TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

In certain circumstances, the individual is permitted a deduction, in the year that the stock option benefit is included in income, equal to 1/4 of the stock option benefit.  2, record 1, English, - stock%20option%20benefit

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Dans certains cas, le particulier a droit, pour l'année durant laquelle l'avantage associé à une option d'achat d'actions est inclus dans son revenu, à une déduction correspondant à un quart de l'avantage tiré d'une option d'achat d'actions.  1, record 1, French, - avantage%20associ%C3%A9%20%C3%A0%20une%20option%20d%27achat%20d%27actions

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

[...] social identity makes individual terrorist activities possible without coordination and so decentralized terrorism can occur and, furthermore, can benefit the in-group even when it is not organized or state-sponsored.  2, record 2, English, - decentralized%20terrorism

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Forme de terrorisme caractérisée par l'absence de structure organisationnelle centralisée, où des individus ou des cellules autonomes commettent des actes violents en s'inspirant d'une idéologie commune, souvent diffusée en ligne, sans coordination directe avec un groupe terroriste établi.  2, record 2, French, - terrorisme%20d%C3%A9centralis%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A subject corporation is a corporation, other than a private corporation, that is resident in Canada and is controlled by or for the benefit of either an individual other than a trust, or a related group of individuals other than trusts.  1, record 3, English, - subject%20corporation

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

On entend par société assujettie, une société autre qu'une société privée, qui est résidente du Canada et qui est contrôlée par un particulier ou par un groupe de particuliers liés autres que des fiducies, ou à leur profit.  1, record 3, French, - soci%C3%A9t%C3%A9%20assujettie

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Subject to the provisions of the Group Life Insurance Policy, the employee whose name appears on this individual certificate has insured the lives of those dependents who are shown as insured in the records of the Company for the Dependents Life Insurance Benefit referred to herein.  1, record 4, English, - dependents%20life%20insurance%20benefit

Record number: 4, Textual support number: 2 OBS

The term "dependant," when used as a noun as is the case here, is more frequently written with an "a." "Dependent" with an "e" represents the adjective form.  2, record 4, English, - dependents%20life%20insurance%20benefit

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Sous réserve des stipulations de la police collective d'assurance-vie, l'employé dont le nom apparaît au présent certificat individuel a assuré la vie de ses personnes à charge nommées dans le dossier de la Compagnie pour les prestations d'assurance-vie pour personnes à charge dont il est question dans les présentes.  1, record 4, French, - prestation%20d%27assurance%2Dvie%20pour%20personnes%20%C3%A0%20charge

Record 4,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

[The] Canada Training Benefit [is] a personalized, portable training benefit to help people plan for and get the training they need. [It] includes two key components—a new, non-taxable Canada Training Credit to help with the cost of training fees, and a new Employment Insurance(EI) Training Support Benefit to provide income support when an individual requires time to take off work.  2, record 6, English, - Canada%20Training%20Benefit

Record number: 6, Textual support number: 2 OBS

Canada Training Benefit: program announced in the 2019 federal budget.  3, record 6, English, - Canada%20Training%20Benefit

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

[L']Allocation canadienne pour la formation [est] une allocation personnalisée que l'on peut reporter pour aider les personnes à planifier et à obtenir la formation dont elles ont besoin. [Elle] comprend deux composantes – un nouveau crédit canadien pour la formation non imposable afin d'aider à assumer le coût de la formation et une nouvelle prestation de soutien à la formation d'assurance-emploi afin d'apporter une aide au revenu lorsqu'une personne doit s'absenter du travail.  2, record 6, French, - Allocation%20canadienne%20pour%20la%20formation

Record number: 6, Textual support number: 2 OBS

Allocation canadienne pour la formation : programme annoncé dans le budget fédéral de 2019.  3, record 6, French, - Allocation%20canadienne%20pour%20la%20formation

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

The Newfoundland and Labrador Seniors’ Benefit is a refundable tax credit for low income seniors. A refundable tax credit is an amount paid to an individual, even if they have no tax payable. The Low Income Seniors’ Benefit will be indexed annually utilizing the Consumer Price Index, effective July 1, 2007. The maximum credit for 2007 will be $384 per senior, or $768 per senior couple and the benefit will be gradually phased out as net income increases from $15, 333 to $21, 920 and $25, 000 to $31, 586 for single seniors and senior couples, respectively.  2, record 7, English, - Newfoundland%20and%20Labrador%20Seniors%26rsquo%3B%20Benefit

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Prestation aux aînés de Terre-Neuve-et-Labrador : Cette prestation est un paiement annuel non imposable de 384 $ versé aux personnes qui sont âgées de 65 ans ou plus à un moment de l'année 2007 et qui ont un revenu net familial de moins de 15 333 $. Les couples mariés ou vivant en union libre qui sont tous les deux âgés de 65 ans ou plus à un moment de l'année 2007 recevront 768 $ si leur revenu net familial est moins de 25 000 $.  2, record 7, French, - Prestation%20aux%20a%C3%AEn%C3%A9s%20de%20Terre%2DNeuve%2Det%2DLabrador

Record 7,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

The Canada Training Benefit includes two key components—a new, non-taxable Canada Training Credit to help with the cost of training fees, and a new Employment Insurance(EI) Training Support Benefit to provide income support when an individual requires time to take off work.  2, record 9, English, - Employment%20Insurance%20Training%20Support%20Benefit

Record number: 9, Textual support number: 2 OBS

Employment and Social Development Canada.  3, record 9, English, - Employment%20Insurance%20Training%20Support%20Benefit

Record number: 9, Textual support number: 3 OBS

Employment Insurance Training Support Benefit: program announced in the 2019 federal budget.  4, record 9, English, - Employment%20Insurance%20Training%20Support%20Benefit

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

L'Allocation canadienne pour la formation comprend deux composantes – un nouveau crédit canadien pour la formation non imposable afin d'aider à assumer le coût de la formation et une nouvelle prestation de soutien à la formation d'assurance-emploi afin d'apporter une aide au revenu lorsqu'une personne doit s'absenter du travail.  2, record 9, French, - Prestation%20de%20soutien%20%C3%A0%20la%20formation%20d%27assurance%2Demploi

Record number: 9, Textual support number: 2 OBS

Emploi et Développement social Canada.  3, record 9, French, - Prestation%20de%20soutien%20%C3%A0%20la%20formation%20d%27assurance%2Demploi

Record number: 9, Textual support number: 3 OBS

Prestation de soutien à la formation d'assurance-emploi : programme annoncé dans le budget fédéral de 2019.  4, record 9, French, - Prestation%20de%20soutien%20%C3%A0%20la%20formation%20d%27assurance%2Demploi

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Research [which may involve] testing of a new treatment for a disease, a new drug therapy or a new surgical procedure [on a human being].  2, record 10, English, - therapeutic%20research

Record number: 10, Textual support number: 1 OBS

The aim of therapeutic research is to benefit the individual research participant or patient by treating or curing their condition... the aim of non-therapeutic research is to benefit people other than the research participant.  3, record 10, English, - therapeutic%20research

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

La recherche thérapeutique est réalisée sur l'homme par des chercheurs médecins et pharmaciens qui travaillent le plus souvent à l'hôpital. Elle fait suite à la recherche fondamentale et à l'expérimentation animale : la recherche fondamentale permet de comprendre les mécanismes de la maladie et de trouver des moyens (médicaments ou autres) pour bloquer ces mécanismes. C'est la recherche thérapeutique qui permet, ensuite, de savoir si ces moyens sont efficaces contre la maladie. L'expérimentation animale permet de «sélectionner», sur un temps assez court, des nouveaux médicaments efficaces et de «se débarrasser» des médicaments qui s'avèrent être trop toxiques. Seule la recherche thérapeutique permettra ensuite d'étudier chez l'homme les médicaments les plus efficaces et, a priori, les moins toxiques.  2, record 10, French, - recherche%20th%C3%A9rapeutique

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 DEF

Conjunto de los estudios preclínicos y clínicos puestos en marcha para caracterizar la dosis, el régimen de administración, la actividad y la tolerancia del agente utilizado solo o en asociación [...] y la caracterización de nuevos métodos quirúrgicos.  2, record 10, Spanish, - investigaci%C3%B3n%20terap%C3%A9utica

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

What do the 4 principles of OCAP© [ownership, control, access, and possession] outline? Ownership refers to the relationships of a First Nation community to its cultural knowledge, data, and information. Ownership asserts that a community, as a group, owns information collectively in the same way that an individual owns their personal information. This is distinct from concepts of stewardship. … Through the principles of OCAP©, First Nation communities benefit from unified information governance principles to better protect individual and community privacy.  1, record 11, English, - individual%20privacy

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

What is split dollar life insurance? Exempt life insurance is comprised of an insurance protection component and a tax-deferred investment component. The split dollar concept recognizes that these components can be matched to the parties that require a particular benefit with each party entitled to an interest in the contract. The advantages of sharing the costs and benefits of one life insurance contract over each party owning individual policies are that the parties only purchase the aspect of the policy they want or need, which can result in cost savings and increased rates of return.  1, record 12, English, - split%20dollar%20life%20insurance

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

En quoi consiste l'assurance vie à prime partagée? Un contrat d'assurance vie exonéré se compose d'un élément protection d'assurance et d'un élément placement avec report d'impôt. Dans le cadre du concept de prime partagée, ces éléments peuvent être rattachés à chacune des parties selon les avantages qu'elles recherchent, chaque partie possédant un intérêt dans le contrat. Pour les parties, il est plus avantageux de répartir entre elles les coûts et les garanties d'un contrat d'assurance vie unique au lieu de souscrire chacune un contrat, car chacune achète alors uniquement l'élément du contrat qu'elle souhaite ou dont elle a besoin, ce qui se traduit par une économie de coût et un rendement accru.  1, record 12, French, - assurance%20vie%20%C3%A0%20prime%20partag%C3%A9e

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

A trust created to benefit a specific charity, specific charities or the general public rather than a private individual or entity.  3, record 13, English, - charitable%20trust

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

fiducie caritative; fiducie finalitaire caritative : termes normalisés par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, record 13, French, - fiducie%20caritative

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

A school staff member who works with individual children and their families when a child has difficulty, such as maladjustment, failure to learn, or nonattendance; this service supplements the contribution of the teacher and other school personnel and is carried out in cooperation with them; as a liaison service, it helps to integrate school and community services for the benefit of the child.  1, record 14, English, - visiting%20teacher

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

The Institute of Particle Physics is a non-profit corporation owned by the institutional members and operated by the institutional and individual members for the benefit of particle physics research in Canada.  1, record 15, English, - Institute%20of%20Particle%20Physics

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

[Organisation] sans but lucratif détenue par les membres institutionnels de l'Institut et dirigée à la fois par les membres institutionnels et individuels.  1, record 15, French, - Institut%20de%20physique%20des%20particules

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

The Indian Residential Schools Settlement Agreement is an out-of-court settlement which represents the consensus reached in the discussions between the Government of Canada, legal counsel for former students, the Churches, the Assembly of First Nations and other Aboriginal organizations. The implementation of this historic agreement brings a fair and lasting resolution to the legacy of Indian Residential Schools. Former students can now benefit from the individual and collective measures provided by the Settlement Agreement.  2, record 16, English, - Indian%20Residential%20Schools%20Settlement%20Agreement

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

La Convention de règlement relative aux pensionnats indiens est un règlement extrajudiciaire qui représente le consensus atteint au cours des discussions entre le gouvernement du Canada, les avocats des anciens élèves, les avocats des Églises, l'Assemblée des Premières nations et d'autres organisations autochtones. La mise en œuvre de cette entente historique permet de régler de manière juste et durable les séquelles des pensionnats indiens. Les anciens élèves peuvent maintenant bénéficier des mesures individuelles et collectives prévues par la Convention de règlement.  1, record 16, French, - Convention%20de%20r%C3%A8glement%20relative%20aux%20pensionnats%20indiens

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

We have concluded that the de facto reserve Turtle Mountain IR 60 was validly surrendered in accordance with the provisions of the Indian Act and that Canada, as fiduciary in taking this surrender, conducted itself as a reasonable and prudent trustee.  1, record 17, English, - prudent%20trustee

Record number: 17, Textual support number: 1 OBS

Canupawakpa Dakota First Nation Inquiry Turtle Mountain Surrender Claim (July 2003).  1, record 17, English, - prudent%20trustee

Record number: 17, Textual support number: 2 OBS

Trustee : An individual or corporation named by an individual, who sets aside property to be used for the benefit of another person, to manage the property as provided by the terms of the document that created the arrangement.  2, record 17, English, - prudent%20trustee

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

Nous sommes arrivés à la conclusion que la réserve de facto, la RI 60 des collines Turtle, a été l'objet d'une cession valide conformément aux dispositions de la Loi sur les Indiens et que le Canada, en tant que fiduciaire lors de la prise de cette cession, a agi de manière raisonnable et prudente.  1, record 17, French, - fiduciaire%20prudente

Record number: 17, Textual support number: 1 OBS

Enquête sur la revendication de la Première Nation Dakota de Canupawakpa relative à la cession des Collines Turtle (Juillet 2003).  1, record 17, French, - fiduciaire%20prudente

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

A credit that is deducted from the income tax that an individual or corporation would otherwise pay.  3, record 18, English, - tax%20credit

Record number: 18, Textual support number: 1 OBS

It differs from a tax deduction, which is subtracted from a person's or a corporation's total income, thus lowering the taxable income against which income tax is levied. The value of the tax deduction for an individual depends on the level of income. The higher the income, the higher the top marginal rate of tax, and the greater the value of the tax deduction. In the case of a tax credit, however, the value is the same to all recipients, since it is deducted from the actual tax they would otherwise pay. The tax credit is considered a preferable way of extending benefits to individuals since it gives all recipients the same amount of money, while a tax deduction gives a greater benefit to people with high incomes. Moreover, a tax credit can be paid to people whose income is too low to require them to pay taxes, under a system of negative income tax, whereas a tax deduction can only benefit people who have taxable income.  3, record 18, English, - tax%20credit

Record number: 18, Textual support number: 2 OBS

tax credit: term used in the context of the Strategic and Operating Review of the federal government of Canada.  4, record 18, English, - tax%20credit

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Montant que la législation fiscale permet au contribuable de déduire de ses impôts à payer.  2, record 18, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 18, Textual support number: 1 OBS

Au Canada, outre le crédit de base, la loi accorde notamment les crédits suivants : achat d'actions, déficience mentale ou physique, dons de charité, enfants, études, fonds de travailleurs, frais de scolarité, frais médicaux, investissement, pension, personne à charge, personne âgée, personnel, personne mariée, recherche scientifique.  2, record 18, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 18, Textual support number: 2 OBS

Dans le cas du crédit pour impôt provincial, on emploie plutôt le mot «abattement».  2, record 18, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record number: 18, Textual support number: 3 OBS

crédit d'impôt : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 18, French, - cr%C3%A9dit%20d%27imp%C3%B4t

Record 18,  Textual support,  Spanish

Record number: 18, Textual support number: 1 DEF

Monto en dinero a favor del contribuyente en la determinación de la obligación tributaria, que éste puede deducir del débito fiscal para determinar el monto de dinero a pagar al Fisco.  2, record 18, Spanish, - descuento%20impositivo

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Defined benefit Registered Pension Plans(RPPs) are sometimes established for one main income earner, generally an employee of a corporation that he or she controls. Sometimes a spouse or other family member(who is employed by the corporation) is also added as a member of such a plan. Budget 2011 proposes two new tax measures that will apply to these plans(referred to as “individual pension plans” or “IPPs”).  2, record 19, English, - individual%20pension%20plan

Record number: 19, Textual support number: 1 OBS

individual pension plan: term used in the context of the Strategic and Operating Review of the federal government of Canada.  3, record 19, English, - individual%20pension%20plan

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Dispositions qu'un particulier prend personnellement pour assurer sa retraite; contrat individuel souscrit par une entreprise ou un organisme pour le compte d'un dirigeant ou d'un salarié clé pour donner à celui-ci la possibilité de se constituer une retraite.  1, record 19, French, - plan%20de%20retraite%20individuel

Record number: 19, Textual support number: 1 CONT

Un régime de pension agréé (RPA) à prestations déterminées est parfois établi pour le principal soutien d’une famille, qui est généralement un employé d’une société qu’il contrôle. Il peut aussi arriver qu’un conjoint ou un autre membre de la famille (qui est employé par la société) soit également ajouté à titre de participant de ce régime. Deux nouvelles mesures fiscales sont proposées dans le budget de 2011 à l’égard de ces régimes (appelés « régime de retraite individuel » ou «RRI»).  2, record 19, French, - plan%20de%20retraite%20individuel

Record number: 19, Textual support number: 1 OBS

régime de retraite individuel : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  3, record 19, French, - plan%20de%20retraite%20individuel

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A pension benefit determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member and determined on an individual account basis.  2, record 20, English, - money%20purchase%20benefit

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Prestation de retraite fixée en fonction de cotisations et de leurs intérêts, approvisionnée par ces cotisations et intérêts, et payée par un participant ou pour le crédit d'un participant à un régime de retraite sur la base d'un compte individuel.  2, record 20, French, - prestation%20de%20r%C3%A9gime%20%C3%A0%20cotisations%20d%C3%A9termin%C3%A9es

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

The child tax benefit will be reduced according to family income, not individual income.  3, record 21, English, - personal%20income

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Revenu qu'un particulier tire de sources diverses, notamment les salaires, les honoraires, les prestations sociales, les loyers, les dividendes et les intérêts.  4, record 21, French, - revenu%20personnel

Record number: 21, Textual support number: 1 CONT

La nouvelle prestation pour enfants diminuera en fonction du revenu familial et non du revenu personnel.  5, record 21, French, - revenu%20personnel

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

A pension benefit determined with reference to and provided by contributions, and the interest on the contributions, paid by or for the credit of a member and determined on an individual account basis.  2, record 22, English, - defined%20contribution%20benefit

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Prestation de retraite fixée en fonction de cotisations et de leurs intérêts, approvisionnée par ces cotisations et intérêts, et payée par un participant ou pour le crédit d'un participant à un régime de retraite sur la base d'un compte individuel.  2, record 22, French, - prestation%20%C3%A0%20cotisation%20d%C3%A9termin%C3%A9e

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

"Non-therapeutic research" refers to research that offers no benefit or only indirect benefit to the individual subject...  2, record 23, English, - non%2Dtherapeutic%20research

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Recherche n'ayant pas de bénéfice direct pour le sujet.  2, record 23, French, - recherche%20non%20th%C3%A9rapeutique

Record 23,  Textual support,  Spanish

Record number: 23, Textual support number: 1 DEF

Investigación científica sobre seres humanos que no reporta beneficios terapéuticos a la persona sobre la que se investiga. Es necesaria en diversas situaciones, como en los ensayos de medicamentos en fase I.  3, record 23, Spanish, - investigaci%C3%B3n%20no%20terap%C3%A9utica

Record number: 23, Textual support number: 1 CONT

La investigación no terapéutica (aquella en que no se espera beneficio directo para el niño) sólo sería admisible si el riesgo es mínimo. La observación y administración de cuestionarios, la recolección de orina (excepto por punción suprapúbica), la toma de una muestra de sangre (al mismo tiempo que otra necesaria) o si se realiza con anestésico local se consideran procedimientos de riesgos mínimo.  4, record 23, Spanish, - investigaci%C3%B3n%20no%20terap%C3%A9utica

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

The purpose of this directive is to provide you with instructions regarding the replacement of the Social Insurance Number(SIN) by either the Personal Record Identifier(PRI) or the Individual Agency Number(IAN) in the administration of the Public Service benefit plans. In June 1988, the federal government announced that the use of the Social Insurance Number would be restricted to instances specified in legislation. Consequently, a new federal government employee number, the Personal Record Identifier(PRI), was introduced. As the PRI is an internal government identifier, it cannot be released to those outside of the federal government. For this reason, the SIN has to be replaced by the Individual Agency Number(IAN) as the identifier for federal government insurers and administrators.  1, record 24, English, - Social%20Insurance%20Number%20Replacement%20Project

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

La présente vient vous renseigner sur le remplacement du numéro assurance sociale (NAS), soit par le code d'identification de dossier personnel (CIDP) ou le numéro individuel de l'organisme (NIO), dans le cadre de l'administration des régimes d'avantages sociaux. En juin 1988, le gouvernement a annoncé que l'usage du numéro assurance sociale (NAS) se limiterait aux cas énoncés dans la législation. Il a donc fallu introduire un nouveau numéro d'employé du gouvernement fédéral, soit le code d'identification de dossier personnel (CIDP). Cependant étant donné que celui-ci est un code d'identification du gouvernement, on ne peut s'en servir à l'extérieur de l'administration fédérale. C'est pourquoi le NIO remplacera le NAS en tant que code d'identification des employés auprès des assureurs et des administrateurs du gouvernement.  1, record 24, French, - Projet%20de%20remplacement%20du%20num%C3%A9ro%20d%27assurance%20sociale

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

The Children's Special Allowances Program of Canada Revenue Agency makes payments to approximately 500 federal and provincial agencies and institutions(e. g., children's aid societies and individual foster parents) that care for 35, 000 children. These payments replace those that the Department would otherwise make to parents under the Child Tax Benefit Program.  2, record 25, English, - Children%26rsquo%3Bs%20Special%20Allowances%20Program

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Dans le cadre de ce programme de l'Agence du revenu du Canada des sommes sont versées à environ 500 organismes et institutions relevant du gouvernement fédéral ou d'un gouvernement provincial (p.ex., les sociétés d'aide à l'enfance et les parents nourriciers) qui dispensent des soins à 35 000 enfants. Les sommes ainsi versées remplacent celles que recevraient par ailleurs les parents en vertu du programme de la prestation fiscale pour enfants.  2, record 25, French, - Programme%20des%20allocations%20sp%C3%A9ciales%20pour%20enfants

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

In the case of a defined contribution plan, where the contributions under the plan are allocated to an individual plan member, the pension benefit credit of a plan member of the survivor of a plan member shall be the value of the accumulated contributions made under the plan by or in respect of the plan member since the plan member became a plan member.  2, record 26, English, - accumulated%20contribution

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Dans le cas d'un régime à cotisation déterminées aux termes duquel les cotisations sont attibuées individuellement aux participants, les droits à pension d'un participant ou de son survivant correspondent à la valeur des cotisations accumulées qui ont été versées au régime par le participant ou pour son compte depuis le début de sa participation.  2, record 26, French, - cotisation%20accumul%C3%A9e

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

"eligible amount" in respect of an individual means an amount received at a particular time by the individual as a benefit out of or under a registered retirement savings plan where(a) the amount is received after February 25, 1992 and before March 2, 1993 pursuant to the written request of the individual in prescribed form wherein the individual sets out the location of a qualifying home(other than a qualifying home acquired by the individual or the individual' s spouse before the particular time) that the individual intends to commence using as a principal place of residence not later than 1 year after its acquisition by the individual,(b) the individual was resident in Canada at the particular time and entered into an agreement in writing before the particular time for the acquisition of the qualifying home or with respect to its construction,(c) the individual acquires the qualifying home before October 1, 1993,(d) the individual was resident in Canada throughout the period commencing immediately after the particular time and ending at the time at which the individual acquired the qualifying home, and...  2, record 27, English, - eligible%20amount

Record number: 27, Textual support number: 1 OBS

Home Buyers’ Plan.  3, record 27, English, - eligible%20amount

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Montant qu'un particulier reçoit à un moment donné à titre de prestation dans le cadre d'un régime enregistré d'épargne-retraite, si les conditions suivantes sont réunies : a) le particulier reçoit le montant après le 25 février 1992 et avant le 2 mars 1993 à sa demande écrite présentée sur formulaire prescrit dans lequel il indique l'emplacement de l'habitation admissible [...] qu'il a l'intention de commencer à utiliser comme lieu principal de résidence moins d'un an après son acquisition; b) le particulier réside au Canada au moment donné et a conclu une convention écrite avant ce moment visant l'acquisition de l'habitation admissible ou sa construction; c) le particulier acquiert l'habitation admissible avant le 1er octobre 1993; d) le particulier a résidé au Canada tout au long de la période qui commence immédiatement après le moment donné et prend fin au moment où il acquiert l'habitation admissible; [...]  2, record 27, French, - montant%20admissible

Record number: 27, Textual support number: 1 OBS

Régime d'accession à la propriété.  3, record 27, French, - montant%20admissible

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

The New Brunswick Multicultural Council Inc(NBMC) based in Fredricton, is the umbrella organization for all multicultural associations in the province. For twenty years NBMC has been the provincial voice on diversity, globalization and openness to the world. One of its key objectives is to demonstrate leadership in helping make New Brunswick the province of choice for its residents and people from other provinces and countries. Its programs are focused on enhancing the economic, social and culture value of diversity. These programmes benefit individual communities and the province at large.  1, record 28, English, - New%20Brunswick%20Multicultural%20Council

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

A situation in which an individual or corporation could benefit or appear to benefit, directly or indirectly, from the issue of classified or sensitive information obtained by virtue of a government contrat.  1, record 29, English, - conflict%20of%20interest

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Situation dans laquelle une personne ou une corporation peut tirer avantage ou semble tirer avantage, directement ou indirectement, de l'usage de l'information classifiée ou délicate obtenue à la suite d'un contrat de l'État.  1, record 29, French, - conflit%20d%27int%C3%A9r%C3%AAts

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Until recently, options were always written on individual stocks. Writing options on a stock market index is currently a more prudent investment strategy. There are 7 reasons why employee benefit plans are replacing options on individual stocks with index options...  3, record 30, English, - index%20option

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Contrat d'option qui a pour sous-jacent un indice représentatif d'un ensemble de titres cotés sur une place boursière.  3, record 30, French, - option%20sur%20indice%20boursier

Record 30,  Textual support,  Spanish

Record number: 30, Textual support number: 1 DEF

Opción cuyo subyacente es un índice, que puede ser de renta fija; o bursátil, de toda una bolsa, o de sólo una industria. Es utilizado para realizar cobertura de riesgos, o para realizar inversiones en todo un mercado a través de su índice.  1, record 30, Spanish, - opci%C3%B3n%20sobre%20%C3%ADndices

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

The rebroadcasting of individual broadcasts for the benefit of special viewer groups by projecting an image onto a large screen in a cinema or other public place.  3, record 31, English, - video%20broadcasting

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Acheminement (dans les deux sens), en direct, entre un point d'émission et un ou plusieurs lieux de réception, de programmes audiovisuels projetés sur un grand écran à un public déterminé.  3, record 31, French, - vid%C3%A9otransmission

Record number: 31, Textual support number: 1 OBS

Un circuit son permet le dialogue entre les salles de réception et le lieu de prises de vues.  3, record 31, French, - vid%C3%A9otransmission

Record number: 31, Textual support number: 2 OBS

Ne constitue pas une innovation technique mais l'utilisation nouvelle de moyens vidéo et de télécommunications.  3, record 31, French, - vid%C3%A9otransmission

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

Theory which compares naked self-interest with cooperation.  2, record 32, English, - prisoner%26rsquo%3Bs%20dilemma

Record number: 32, Textual support number: 1 OBS

You and a friend have been caught by the police with a stolen car. They rightly suspect both of you of another, more serious offence, but have no proof. You are being held in separate cells and cannot communicate. The police offer you a deal: if you tell them about your friend’s other crime you will not be charged with stealing the car. You surmise that they have offered your friend the same deal. What do you do? If you both stay silent, both of you will be charged with the lesser crime - a good result. If both of you talk, both will go to jail for a more serious offence, on evidence of each other’s testimony - a bad result. But the dilemma is: if you alone stay silent, you will be punished for both offences while your accomplice walks free.  3, record 32, English, - prisoner%26rsquo%3Bs%20dilemma

Record number: 32, Textual support number: 1 CONT

The "prisoner's dilemma" has been a favourite story of economists for many years, for it illustrates a much more widespread problem : how individual ambition can lead to collective misery. Traffic jams are prisoner's dilemmas : the more people take individual steps to alleviate congestion(by using public transport) the more they benefit others who do not share their public-spiritedness. Price wars in the airline industry are another example.  3, record 32, English, - prisoner%26rsquo%3Bs%20dilemma

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

The Canadian Cattle Identification Program is a program developed by the cattle industry for the benefit of the cattle industry. The program involves the individual identification of all beef cattle that move beyond their ’herd of origin’ with an approved ear tag bearing a number that is unique to that animal.  1, record 33, English, - Canadian%20Cattle%20Identification%20Program

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 OBS

Le Programme canadien d'identification du bétail est un système de retraçage simple qui repose sur la fixation d'une étiquette à l'oreille des bovins avant que ceux-ci ne quittent leur troupeau d'origine.  1, record 33, French, - Programme%20canadien%20d%27identification%20du%20b%C3%A9tail

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

In general, the Bank insists that during the acquisition of consultancy services qualified counterpart staff employed by the Borrower or its executing agency be involved in the assignment. Ideally, in some types of assignments such as feasibility studies, it would be desirable to assign to each key expert of the consultant's team, a counterpart from the executing agency, and released from his functions. 3. 11. 5 In view of the staffing constraints of the executing agencies, the number of counterparts shall be determined on an individual basis depending on the importance of the assignment, and the requirements of the executing agency or the Borrower. 3. 11. 6 The role of the counterpart staff may vary from assignment to assignment, but shall include the following responsibilities and elements : a) through a day-to-day contact with the consultant's experts, benefit from a transfer of skills and thus receive on-the-job training; and b) liaise between the organs of the Borrower and the consultant and assist the latter with data collection, providing it with all available information, documentation and studies on the assignment.  2, record 34, English, - counterpart%20staff

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

[...] établir des contacts avec le personnel de contrepartie dans d'autres institutions internationales et instituts universitaires s'occupant de sécurité alimentaire, aux fins de l'échange d'informations; [...]  3, record 34, French, - homologues

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

Publication number RC4134 of Revenue Canada.  1, record 35, English, - Telefile%20%3A%20Filing%20individual%20tax%20and%20benefit%20returns%20by%20telephone

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

Publication numéro RC4134 de Revenu Canada.  1, record 35, French, - Imp%C3%B4tel%20%3A%20Produire%20les%20d%C3%A9clarations%20de%20revenus%20et%20de%20prestations%20pour%20particuliers%20par%20t%C3%A9l%C3%A9phone

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

The phrase is used in the context of workers’ compensation benefits, for example, as a benefit given for modifications made in a home to allow an individual the opportunity to live independently.  1, record 36, English, - independence%20allowance

Record number: 36, Textual support number: 2 OBS

This term is used in Saskatchewan and Alberta.  1, record 36, English, - independence%20allowance

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Cette allocation est destinée aux personnes handicapées pour les aider à mettre en place les solutions favorisant leur autonomie au quotidien.  1, record 36, French, - allocation%20d%27autonomie

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

Individual Identification, Identification and Benefit Eligibility Section.  1, record 37, English, - Defaulters%20Tracing%20System

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

L'identification des particuliers, Section de l'identification et de l'admissibilité aux prestations.  1, record 37, French, - Syst%C3%A8me%20de%20rep%C3%A9rage%20des%20d%C3%A9biteurs%20d%C3%A9faillants

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

All individual taxfilers can have their income tax refund, GST credit, and Child Tax Benefit deposited directly to their bank account at any financial institution in Canada. Business clients can also have their income tax refund and GST refunds and rebates deposited directly. This is a program of Revenue Canada.  1, record 38, English, - Direct%20Deposit%20Program

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Ce programme de Revenu Canada permet à tous les particuliers de faire déposer leur remboursement d'impôt, leur crédit pour la TPS et leur prestation fiscale pour enfants directement dans leur compte bancaire, à l'établissement financier de leur choix au Canada. De même, les entreprises peuvent faire déposer directement leur remboursement d'impôt ainsi que les différents remboursements de TPS auxquels elles ont droit.  1, record 38, French, - Programme%20de%20d%C3%A9p%C3%B4t%20direct

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

Biological effects of ionizing radiation.... at the upper end of the scale, there is no radiation exposure so high it will guarantee that every exposed individual will suffer the effect. Nor at the lower end is any exposure so low that it will carry no risk to anyone of inducing the effect. These radiation effects are therefore said to have "no threshold. "Logically, it follows that any exposure to radiation, no matter how small, carries some risk and that any reduction in exposure, even from an already very low level, confers some benefit. However, it is not always appreciated that the absence of a "safe" threshold is a theoretical assumption and a safety precaution rather than something that can be proven. It is also not well understood that the toxic effects of radiation, for which there is no defined safe level, may not differ fundamentally from those of some chemical toxins for which a "safe" level in the body or in the environment has been declared.  1, record 39, English, - no%20threshold

Record number: 39, Textual support number: 2 CONT

Complicating the problem of public perceptions of the level of risk associated with radioactive wastes is the confusion induced by two fundamental principles of radio-biological and radiation protection theory. The first is the "no-threshold" hypothesis, and the second is the "as low as reasonably achievable,"or ALARA, principle. The first principle holds that there is no threshold below which exposure to radiation is entirely safe. The "no threshold" hypothesis - that any exposure to ionizing radiation, no matter how small, will increase the probability of a harmful consequence to an exposed individual - is an important scientific concept. ... it is generally agreed that it is wise to err on the side of safety and work from the assumption that there is no safe level.  1, record 39, English, - no%20threshold

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

Voir aussi le terme anglais «threshold limit value».  2, record 39, French, - aucun%20seuil

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

With today's economic conditions, many households are under financial stress, even though most families now contain two earners. Indeed, average family incomes have not grown in real terms(after inflation) since the mid-1970s. The reasons for this are many and include : increased part-time employment, higher unemployment, an increased proportion of one-parent families and slow growth in individual earnings. On account of these economic and social circumstances, the Government proposes to reintroduce a two-level benefit rate within the UI(unemployment insurance) program.  1, record 40, English, - average%20family%20income

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

Dans la conjoncture économique actuelle, nombreux sont les ménages qui connaissent des difficultés financières, même si, dans la plupart des cas maintenant, les deux conjoints travaillent. En fait, le revenu moyen des familles n'a pas augmenté en terme réel [en tenant compte de l'inflation] depuis le milieu des années 1970. Il y a à cela de nombreuses raisons, dont l'augmentation du travail à temps partiel, le taux de chômage, le nombre de familles monoparentales et la faible croissance des revenus personnels. Étant donné ces circonstances économiques et sociales, le gouvernement propose de rétablir deux taux de prestations (d'assurance-chômage].  2, record 40, French, - revenu%20familial%20moyen

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

With today's economic conditions, many households are under financial stress, even though most families now contain two earners. Indeed, average family incomes have not grown in real terms(after inflation) since the mid-1970s. The reasons for this are many and include : increased part-time employment, higher unemployment, an increased proportion of one-parent families and slow growth in individual earnings. On account of these economic and social circumstances, the Government proposes to reintroduce a two-level benefit rate within the UI program.  1, record 41, English, - increased%20part%2Dtime%20employment

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 CONT

Dans la conjoncture économique actuelle, nombreux sont les ménages qui connaissent des difficultés financières, même si, dans la plupart des cas maintenant, les deux conjoints travaillent. En fait, le revenu moyen des familles n'a pas augmenté en terme réel (en tenant compte de l'inflation) depuis le milieu des années 1970. Il y a à cela de nombreuses raisons, dont l'augmentation du travail à temps partiel, le taux de chômage, le nombre de familles monoparentales et la faible croissance des revenus personnels. Étant donné ces circonstances économiques et sociales, le gouvernement propose de rétablir deux taux de prestations.  1, record 41, French, - augmentation%20du%20travail%20%C3%A0%20temps%20partiel

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

Improvements to the child benefit system have been urged by two parliamentary committees, social policy groups outside government, and many individual Canadians.  2, record 42, English, - child%20benefit%20system

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

Deux comités parlementaires, des groupes non gouvernementaux s'intéressant à la politique sociale et un grand nombre de citoyens canadiens ont pressé le gouvernement d'apporter des améliorations au régime de prestations pour enfants.  2, record 42, French, - r%C3%A9gime%20de%20prestations%20pour%20les%20enfants

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

These transfers grew on average by nearly 14 per cent in the early eighties.... that growth was driven by the growth in benefits to the elderly and the unemployed, each of which increased due to indexing of individual benefit payments and growth in recipient population.  1, record 43, English, - individual%20benefit%20payment

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

Ces transferts ont progressé en moyenne de près de 14 p. 100 au début des années 80. (...) cette croissance était surtout liée à l'augmentation des prestations au titre de la sécurité de la vieillesse et de l'assurance-chômage par suite de l'indexation des prestations individuelles et de l'accroissement du nombre de prestataires.  1, record 43, French, - prestation%20individuelle

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

A lease granted by the Minister to non-Indian at the request of an individual in "lawful possession" of reserve land and for his benefit.  1, record 44, English, - locatee%20lease

Record number: 44, Textual support number: 1 OBS

locatee lease: Term officially approved by the Department of Indian Affairs and Northern Development.  2, record 44, English, - locatee%20lease

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 OBS

bail d'un titulaire d'un billet de location : Terme uniformisé au ministère des Affaires indiennes et du Nord canadien.  2, record 44, French, - bail%20d%27un%20titulaire%20d%27un%20billet%20de%20location

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 DEF

one who gives of his means or uses his influence to help or benefit an individual, an institution, or a cause.  2, record 45, English, - patron

Record number: 45, Textual support number: 1 CONT

The patron contributes $1000 or more, the sponsor, $300 or more, the contributor, $300 or less.  3, record 45, English, - patron

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 DEF

Celui, celle qui sert de protection, d'appui; celui, celle qui s'intéresse à notre fortune et qui cherche à la pousser.  2, record 45, French, - patron

Record number: 45, Textual support number: 1 CONT

Le patron contribue $1000 ou plus, le bienfaiteur, $300 ou plus, le donateur, $300 ou moins.  3, record 45, French, - patron

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

The term "Insured Individual"(...) means any employee, or dependent of an employee insured for Dependents Benefits, with respect to whom this benefit is in force.  1, record 46, English, - insured%20individual

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

L'expression "Personne assurée", (...) signifie tout employé ou toute personne à charge d'un employé assuré au titre des prestations pour personnes à charge en faveur desquelles cet avenant est en vigueur.  1, record 46, French, - personne%20assur%C3%A9e

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

one who gives of his means or uses his influence to help or benefit an individual, an institution, or a cause(...)  1, record 47, English, - patron

Record number: 47, Textual support number: 1 CONT

Princess Margaret is a Patron of the Royal Winnipeg Ballet.  2, record 47, English, - patron

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 DEF

Personne qui protège, patronne, encourage (...) Un ministre protecteur des arts.  1, record 47, French, - protecteur

Record number: 47, Textual support number: 1 OBS

Cette édition du Grand Larousse n'est pas paginée.  2, record 47, French, - protecteur

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

As an individual competitor, each farmer has no motive to do anything to improve the [price] situation. But if all together can get government to put monopolistic limits on their total Q [quantity], they can benefit.  1, record 48, English, - monopolistic%20limit

Record 48,  Textual support,  French

Record 48,  Textual support,  Spanish