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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The most difficult of the three factors identified above(Income taxes and unemployment insurance that would have been paid in absence of the project and the net indirect effect on non-participants) to estimate is the last one which we refer to as the sourcing problem. Sourcing deals with the extent to which non-participants replace participants in non-project employment, also referred to as the degree of bumping.  2, record 1, English, - sourcing

Record number: 1, Textual support number: 2 CONT

New [Canada Customs and Revenue Agency] recruitment activities must include attraction, sourcing and screening.  3, record 1, English, - sourcing

Record number: 1, Textual support number: 1 OBS

Terminology used at Revenue Canada (Termicom).  3, record 1, English, - sourcing

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Liste de personnes qui peuvent convenir aux postes offerts.  2, record 1, French, - %C3%A9tablissement%20d%27un%20r%C3%A9servoir%20de%20main%2Dd%27%26oelig%3Buvre

Record number: 1, Textual support number: 2 OBS

Terminologie en usage à Revenu Canada (Termicom).  3, record 1, French, - %C3%A9tablissement%20d%27un%20r%C3%A9servoir%20de%20main%2Dd%27%26oelig%3Buvre

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

The first step in the development method is to lay out the most economically feasible subdivision plan and estimate the gross income from the sale of the lots, as if the tract were fully subdivided and sold. From the anticipated gross revenues, the next step is to deduct the total cost of development : the cost of installing streets and utilities, the expense of marketing the lots, interest charges on money borrowed, the cost of administration; professional fees, taxes, overhead, and the developer's profit for undertaking the venture. The balance is presumed to be the value of the raw land-the price which a developer would likely pay for the tract "as is", to be used for subdivision purposes.  1, record 2, English, - development%20method

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

La méthode du lotissement. Elle consiste à projeter une subdivision hypothétique de lots sur l'emplacement. On évalue le prix de vente brut de tous les lots, puis on soustrait les coûts d'aménagement. Le reste constituera la valeur du terrain, y compris les profits. Le profit qu'exige les promoteurs est alors déduit et le solde constitue la valeur s'il n'y a pas eu de retard majeur dans la mise en marché des lots (...) La mesure de la valeur définitive constitue réellement le prix que paierait le promoteur pour le terrain en tenant compte de la possibilité d'utilisation de l'emplacement.  1, record 2, French, - m%C3%A9thode%20du%20lotissement

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A technique of the income approach used to estimate the value of the land and/or the building, as indicated by the capitalization of the residual net income attributable to it.  1, record 3, English, - residual%20process

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

La technique du revenu résiduaire [...] découle du concept suivant: après qu'on a payé les trois autres agents de production, à savoir la main-d'œuvre, les frais d'exploitation et les exigences du capital, le revenu qui reste est attribuable à la valeur du terrain ou du bâtiment.  1, record 3, French, - technique%20du%20revenu%20r%C3%A9siduaire

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A method for estimating the costs related to loss of production due to illness.  1, record 4, English, - human%20capital%20approach

Record number: 4, Textual support number: 1 OBS

The estimate is based on the economic value to society of the length of healthy life of a person the same age, and the economic value is measured by estimating the income that the person would have been able to earn.  1, record 4, English, - human%20capital%20approach

Record number: 4, Textual support number: 2 OBS

human capital approach; HCA: term, abbreviation and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau.  3, record 4, English, - human%20capital%20approach

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Méthode d’estimation des coûts liés à la perte de production due à la maladie.  1, record 4, French, - approche%20du%20capital%20humain

Record number: 4, Textual support number: 1 OBS

L’estimation est fondée sur la valeur économique, pour la société, de la durée de vie en bonne santé d’une personne du même ge, et la valeur économique est mesurée par une estimation du revenu que la personne aurait pu gagner.  1, record 4, French, - approche%20du%20capital%20humain

Record number: 4, Textual support number: 2 OBS

approche du capital humain; modèle du capital humain; approche axée sur le capital humain; méthode du capital humain : termes et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction.  2, record 4, French, - approche%20du%20capital%20humain

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

To help you determine how much life insurance is appropriate for you and your family, we’ve developed an easy-to-use life insurance calculator. By providing some basic information on your family's resources, debt and expenses, current life insurance coverage and future income needs, the calculator will give you an estimate of the amount of needed life insurance coverage.  1, record 5, English, - insurance%20calculator

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Servez-vous du calculateur d'assurance-vie pour vous aider à déterminer la protection dont vous avez besoin.  3, record 5, French, - calculateur%20d%27assurance

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

... provision for income taxes is used to mean the estimate of income tax expense.  2, record 6, English, - provision%20for%20income%20taxes

Record number: 6, Textual support number: 1 PHR

Provision for current income taxes, provision for deferred income taxes.  3, record 6, English, - provision%20for%20income%20taxes

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

La méthode du report d'impôt rattache la provision pour impôts sur le revenu au revenu comptable de l'exercice [...] Dans la méthode de l'impôt exigible, la provision pour impôts sur le revenu représente le montant estimatif de l'impôt qui sera exigible pour l'exercice.  2, record 6, French, - provision%20pour%20imp%C3%B4ts%20sur%20le%20revenu

Record number: 6, Textual support number: 1 PHR

Provision pour impôt sur le revenu courant, provision pour impôts sur le revenu différé.  3, record 6, French, - provision%20pour%20imp%C3%B4ts%20sur%20le%20revenu

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  French

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 OBS

Change in income equal to a gain in welfare resulting from a change in price. Method used to estimate the consumer's willingness to pay for a specified good or service or willingness to accept compensation for receiving an undesired good or service.  1, record 9, English, - equivalent%20variation

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Change in income equal to a gain in welfare resulting from a change in price; method used to estimate the consumer's willingness to pay for a specified good or service or willingness to accept compensation for receiving an undesired good or service.  1, record 10, English, - equivalent%20variation

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

... the omission of any estimate of a material liability necessarily means that reported income and shareholders’ equity are misstated.  2, record 11, English, - material%20liability

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

[...] le fait d'omettre l'estimation d'un passif significatif a nécessairement pour conséquence la présentation inexacte du bénéfice et de l'avoir des actionnaires.  2, record 11, French, - passif%20important

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Generally speaking, net income in the previous calendar year is used to determine the amount of benefits payable in a fiscal year(which starts on April 1). If a pensioner or spouse expects a reduction in income during the current year because of retirement or a reduction in or a cessation of private pension income, an estimate of the current calendar year's income may be allowed in order to determine the amount of entitlement.  1, record 12, English, - current%20calendar%20year

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

En général, le revenu net reçu au cours de l'année civile précédente sert à déterminer le niveau du SRG (Supplément de revenu garanti) payable au cours d'un exercice financier (débutant le 1er avril). Si un pensionné ou son conjoint prévoit une baisse de revenu à cause de la retraite ou encore de la diminution ou de la disparition d'un revenu de pension privée, une évaluation du revenu de l'année civile en cours peut être autorisée pour déterminer le montant auquel a droit le pensionné.  3, record 12, French, - ann%C3%A9e%20civile%20en%20cours

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Generally speaking, net income in the previous calendar year is used to determine the amount of benefits payable in a fiscal year(which starts on April 1). If a pensioner or spouse expects a reduction in income during the current year because of retirement or a reduction in or a cessation of private pension income, an estimate of the current calendar year's income may be allowed in order to determine the amount of entitlement.  1, record 13, English, - previous%20calendar%20year

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

En général, le revenu net reçu au cours de l'année civile précédente sert à déterminer le niveau du SRG (Supplément de revenu garanti) payable au cours d'un exercice financier (débutant le 1er avril). Si un pensionné ou son conjoint prévoit une baisse de revenu à cause de la retraite ou encore de la diminution ou de la disparition d'un revenu de pension privée, une évaluation du revenu de l'année civile en cours peut être autorisée pour déterminer le montant auquel a droit le pensionné.  1, record 13, French, - ann%C3%A9e%20civile%20pr%C3%A9c%C3%A9dente

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

For example, in the nominal income sensitivity estimate, there is no feed-through of the change in nominal income to other variables, such as interest rates and unemployment.  1, record 14, English, - nominal%20income%20sensitivity%20estimate

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Par exemple, lorsqu'on évalue la sensibilité aux changements du revenu nominal, on ne tient pas compte de l'effet de ces changements sur les autres variables telles que les taux d'intérêt et le chômage.  1, record 14, French, - sensibilit%C3%A9%20aux%20changements%20du%20revenu%20nominal

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

A method of estimating value of land in which 1. return, including depreciation, earned by the building, valued independently of the land, is deducted from net property income before depreciation; 2. the residue, which is said to represent return on the land, is capitalized to produce an estimate of land value.  1, record 15, English, - land%20residual%20technique

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

La technique du revenu résiduaire au terrain sert à mesurer la valeur d'un emplacement pouvant permettre l'établissement d'un immeuble à revenus.  1, record 15, French, - technique%20du%20revenu%20r%C3%A9siduaire%20au%20terrain

Record 15,  Textual support,  Spanish