TERMIUM Plus®

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INDIRECT ASSISTANCE [4 records]

Record 1 2008-03-26

English

Subject field(s)
  • Financial Accounting
CONT

Crown funding in any form, including direct or indirect benefits such as the investment tax credits and contribution for capital assistance, should be accounted for using the cost reduction approach. The amount of all such funds received by, or credited to, the contractor's account should be deducted from the related purchase price of the assets, with any depreciation or amortization calculated on the net amount.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode de comptabilisation du crédit d'impôt à l'investissement qui consiste à constater l'économie d'impôts qui découle de ce crédit en même temps que la dépense correspondante est portée dans les résultats.

CONT

Selon la méthode de la réduction du coût, le crédit d'impôt à l'investissement est soit porté en diminution de la dépense à laquelle il se rapporte, soit présenté à titre de crédit reporté et viré graduellement aux résultats au fur et à mesure que la dépense correspondante est portée dans les résultats.

Spanish

Save record 1

Record 2 2001-09-24

English

Subject field(s)
  • International Bodies and Committees
  • Commercial Fishing
OBS

Provide an international fish marketing service for the Latin American and Caribbean region through establishing contacts between private and governmental exporters and importers; provide technical assistance and indirect assistance through publications

OBS

Food and Agricultural Organization of the United Nations.

French

Domaine(s)
  • Organismes et comités internationaux
  • Pêche commerciale
OBS

Organisation des Nations Unies pour l'alimentation et l'agriculture.

Spanish

Campo(s) temático(s)
  • Organismos y comités internacionales
  • Pesca comercial
OBS

Organización de las Naciones Unidas para la Agricultura y la Alimentación.

Save record 2

Record 3 2001-02-22

English

Subject field(s)
  • Industrial Establishments
  • Corporate Economics
DEF

A factory built by a local community for rental(or sale) to a manufacturer. Construction is subsidized and there are indirect forms of financial assistance for the renter(discounted lease terms).

OBS

These are also used as temporary facilities.

French

Domaine(s)
  • Établissements industriels
  • Économie de l'entreprise

Spanish

Save record 3

Record 4 1997-11-27

English

Subject field(s)
  • Labour and Employment
  • Social Security and Employment Insurance

French

Domaine(s)
  • Travail et emploi
  • Sécurité sociale et assurance-emploi

Spanish

Save record 4

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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