20pr%C3%AAts%20douteux

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

The development and implementation of this network is part of the Major Crown Project Income Security Programs Redesign. Public Works and Government Services Canada, Human Resources Development Canada and Industry Canada are the departments in charge of the project.  1, record 14, English, - Client%20Service%20Delivery%20Network

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Ce réseau sera développé et mis en place à l'intérieur du Grand projet de l'État Remaniement des programmes de sécurité du revenu. Les trois ministères responsables du projet sont Travaux publics et Services gouvernementaux Canada, Développement des ressources humaines Canada et Industrie Canada.  1, record 14, French, - R%C3%A9seau%20de%20prestation%20de%20service%20%C3%A0%20la%20client%C3%A8le

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Shares which meet the requirements of the exception are often referred to as financial difficulty shares or distress preferred shares. These shares allow the creditor to convert debt to shares and thus receive dividends which are deductible in computing taxable income as opposed to receiving fully taxable interest income. The creditor can then charge a lower dividend rate than the interest rate and achieve the same after-tax rate of return. Although the lower dividends are not deductible by the debtor, this is not usually of consequence given the financial difficulty and resulting loss situation.  2, record 15, English, - financial%20difficulty%20shares

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Residual income method :(...). In this method, a division is measured by its actual profits minus a prescribed charge for the actual investment or capital it employs.  1, record 18, English, - residual%20income%20method

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

La méthode du revenu résiduel: (...). Dans cette méthode, une division est évaluée par son profit réel, moins une redevance forfaitaire pour ses investissements réels ou pour le capital qu'elle emploie.  1, record 18, French, - m%C3%A9thode%20du%20revenu%20r%C3%A9siduel

Record 18,  Textual support,  Spanish