TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

[The Government of Canada will introduce] a new and redesigned apprenticeship grant that will provide apprentices with a weekly income top-up of $400 per week while they are attending mandatory in-class technical training for a total payment of up to $16, 000 per apprentice, paid in addition to Employment Insurance.  2, record 1, English, - Apprenticeship%20Training%20Grant

Record number: 1, Textual support number: 2 OBS

Apprenticeship Training Grant: grant announced in the Spring Economic Update 2026.  3, record 1, English, - Apprenticeship%20Training%20Grant

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

[La] subvention à la formation d'apprentissage [fournira] aux apprentis un supplément de revenu de 400 $ par semaine pendant qu'ils suivent leur formation en classe obligatoire. Au total, la subvention pourrait représenter 16 000 $ par apprenti, qui s'ajouterait aux prestations d'assurance-emploi.  2, record 1, French, - subvention%20%C3%A0%20la%20formation%20d%27apprentissage

Record number: 1, Textual support number: 2 OBS

subvention à la formation d'apprentissage : subvention annoncée dans la Mise à jour économique du printemps de 2026.  3, record 1, French, - subvention%20%C3%A0%20la%20formation%20d%27apprentissage

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

In general, any payment made before it is due, or before the completion of an obligation for which it is to be paid.  2, record 2, English, - advance%20payment

Record number: 2, Textual support number: 1 CONT

Examples include money paid to a contractor at the beginning of a contract, to aid him in undertaking the work, or money paid to the consignee of a shipment, to enable him to meet expenses, and to be repaid upon sale of the shipment.  4, record 2, English, - advance%20payment

Record number: 2, Textual support number: 1 PHR

make an advance payment.  2, record 2, English, - advance%20payment

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Somme versée avant que les marchandises ou les produits vendus n'aient été livrés ou les services fournis.  3, record 2, French, - paiement%20anticip%C3%A9

Record number: 2, Textual support number: 1 PHR

effectuer, faire un paiement anticipé.  2, record 2, French, - paiement%20anticip%C3%A9

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Pago realizado antes de la fecha de vencimiento de la obligación, de forma que el dinero se entrega antes del plazo fijado.  4, record 2, Spanish, - pago%20por%20adelantado

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A sum paid by a borrower to a lender as compensation for failure to perform an obligation or for late payment under a loan.  4, record 3, English, - interest%20on%20arrears

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Intérêts exigés, à titre de pénalité de retard, pour compenser le règlement tardif d'une créance ou l'inobservation d'une obligation.  3, record 3, French, - int%C3%A9r%C3%AAts%20moratoires

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Suma exigida por el prestamista al prestatario, a título de penalidad por concepto de retraso, para compensar el incumplimiento de una obligación o la liquidación tardía del capital prestado.  1, record 3, Spanish, - intereses%20de%20mora

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Non-cash remuneration received by a company executive, for example, company car, insurance coverage, membership fees, paid vacation or special training courses. Normally a fringe benefit, although certain fringe benefits such as bounuses or pension plans imply monetary payment. In certain countries, subject to income tax and withholdings at the source.  2, record 4, English, - payment%20in%20kind

Record number: 4, Textual support number: 1 OBS

payment in kind: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 4, English, - payment%20in%20kind

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Rétribution non monétaire à un cadre, par exemple, sous la forme de voitures, assurances, vacances payées ou programmes de formation. Normalement, ces revenus non monétaires sont assujettis à un impôt sur le revenu et à retenue à la source.  3, record 4, French, - paiement%20en%20nature

Record number: 4, Textual support number: 1 OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.  4, record 4, French, - paiement%20en%20nature

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Retribución a un directivo que no es en metálico, por ejemplo, coches, seguros, cuotas de asociaciones, vacaciones pagadas o programas de formación especiales. En los casos en los que la legislación lo exija están sujetos al impuesto sobre la renta y a retención en origen.  1, record 4, Spanish, - pago%20en%20especie

Record number: 4, Textual support number: 1 OBS

pago en especie: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 4, Spanish, - pago%20en%20especie

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Conditional payment is where the debt may afterwards revive if the mode of payment does not result in actual payment, as where a creditor is paid by a cheque or bill which is afterwards dishonoured...  2, record 5, English, - conditional%20payment

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Conditionnel - Qui dépend de certaines conditions, d'évènements incertains.  2, record 5, French, - paiement%20conditionnel

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The interest on the bonded debt, which is payable by coupon but which has not been paid because the coupons have not been presented for payment.  4, record 6, English, - interest%20due

Record number: 6, Textual support number: 1 OBS

interest due: Officially approved by the Study Group on Accounting Terminology (SGAT).  5, record 6, English, - interest%20due

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Intérêts de la dette obligataire, payables par coupons, mais pas encore versés parce que les coupons n'ont pas été présentés à l'encaissement.  3, record 6, French, - int%C3%A9r%C3%AAts%20%C3%A9chus

Record number: 6, Textual support number: 1 OBS

Les intérêts sont également dits échus lorsqu'ils sont payables par chèques et qu'à la date de paiement, les chèques n'ont pas encore été émis.  4, record 6, French, - int%C3%A9r%C3%AAts%20%C3%A9chus

Record number: 6, Textual support number: 2 OBS

intérêts échus : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.  5, record 6, French, - int%C3%A9r%C3%AAts%20%C3%A9chus

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Private health insurance is often defined as insurance that is taken up voluntarily and paid for privately, either by individuals or by employers on behalf of employees... This definition recognizes that private health insurance may be sold by a wide range of entities, both public and private in nature.... The reference to private payment signals a further defining characteristic : private health insurance premiums are typically linked to a person's risk of ill health or set as a flat rate, whereas pre-payment for publicly financed coverage is almost always linked to income.  1, record 7, English, - private%20health%20insurance

Record number: 7, Textual support number: 1 OBS

private health insurance: designation validated by Canadian subject-matter experts from the National Research Council of Canada, and from the Université de Montréal and the Centre for Interdisciplinary Research in Rehabilitation of Greater Montreal.  2, record 7, English, - private%20health%20insurance

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

L'assurance-maladie privée recouvre un ensemble hétérogène de conceptions et de régimes de financement de la santé. Déjà, ce qu'on entend par assurance-maladie publique et privée diffère selon les pays. […] On a établi la distinction entre l'assurance-maladie publique et l'assurance-maladie privée en fonction de la source principale et des mécanismes de financement — l'assurance-maladie privée étant définie comme la couverture santé assurée principalement par des paiements privés non liés au revenu […]  2, record 7, French, - assurance%20maladie%20priv%C3%A9e

Record number: 7, Textual support number: 1 OBS

L'assurance maladie privée est une assurance à laquelle les individus adhèrent volontairement et qui est payée soit par les individus eux-mêmes ou leur employeur.  3, record 7, French, - assurance%20maladie%20priv%C3%A9e

Record number: 7, Textual support number: 2 OBS

assurance maladie privée; assurance-maladie privée : désignations validées par des spécialistes canadiens du Conseil national de recherches du Canada ainsi que de l'Université de Montréal et du Centre de recherche interdisciplinaire en réadaptation du Montréal métropolitain.  4, record 7, French, - assurance%20maladie%20priv%C3%A9e

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 CONT

La proporción de la población que posee un seguro médico privado contratado varía enormemente entre países y no es fácil de comparar por la enorme variedad de tipos de cobertura y de servicios asistenciales. En los Estados de la UE [Unión Europea] en los que predomina el seguro médico privado de carácter complementario, la cobertura oscila entre un 20 y un 70 % de la población, mientras que el seguro médico de carácter suplementario cubre como media a un 10 % de la población.  1, record 7, Spanish, - seguro%20m%C3%A9dico%20privado

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

... a group of cash facilitators were loaning large sums of cash to high-limit gamblers, who often paid back the debt using a cross-border value and payment transfer system, which allows for cash to be advanced in one country and the debt repaid in another.  2, record 8, English, - cash%20facilitator

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

[A] payment in which two people agree to a financial arrangement where one party will pay the other party a certain amount of cryptocurrency, such as Bitcoin or Ethereum.  3, record 9, English, - hash%20time%2Dlocked%20contract

Record number: 9, Textual support number: 1 CONT

The way that hash time-locked contracts work is that the person who will be making the payment sets up a specific hash, which represents the amount of money that will be paid. To receive the payment, the recipient will have to create a cryptographic proof of payment, and he or she will have to do this within the specified amount of time.  3, record 9, English, - hash%20time%2Dlocked%20contract

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

An account in which funds paid in by a first party are held by a third party.  2, record 10, English, - escrow%20account

Record number: 10, Textual support number: 1 OBS

The funds are to be forwarded to a second party once certain conditions have been met. For example, the property tax portion of a mortgage loan payment could be held by a bank in an escrow account until the due date for property taxes and then paid by the bank to the city.  2, record 10, English, - escrow%20account

Record number: 10, Textual support number: 2 OBS

escrow account: term extracted from the "Glossaire de l’économie" and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 10, English, - escrow%20account

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Libéré par un tiers lorsque les conditions préalablement fixées sont remplies.  2, record 10, French, - compte%20de%20garantie%20bloqu%C3%A9

Record number: 10, Textual support number: 2 OBS

compte de garantie bloqué; compte séquestre : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  5, record 10, French, - compte%20de%20garantie%20bloqu%C3%A9

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

[The method of] ... simplified rules for calculating the public service body rebate for small organizations.  2, record 11, English, - Prescribed%20Method%20of%20Calculating%20Rebate

Record number: 11, Textual support number: 1 OBS

Under these [simplified] rules, the amount of tax paid or payable by a qualifying public service body in respect of an input is, for the purposes of calculating the rebate, deemed to be the amount determined by multiplying a factor(7/107ths prior to the HST [harmonized sales tax]) to the total of the GST [goods and services tax]-included purchase price or rent and any import duties, non-recoverable prescribed provincial tax, gratuities and late payment penalties also paid by the body in respect of the input.  2, record 11, English, - Prescribed%20Method%20of%20Calculating%20Rebate

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Méthode de calcul simplifiée du remboursement accordé aux organismes de services publics.  2, record 11, French, - m%C3%A9thode%20de%20calcul%20du%20remboursement

Record number: 11, Textual support number: 1 OBS

Selon cette méthode [de calcul du remboursement], le montant de taxe payé ou payable par les organismes de services publics par les organismes de services ou payable par les organismes de service publics admissibles relativement à un intrant est réputé correspondre, aux fins du calcul du remboursement, au produit de la multiplication d'un facteur (7/107 avant la mise en œuvre de la TVH [taxe de vente harmonisée]) par le total du prix d'achat ou du loyer, TPS [taxe sur les produits et services] incluse, et des droits d'importation, de la taxe provinciale prévue par règlement et non recouvrable, pour paiement en retard également payés par l'organisme relativement à l'intrant.  2, record 11, French, - m%C3%A9thode%20de%20calcul%20du%20remboursement

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

The performance incentive fee(PIF) identified in Annex "B" Basis of Payment, is being made available by DND [Department of National Defence] to encourage the contractor to provide the management, labour and supervision required to provide excellent performance under the contract. The amount of PIF payable will be determined by the Performance Incentive Fee Board(PIF Board), in accordance with the Evaluation Plan approved by the PIF Board and the Contractor, and will not be subject to appeal. The maximum PIF amount is paid for achieving the maximum level of beneficial performance. The maximum PIF amount requires exceptional, but not unrealistic performance.  1, record 12, English, - Performance%20Incentive%20Fee%20Board

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Le MDN [ministère de la Défense nationale] offre les honoraires d'incitation au rendement (HIR), décrits à l'annexe B (Base de paiement), à l'entrepreneur qui fournit la gestion, la main-d'œuvre et la supervision à l'origine d'un excellent rendement dans le cadre d'un contrat. Les honoraires sont établis par le Comité des honoraires d'incitation au rendement (CHIR) selon le Plan d'évaluation approuvé par le CHIR et l'entrepreneur, et n'est pas susceptible d'appel. Les honoraires maximums, correspondant à un rendement exceptionnel, mais réalisable, est versée à la suite d'un rendement maximal.  1, record 12, French, - Comit%C3%A9%20des%20honoraires%20d%27incitation%20au%20rendement

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

A fee required to maintain the rights accorded by a patent filed after October 1st, 1989 ...  2, record 13, English, - maintenance%20fee

Record number: 13, Textual support number: 1 CONT

Maintenance fees for secret applications cannot be paid using the electronic payment method.  3, record 13, English, - maintenance%20fee

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Taxe applicable au maintien en état des droits conférés par un brevet déposé après le 1er octobre 1989 [...]  2, record 13, French, - taxe%20p%C3%A9riodique

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Maintenance fees... are fees that are paid to maintain a granted patent in force. Some patent laws require the payment of maintenance fees for pending patent applications. Not all patent laws require the payment of maintenance fees and different laws provide different regulations concerning not only the amount payable but also the regularity of the payments.  2, record 14, English, - maintenance%20fee

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Interest shall be paid on late payments only if the payment is more than 15 days overdue and expressly provided for by contract or statute or when awarded in legal proceedings against the Crown.  5, record 15, English, - late%20payment

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Tout paiement fait après l'échéance.  4, record 15, French, - paiement%20en%20retard

Record number: 15, Textual support number: 1 CONT

Les intérêts doivent être payés sur les paiements en retard uniquement si le paiement est en souffrance pendant plus de 15 jours et qu'il y a une disposition à cet effet dans le contrat, dans une loi ou qu'ils ont été octroyés à la suite de poursuites légales contre la Couronne.  5, record 15, French, - paiement%20en%20retard

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

... for each month in any payment period, a monthly guaranteed income supplement may be paid to a pensioner.  1, record 16, English, - supplement

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

[...] le pensionné peut recevoir le supplément de revenu mensuel garanti.  1, record 16, French, - suppl%C3%A9ment

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 CONT

Se establecen suplementos para determinadas prestaciones de la seguridad social.  2, record 16, Spanish, - suplemento

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

Where an event or circumstances, completely unforeseen, makes it impossible for the contract to be completed, then the contract is frustrated. Funds paid are recoverable and funds due for payment do not have to be paid. Such events as sickness, war, third party interference, legislation will have the effect of frustrating a contract. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 17, English, - frustration

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

inexécutabilité : terme normalisé par le Comité de normalisation, Promotion de l'acès à la justice dans les deux langues officielles (PAJLO).  2, record 17, French, - inex%C3%A9cutabilit%C3%A9

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Death benefit-... payment may be made to other persons who apply for the benefit in the following order of priority : the person or institution that has paid for or that is responsible for paying for the funeral expenses of the deceased...  2, record 18, English, - funeral%20expenses

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Frais occasionnés par les obsèques et déductibles de l'actif de la succession, tels que : les frais d'inhumation et la cérémonie qui l'accompagne; les avis d'obsèques; [...] l'acquisition d'une concession dans un cimetière; la construction, l'ouverture et la fermeture d'un caveau; les frais de transport du corps.  3, record 18, French, - frais%20fun%C3%A9raires

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Payment made by or execution levied upon the garnishee under this Act is valid discharge to him as against the judgement debtor to the amount paid or levied, although the proceedings are afterwards set aside or the judgement reversed.  2, record 19, English, - levy%20an%20execution

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Un paiement fait par le tiers saisi ou une saisie-exécution pratiquée contre lui en application de la présente loi, le libère valablement à l'égard du débiteur saisi à concurrence du montant payé ou saisi même si les procédures sont par la suite annulées ou le jugement infirmé.  2, record 19, French, - pratiquer%20une%20saisie%2Dex%C3%A9cution

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

An agreement to fix the remedy available to an injured party may take one of three forms. [...] the contract may provide for the payment of a sum of money(or the forfeiture of something which has already been paid over, or given by way of a bond to secure performance) and the sum in question is expressed to be a pre-assessment of the injured party's loss.  1, record 20, English, - pre%2Dassessment

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

évaluation. - Opération consistant à calculer et à énoncer une valeur d'après des données et des critères déterminées (not. la date d'évaluation), c'est-à-dire à chercher et à chiffrer ce que vaut en argent un bien ou un avantage (évaluation d'un patrimoine, évaluation d'un profit) ou la somme d'argent que représente une perte (évaluation d'un dommage); le terme est plus général qu'estimation, a fortiori qu'appréciation.  2, record 20, French, - %C3%A9valuation%20anticip%C3%A9e

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Where an insured person has died as the result of an industrial accident or a disease due to the nature of his employment, benefit cannot generally be paid to his dependents who are abroad unless they are in any part of the British Commonwealth, in the Irish Republic or in a country with which the United Kingdom has made a reciprocal agreement concerning the payment of industrial injury benefits.  1, record 21, English, - industrial%20injury%20benefit

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Lorsqu'un assuré meurt à la suite d'un accident du travail ou d'une maladie causée par la nature de son travail, ses ayants droit résidant à l'étranger ne peuvent, en règle générale, bénéficier des prestations, à moins qu'ils ne résident dans un territoire du Commonwealth britannique, dans la République d'Irlande ou dans un pays avec lequel le Royaume-Uni a conclu un accord réciproque concernant le paiement de prestations au titre des accidents du travail.  1, record 21, French, - prestation%20au%20titre%20des%20accidents%20du%20travail

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

An honorarium payment is not one made under a contractual arrangement; rather, it is a gratuitous payment as distinguished from compensation for service or hire, and the recipient, if not paid, cannot sue in a court of law.  1, record 22, English, - honorarium%20payment

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Le versement à titre gratuit est distinct d'une rémunération versée pour services rendus ou d'une embauche aux termes d'une entente contractuelle; et le bénéficiaire, s'il n'est pas payé, ne peut intenter de poursuites devant les tribunaux.  1, record 22, French, - versement%20%C3%A0%20titre%20gratuit

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Interest is paid automatically on accounts that are not paid on the due date, 30 days from receipt of an invoice or 30 days from acceptance of goods or service, whichever is later, if the government is responsible for the delay(i. e., accounts outstanding for 50 days or more when the standard payment period of 30 days applies)...  1, record 23, English, - standard%20payment%20period

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

Les intérêts sont payés automatiquement à l'entrepreneur sur les comptes qui ne sont pas payés soit à la date d'échéance, 30 jours à compter de la date de réception d'une facture ou 30 jours à compter de l'acceptation des marchandises ou des services, la dernière de ces éventualités étant retenue, si le gouvernement est responsable du retard (par exemple, les comptes impayés depuis 50 jours ou plus, lorsque la période normale de paiement de 30 jours est applicable) [...]  1, record 23, French, - p%C3%A9riode%20normale%20de%20paiement

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

The GST/HST [Goods and Services Tax/Harmonized Sales Tax] paid by the recipient on its input into the project may be considered to be part of the eligible project costs under a transfer payment agreement...  1, record 24, English, - eligible%20project%20cost

Record number: 24, Textual support number: 1 OBS

eligible project cost: term usually used in the plural.  2, record 24, English, - eligible%20project%20cost

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

La TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] versée par le bénéficiaire au titre des intrants utilisés dans le cadre du projet peut être considérée comme faisant partie des coûts admissibles du projet en vertu d'un accord de paiement de transfert [...]  1, record 24, French, - co%C3%BBt%20admissible%20du%20projet

Record number: 24, Textual support number: 1 OBS

coût admissible du projet : terme habituellement utilisé au pluriel.  2, record 24, French, - co%C3%BBt%20admissible%20du%20projet

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

In agricultural projects, labor employed by a project or a farmer that is other than that of project participants or the farm family and that is paid a wage, perhaps an in-kind payment. Distinguished from family labor.  3, record 25, English, - hired%20labour

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record number: 25, Textual support number: 1 DEF

En los proyectos agrícolas es la mano de obra empleada por un proyecto o un agricultor que no es la de los participantes en el proyecto, ni la de la familia agrícola, y a la que se le paga un salario, tal vez un pago en especie. Se diferencia de la mano de obra de la familia.  1, record 25, Spanish, - mano%20de%20obra%20asalariada

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

It would unfairly penalize Mr. Milano if he were to suffer a more onerous income tax burden, by receiving a lump sum payment now, than he would have incurred had the monies been paid to him as salary in 2001.  2, record 26, English, - onerous%20income%20tax%20burden

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

A rentcharge is an annual sum issuing out of land, but not as an incident of tenure, the due payment of which is secured by a right of distress. It is called a rentcharge because the land in respect of which it is paid is charged with a distress. Where there was no power of distress the rent was called a rent seck.(Halsbury, 4th ed., Vol. 39, p. 565).  1, record 27, English, - rentcharge

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

rente-charge : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 27, French, - rente%2Dcharge

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

The entire price to be paid for property, including the down payment, cash paid on the transfer of title, the value of any property to be transferred from the buyer to the seller, and the outstanding amount of any mortgages on the property that are not to be satisfied by the seller prior to the closing.("The Arnold Encyclopedia of Real Estate", 1978, p. 645).  1, record 28, English, - purchase%20price

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

prix d'achat : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 28, French, - prix%20d%27achat

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

A sum of money paid by one of two coparceners or co-tenants to the other, when a partition has been effected between them, but, the land not being susceptible of division into exactly equal shares, such payment is required to make the portions respectively assigned to them of equal value.(Black's, 5th ed., 1979, p. 996).  1, record 29, English, - owelty%20of%20partition

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

soulte de partage : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 29, French, - soulte%20de%20partage

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

A part payment on the purchase price of property which has been sold under an agreement that the unpaid balance of the purchase price shall be paid on specified future dates; also applies to a part payment on a debt, e. g., a note or tax assessment.("The Arnold Encyclopedia of Real Estate", 1978, p. 43).  1, record 30, English, - instalment

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

versement : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 30, French, - versement

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

Premium includes(1) any fine or other like sum,(2) any other pecuniary consideration in addition to rent, and(3) any sum paid by way of a deposit, other than one which does not exceed one-sixth of the annual rent and is reasonable in relation to the potential liability in respect of which it is paid. "Premium" has been judicially defined as a cash payment made to the lessor, and representing, or supposed to represent, the capital value of the difference between the actual rent and the best rent that might otherwise be obtained.(27 Hals., 4th, p. 609)  1, record 31, English, - premium

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

prime : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 31, French, - prime

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

The equitable doctrine of marshalling applies where there are two creditors(A and B) of the same debtor and two funds(X and Y) out of which payment must be claimed, and where... A can resort to both funds... for the satisfaction of his debt but... B can resort to only one fund(Y). In this instance, equity will intervene and, in order to prevent.... A from depriving... B of his security, order A to be paid out of the X fund to which B is not entitled, resorting to the Y fund only in case of deficiency, while allowing B to be paid out of the Y fund.(Yogis, "Canadian Law Dictionary", l982, p. l32)  1, record 32, English, - doctrine%20of%20marshalling

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

doctrine de l'ordonnancement : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 32, French, - doctrine%20de%20l%27ordonnancement

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

The electronic transfer of a payment directly from the account of the payer to that of the party being paid.  2, record 33, English, - direct%20deposit

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Dépôt d’une somme au titre d’une prestation, d’un salaire, d’une pension, etc., effectué par virement au compte d’un bénéficiaire en vertu d’une entente conclue à cette fin entre les parties intéressées.  1, record 33, French, - d%C3%A9p%C3%B4t%20direct

Record number: 33, Textual support number: 1 OBS

«Dépôt direct» et «dépôt automatique» ont l'avantage d'être plus spécifiques que les termes formés avec «virement» étant donné qu'un virement peut aussi bien désigner un dépôt qu'un retrait.  2, record 33, French, - d%C3%A9p%C3%B4t%20direct

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Contractors’ bonds. Bonds of two types :(1) a performance bond which guarantees that the contractor will perform the contract and if he defaults and fails to complete the contract, the surety will complete the work or pay damages up to the limit of the bond;(2) a labor and materials payment bond which guarantees the owner that all bills for labor and materials contracted for and used by the contractor will be paid by the surety if the contractor defaults.  3, record 34, English, - contractor%26rsquo%3Bs%20bond

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

cautionnement d'entrepreneur : terme générique qui englobe la garantie (ou cautionnement) de bonne exécution et le cautionnement de paiement.  2, record 34, French, - cautionnement%20d%27entrepreneur

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

(1) Earnings of improved property credited to earnings of the ground itself, after allowance is made for earnings of improvements; often termed "economic rent".(2) The payment made for use of unimproved land, usually on a basis that is completely "net" to the owner;(3) the net rent paid for the right of use and occupancy of a parcel of unimproved land or that portion of the total rental paid that is considered to represent a return on the land only.  1, record 35, English, - ground%20rent

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 DEF

(1) Gains provenant d'un bien comportant des améliorations, imputés aux gains du terrain même, après la déduction des gains provenant des améliorations; appelé souvent «loyer économique». (2) Paiement fait en vue de l'utilisation d'un terrain ne comportant pas d'améliorations, en se fondant habituellement sur le fait qu'il s'agit d'un loyer «net» pour le propriétaire; (3) loyer net payé pour le droit d'usage et d'occupation d'un terrain non amélioré ou cette partie du loyer total qui représente le revenu du terrain seulement.  2, record 35, French, - loyer%20foncier

Record number: 35, Textual support number: 1 OBS

Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  3, record 35, French, - loyer%20foncier

Record 35,  Textual support,  Spanish

Record number: 35, Textual support number: 1 OBS

Y no en función de las casas u otros edificios.  1, record 35, Spanish, - renta%20fijada%20en%20funci%C3%B3n%20del%20terreno

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

The federal representative shall review the material from the verification process and consult with the [law firm] to satisfy himself that the amount of legal fees to be paid to the [law firm] is reasonable and equitable taking into consideration the amounts and basis on which fees are being paid to other lawyers in respect of this settlement, including the payment of a 3 to 3. 5 multiplier in respect of the time on class action files and the fact that the [law firm] has incurred time on a combination of class action and individual files.  1, record 36, English, - class%20action%20file

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

Le représentant fédéral examinera les documents produits au terme du processus de vérification et consultera le [cabinet d'avocats] pour s'assurer que le montant à payer au [cabinet d'avocats] en honoraires est raisonnable et équitable, compte tenu des tarifs et des barêmes utilisés pour l'établissement des honoraires à payer aux autres avocats dans le cadre du règlement, et compte tenu d'un facteur multiplicatif de 3 à 3.5 vu le temps consacré aux dossiers de recours collectifs et le fait que le [cabinet d'avocats] a consacré du temps à un ensemble de recours collectifs et de dossiers individuels.  1, record 36, French, - dossier%20de%20recours%20collectif

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

A policy whereby suppliers of goods and services must be paid on the due date, in accordance with the contract, as specified by a standard payment term, 30 days from receipt of an invoice or acceptance of the goods or service, whichever is later.  3, record 37, English, - 30%2Dday%20payment%20policy

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Politique qui prévoit le paiement des fournisseurs de biens et services dans les 30 jours suivant la date de réception d'une facture ou d'acceptation des marchandises ou des services, la dernière de ces éventualités étant retenue.  2, record 37, French, - politique%20de%20paiement%20dans%20les%2030%20jours

Record number: 37, Textual support number: 1 OBS

La politique de paiement dans les 30 jours ne s'applique pas lorsque les modalités de paiement stipulées dans un contrat sont différentes de la norme de 30 jours ainsi que dans d'autres cas particuliers.  3, record 37, French, - politique%20de%20paiement%20dans%20les%2030%20jours

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

A preprinted, fixed-amount cheque designed to allow the person signing it to make an unconditional payment to someone else as a result of having paid the issuer for that privilege.  5, record 38, English, - traveller%26rsquo%3Bs%20cheque

Record number: 38, Textual support number: 1 OBS

The spelling "cheque" is used in Canada and Great Britain. The spelling "Check" is used in the US and sometimes in Canada.  6, record 38, English, - traveller%26rsquo%3Bs%20cheque

Record number: 38, Textual support number: 2 OBS

traveler’s check and traveller’s cheque: terms published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France.  7, record 38, English, - traveller%26rsquo%3Bs%20cheque

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

Chèque d'un montant déterminé émis en diverses coupures par un établissement financier et qui, en plus de permettre à son détenteur de l'utiliser aisément comme moyen de paiement lorsqu'il voyage, lui évite les inconvénients dus à des vols ou à des pertes.  3, record 38, French, - ch%C3%A8que%20de%20voyage

Record number: 38, Textual support number: 1 OBS

chèque de voyage : terme publié au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.  4, record 38, French, - ch%C3%A8que%20de%20voyage

Record 38,  Textual support,  Spanish

Record number: 38, Textual support number: 1 OBS

Se utilizan en los viajes, a fin de evitar que su extravío o robo represente una pérdida de dinero para su titular. El adquirente compra los cheques en su banco, o en una agencia especial, y en el momento de hacerlo, firma los cheques en el espacio señalado para ello. Luego, cada vez que desea disponer de los cheques para adquirir efectivo o realizar un pago, vuelve a estampar su firma ante el empleado del banco negociador, o ante el vendedor que acepta el cheque, quienes comprueban si ambas firmas son idénticas.  3, record 38, Spanish, - cheque%20de%20viajero

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

Superannuation contributions must be paid in advance when single-rate contributions are required because the contributor is on LWOP [leave without pay] for reasons described in SAM [Superannuation Administration Manual] Section 2. 6. 3 b) 5), and when double-rate contributions are required because the contributor is on LWOP for reasons described in SAM Section 2. 6. 4(f) to(i). The contributions must be paid to the PSPC [Public Service Pension Centre] at the contributor's option : a) annually in advance, b) quarterly in advance, or c) in a lump sum payment paid in advance, calculated for the expected period of absence.  2, record 39, English, - superannuation%20contribution

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

Les cotisations de pension doivent être versées à l'avance, lorsque des cotisations à taux simple sont requises parce que le cotisant est en CNP [congé non payé] pour les motifs décrits dans la section 2.6.3 [du Guide sur l'administration des pensions de retraite] b) 5) et lorsque des cotisations à taux double sont requises parce que le cotisant est en CNP pour les motifs décrits dans la section 2.6.4 [du Guide sur l'administration des pensions de retraite] (f) à (i). Les cotisations doivent être versées au CPFP [Centre des pensions de la fonction publique], au choix du cotisant : a) à l'avance, annuellement; b) à l'avance, trimestriellement, ou c) en un montant forfaitaire versé à l'avance, calculé pour la période d'absence prévue.  2, record 39, French, - cotisation%20de%20pension%20de%20retraite

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

A forecast of constant annual amounts of Net Operating Income over the income projection period.  1, record 40, English, - constant%20annuity

Record number: 40, Textual support number: 1 CONT

The Minister may enter into a contract to provide for the payment of an annuity the amount of which decreases on a day specified in the contract and under which there may be paid an annuity greater than the maximum permitted under the Act between the due date of the first instalment of annuity and the said day, but in no case shall the annuity agreed to be paid exceed the actuarial equivalent of a constant annuity for the maximum amount so permitted in respect of the annuitant, having the same date of commencement and the same term certain, if any, as the annuity payable under the contract.  1, record 40, English, - constant%20annuity

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 DEF

Rente dont le montant est le même à chaque échéance.  2, record 40, French, - rente%20constante

Record number: 40, Textual support number: 1 CONT

Le ministre peut conclure un contrat prévoyant le paiement d'une rente dont le montant diminuera à une date spécifiée dans ledit contrat et en vertu duquel il sera versé une rente dépassant le maximum autorisé en vertu de la Loi, dans l'intervalle entre la date d'échéance du premier versement de rente et ladite date spécifiée, à condition que la rente qu'il est convenu de verser n'excède pas l'équivalent actuariel d'une rente constante pour le montant maximum ainsi autorisé à l'égard du rentier, ayant la même date d'ouverture et la même durée déterminée, le cas échéant, que la rente payable aux termes du contrat.  3, record 40, French, - rente%20constante

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

A break fee or "bust-up fee", as it is sometimes called is a payment employed by the target corporation for the purpose of enticing another competitive bidder to enter the fray. It is paid to the competitive bidder when its bid fails or is superseded by a better offer.  5, record 41, English, - break%20fee

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Indemnité versée à un acquéreur potentiel d'une entreprise dans le cas où l'opération envisagée n'est pas conclue pour des raisons stipulées dans une convention, notamment l'acceptation par le vendeur d'une offre concurrente.  1, record 41, French, - indemnit%C3%A9%20de%20rupture%20des%20n%C3%A9gociations

Record number: 41, Textual support number: 1 OBS

La convention dans laquelle l'indemnité est prévue porte le nom de break-up fee agreement ou de termination fee agreement (convention d'indemnité de rupture des négociations).  1, record 41, French, - indemnit%C3%A9%20de%20rupture%20des%20n%C3%A9gociations

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

In a customs seizure, an allegation is made by CBSA [Canada Border Services Agency] that an importer has violated Canadian customs laws(for example, that there is an undervaluation of the goods and a consequent underpayment of GST and duty) and the payment of a monetary amount is demanded by CBSA before the importer's goods will be released from customs control. The goods are only released when the amount demanded by CBSA is paid or when an appeal is filed.  2, record 42, English, - customs%20seizure

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

[Les] chauffeurs du secteur commercial qui désirent simplifier leurs passages à la frontière canadienne [...] sont admissibles s'ils [...] n'ont pas fait l'objet de saisies douanières au cours des cinq dernières années [...].  3, record 42, French, - saisie%20douani%C3%A8re

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

Except as otherwise provided in this Act [Pension Act], the surviving spouse of a member of the forces who was, at the time of the member's death, in receipt of a pension paid at a rate set out in one of classes twelve to twenty of Schedule I is entitled to a proportionate pension equivalent to fifty per cent of the aggregate of the pension awarded to the deceased member for disability and the additional pension payable for the spouse, excluding the allowances for exceptional incapacity, attendance and clothing, if(a) the surviving spouse was married to the member before a pension was granted to the member, or(b) the marriage took place after the grant of the pension, and(i) the member's death occurred one year or more after the date of the marriage, or(ii) the member's death occurred less than one year after the date of the marriage and the member had, at the date of the marriage, a reasonable expectation of surviving for at least one year after that date, but not payment shall be made under this subsection from a date prior to that from which pension is payable in accordance with section 56.  1, record 43, English, - proportionate%20pension

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

Sauf disposition contraire de la présente loi [Loi sur les pensions], l'époux survivant d'un membre des forces qui recevait, au moment de son décès, une pension payée à un taux indiqué dans une des catégories douze à vingt de l'annexe I, a droit à une pension proportionnelle équivalant à cinquante pour cent du total de la pension d'invalidité accordée au défunt et de la pension supplémentaire payable à l'égard de l'époux, à l'exclusion des allocations pour invalidité exceptionnelle, soins et vêtements, dans les cas suivants : a) l'époux survivant l'avait épousé avant qu'une pension fût accordée à ce dernier; b) leur mariage a eu lieu après que la pension eut été accordée et, selon le cas : (i) le décès est survenu un an ou plus après la date du mariage, (ii) le décès est survenu moins d'un an après la date du mariage et, à cette date, le membre avait une espérance de vie d'au moins un an.  2, record 43, French, - pension%20proportionnelle

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

The amount by which,(a) the aggregate normal costs... and special payments..., with interest at the going concern valuation rate for the periods beginning on their respective due dates and ending on the valuation date of the initial special report, exceeds,(b) the aggregate normal costs and special payments paid by the employer to a pension fund in respect of the periods covered by the initial special report, with interest at the going concern valuation rate for the periods beginning on their respective actual dates of payment and ending on the valuation date of the initial special report.  1, record 44, English, - initial%20going%20concern%20contribution%20deficit

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Excédent : a) du total des coûts normaux [...] et des paiements spéciaux [...], avec intérêts au taux de l'évaluation à long terme pour les périodes commençant à leur date d'exigibilité respective et se terminant à la date d'évaluation du rapport spécial initial, sur : b) le total des coûts normaux et des paiements spéciaux faits par l'employeur à une caisse de retraite relativement aux périodes visées par le rapport spécial initial, avec intérêts au taux de l'évaluation à long terme pour les périodes commençant à leur date de paiement réelle respective et se terminant à la date d'évaluation du rapport spécial initial.  1, record 44, French, - d%C3%A9ficit%20initial%20%C3%A0%20long%20terme%20au%20titre%20des%20cotisations

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

Subject to this Act [Old Age Security Act] and the regulations, a partial monthly pension may be paid for any month in a payment quarter to every person who is not eligible for a full monthly pension.  2, record 45, English, - partial%20pension

Record number: 45, Textual support number: 1 PHR

Partial monthly pension.  2, record 45, English, - partial%20pension

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 CONT

Sous réserve des autres dispositions de la présente loi [Loi sur la sécurité de la vieillesse] et de ses règlements, une pension partielle est payable aux personnes qui ne peuvent bénéficier de la pleine pension.  2, record 45, French, - pension%20partielle

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 CONT

Lump-sum lease payments. Lump-sum amounts [paid to] the lessor at the beginning or end of a lease that are not a payment to buy the automobile will affect the standby charge for the automobile.  1, record 46, English, - lump%2Dsum%20lease%20payment

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 CONT

Paiements forfaitaires de frais de location. Les paiements forfaitaires [...] faites au locateur au début ou à la fin d'un contrat de location et qui ne constituent pas un paiement pour l'achat de l'automobile modifient le calcul des frais pour droit d'usage de l'automobile.  1, record 46, French, - paiement%20forfaitaire%20de%20frais%20de%20location

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

... a diverted amount is to be paid to an applicant who is under eighteen years of age, payment thereof shall instead be made to the person having the custody and control of that applicant or, where there is no person having custody and control of that applicant, to such person as the Minister may direct.  1, record 47, English, - diverted%20amount

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

Au cas où le montant distrait conformément au présent article doit être versé à un requérant âgé de moins de dix-huit ans, le versement est effectué à la personne qui a la garde ou la surveillance du requérant ou, à défaut, à la personne désignée par le ministre.  1, record 47, French, - montant%20distrait

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

Saskatchewan and British Columbia have decided to restructure their investment system. In these provinces, the allowances payable for children are removed from income assistance and distributed through a separate, income-tested child benefit that is integrated with the federal CCTB [Canada Child Tax Benefit] base benefit and the NCB [National Child Benefit] Supplement. The result is a single cheque that includes both provincial and federal investments.  3, record 48, English, - single%20cheque

Record number: 48, Textual support number: 2 CONT

The Nunavut payment is combined with the Old Age Security and Guaranteed Income Supplement benefits and paid by the Federal Government in a combined cheque.  4, record 48, English, - single%20cheque

Record number: 48, Textual support number: 1 OBS

The preferred Canadian spelling form is "cheque," not "check."  5, record 48, English, - single%20cheque

Record number: 48, Textual support number: 2 OBS

The term "combined cheque" is not interchangeable with "single cheque" in all contexts  5, record 48, English, - single%20cheque

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 CONT

Les allocations visées aux articles 4 et 7 de la Loi sont versées à la personne qui y a droit, par chèque unique expédié par la poste [...]  2, record 48, French, - ch%C3%A8que%20unique

Record number: 48, Textual support number: 1 OBS

Auparavant, c'est évident qu'il n'y avait qu'un seul chèque, mais l'allocation-logement et la couverture des besoins des enfants étaient intégrées au chèque unique à l'aide sociale.  3, record 48, French, - ch%C3%A8que%20unique

Record number: 48, Textual support number: 2 OBS

Chèque couvrant deux ou plusieurs ou versements qui viennent de sources différentes (p. ex. : Sécurité de la vieillesse et Régime de Pensions du Canada).  4, record 48, French, - ch%C3%A8que%20unique

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

Freight paid on safe arrival of the merchandise.  2, record 49, English, - freight%20at%20destination

Record number: 49, Textual support number: 1 OBS

This method is naturally much preferred by shippers and receivers in the sense that should the ship be unable to reach her port of destination through some mishap or other, the owners or carriers are not legally covered to receive payment for the freight. This is the opposite to advance freight or freight paid in advance. This method is often used for shipments of bulk cargoes whose weight is established on discharge from the ship.  2, record 49, English, - freight%20at%20destination

Record number: 49, Textual support number: 2 OBS

freight at destination: Term standardized by CGSB.  5, record 49, English, - freight%20at%20destination

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 DEF

Expression qui signifie que les frais de transport seront payés par le destinataire des marchandises à l'arrivée de celles-ci au point de destination indiqué.  2, record 49, French, - fret%20payable%20%C3%A0%20destination

Record number: 49, Textual support number: 1 OBS

fret payable à destination : Terme normalisé par l'ONGC.  3, record 49, French, - fret%20payable%20%C3%A0%20destination

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 OBS

Nova Scotia Taxpayer Refund Program. Was a one-time payment of $155 made in 2003 to residents of Nova Scotia who paid $1 or more in provincial income tax.  2, record 50, English, - Nova%20Scotia%20Taxpayer%20Refund%20Program

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Un seul paiement en 2003.  2, record 50, French, - Programme%20Taxpayer%20Refund%20de%20la%20Nouvelle%2D%C3%89cosse

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 OBS

Of Canada Revenue Agency.  1, record 51, English, - New%20Brunswick%20Child%20Tax%20Benefit

Record number: 51, Textual support number: 2 OBS

The New Brunswick Child Tax Benefit(NBCTB) is a non-taxable amount paid monthly to qualifying families with children under the age of 18. The New Brunswick Working Income Supplement(NBWIS) is an additional benefit paid to qualifying families with earned income who have children under the age of 18. Benefits are combined with the CCTB into a single monthly payment.  1, record 51, English, - New%20Brunswick%20Child%20Tax%20Benefit

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 OBS

De l'Agence du revenu du Canada.  1, record 51, French, - Prestation%20fiscale%20pour%20enfants%20du%20Nouveau%2DBrunswick

Record number: 51, Textual support number: 2 OBS

La prestation fiscale pour enfants du Nouveau-Brunswick est un montant non imposable versé mensuellement aux familles admissibles ayant des enfants de moins de 18 ans. Le supplément du revenu gagné du Nouveau-Brunswick est un montant supplémentaire versé aux familles admissibles qui gagnent un revenu et qui ont des enfants de moins de 18 ans. Les prestations sont combinées à la prestation fiscale canadienne pour enfants pour faire un seul versement mensuel.  1, record 51, French, - Prestation%20fiscale%20pour%20enfants%20du%20Nouveau%2DBrunswick

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 CONT

Licensees are reminded that if the annual fee... is not paid on or before 1st January each year the building will cease to be a licensed bonded warehouse and the MRA may insist upon duty payment forthwith on all the goods stored therein.  3, record 52, English, - licensed%20bonded%20warehouse

Record number: 52, Textual support number: 2 CONT

Designation as a licenced and bonded warehouse. (1) Upon the filing with and approval by the Authority, of a bond, in compliance with this Act, for the conduct of a licenced warehouse, the warehouse may be designated as licenced and bonded and the warehouse keeper shall display in a conspicuous place, the Authority emblem.  4, record 52, English, - licensed%20bonded%20warehouse

Record number: 52, Textual support number: 1 OBS

"Licence" is one of two words that in Canadian English are usually spelled differently as nouns and verbs. The preferred spelling for the noun is "licence" and for the verb "license."  5, record 52, English, - licensed%20bonded%20warehouse

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 CONT

92. (1) Sous réserve de l'article 31 de la Loi sur les douanes et des règlements pris au titre de l'alinéa 99f) ou de l'article 100, les droits imposés sur les marchandises déposées à un entrepôt de stockage agréé en application de l'article 91 ne sont pas exigibles tant que celles-ci n'en sont pas enlevées.  2, record 52, French, - entrep%C3%B4t%20de%20stockage%20agr%C3%A9%C3%A9

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

The interest paid on lease. It can be thought of as the equivalent of interest on a conventional installment loan. It is one of the factors used in establishing Base Monthly Payment.  3, record 53, English, - rent%20charge

Record number: 53, Textual support number: 1 CONT

... Where a lease or a rent charge includes property other than the dwelling house the value of the interest shall be taken to be that part of the value which is attributable to the dwelling-house.  2, record 53, English, - rent%20charge

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 CONT

Ce qu'on appelle «charge foncière» dans le jargon des marchands de biens c'est le coût du foncier divisé par le nombre de m² constructibles ou à construire. Dans ces conditions, le coût du terrain est, à l'inverse, la charge foncière multipliée par le nombre de m² SHON (en fait, on aura souvent en plus des coûts de démolition de bâtis existants, etc...)  2, record 53, French, - charge%20fonci%C3%A8re

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 DEF

A payment of Canada Pension Plan or Québec Pension Plan, employment insurance, income tax, or goods and services tax that is paid... through a financial institution, or that a business or individual sends directly...  2, record 54, English, - remittance

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 DEF

Paiement de cotisations au Régime de pensions du Canada ou au Régime de rentes du Québec, de cotisations d'assurance-emploi, d'impôt sur le revenu et de taxe sur les produits et services/taxe de vente harmonisée qui est [fait] par l'entremise d'une institution financière, ou qu'une entreprise ou un particulier [...] envoie directement.  2, record 54, French, - versement

Record 54,  Textual support,  Spanish