TERMIUM Plus®

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LEGITIMATE COSTS [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-09-16

English

Subject field(s)
  • Military Finances
DEF

... an account aimed at providing funding for both international and domestic support costs directly attributable to operations that are incremental to L1 [level 1] allocations approved by the VCDS [Vice Chief of the Defence Staff].

OBS

SDOA reimbursable costs must be legitimate incremental expenditures that reflect a significant pressure for the requesting organization and these costs must be directly attributable to Canadian Government or CDS [Chief of the Defence Staff] approved contingency operation for which the Department has established a budget and allocated funds.

French

Domaine(s)
  • Finances militaires
DEF

[...] compte dont le but consiste à fournir du financement pour les coûts de soutien aussi bien internes qu'internationaux directement attribuables aux opérations supplémentaires aux allocations de N1 [niveau 1] approuvées par le Vice-chef d'état-major de la Défense (VCEMD).

OBS

Les coûts remboursables par le CSOD doivent constituer des dépenses supplémentaires légitimes qui reflètent une pression considérable pour l'organisme demandeur, et ces coûts doivent être directement attribuables au gouvernement canadien ou à une opération de contingence approuvée par le Chef d'état-major de la Défense (CEMD) pour laquelle le Ministère a établi un budget et alloué des fonds.

Spanish

Save record 1

Record 2 2001-08-30

English

Subject field(s)
  • National Accounting
  • Public Sector Budgeting
CONT

The measures affect limited recourse financing, extend the base upon which the alternative minimum tax is calculated, modify the tax shelter identification rules and increase reviews and audits of tax shelters. This will ensure that the tax base is protected and only legitimate expenses are deductible.

OBS

terms usually used in the plural.

Key term(s)
  • legitime expense
  • legitimate costs

French

Domaine(s)
  • Comptabilité nationale
  • Budget des collectivités publiques
CONT

Les mesures prises limitent le financement à recours limité, élargissent l'assiette servant au calcul de l'impôt minimum de remplacement, modifient les règles d'identification des abris fiscaux et multiplient le nombre d'examens et de vérifications des abris fiscaux. Elles permettront de protéger l'assiette fiscale et de faire en sorte que seules les dépenses légitimes soient déductibles.

OBS

terme habituellement utilisé au pluriel.

Key term(s)
  • dépense légitime

Spanish

Save record 2

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