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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

... the provisions... of the Income Tax Act with respect to assessments, payment of tax, objections to assessments and appeals,... apply mutatis mutandis in relation to any amount paid or payable as or on account of a contribution for a year in respect of self-employed earnings... [Canada Pension Plan].  1, record 1, English, - objection%20to%20assessment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

(...), les dispositions (...) de la Loi de l'impôt sur le revenu à l'égard des évaluations, du paiement de l'impôt, des oppositions aux évaluations et des appels, (...) s'appliquent mutatis mutandis relativement à tout montant payé ou payable au titre d'une cotisation pour une année à l'égard de gains provenant du travail qu'une personne exécute pour son propre compte, (...), [Régime de pensions du Canada].  1, record 1, French, - opposition%20d%27%C3%A9valuation

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

Treasury Board of Canada Secretariat. The Policy objective is to ensure that the provisions of the Federal-Provincial RTA(reciprocal taxation agreements) and CITCA(Comprehensive Integrated Tax Coordination Agreements) concluded with provincial governments in respect of the payment of certain provincial taxes and the collection and remittance of general PST and HST are adhered to and implemented by all federal government departments and agencies.  1, record 2, English, - Policy%20on%20the%20Collection%20and%20Remittance%20of%20Provincial%20Sales%20Taxes%20%28Application%20of%20Reciprocal%20Taxation%20Agreements%20and%20Comprehensive%20Integrated%20Tax%20Coordination%20Agreements%29

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Secrétariat du Conseil du Trésor du Canada. L'objectif de la politique est d'assurer que les dispositions des ARF (application des accords de réciprocité fiscale) et des EIGCF (ententes intégrées globales de coordination fiscale) conclus entre le gouvernement fédéral et les provinces concernant le paiement de certaines taxes provinciales et la perception et la remise des TVP générales ainsi que de la TVH soient observées et mises en œuvre par tous les ministères et organismes fédéraux.  1, record 2, French, - Politique%20sur%20la%20perception%20et%20remise%20des%20taxes%20de%20vente%20provinciales%20%28Application%20des%20accords%20de%20r%C3%A9ciprocit%C3%A9%20fiscale%20et%20des%20ententes%20int%C3%A9gr%C3%A9es%20globales%20de%20coordination%20fiscale%29

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

... the gross profit(after payment of fixed interest) plus depreciation provisions in any trading period, i. e. that sum of money which is available for investment, dividends or payment of taxes.  2, record 3, English, - gross%20cash%20flow

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

[...] bénéfice d'exploitation avant dotation aux comptes d'amortissement et de provisions pour dépréciation, c'est-à-dire le surplus monétaire issu de l'exploitation avant toute affectation.  1, record 3, French, - cash%2Dflow%20brut

Record number: 3, Textual support number: 1 OBS

La notion de «cash flow brut» (avant impôts) est européenne et non utilisée aux États-Unis.  4, record 3, French, - cash%2Dflow%20brut

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The extent to which(the new provisions of the Ontario "Residential Tenancies Act") will cause covenants in residential tenancy agreements to be regarded as interdependent will depend upon the interpretation by the courts of the expression "material covenant", at least with respect at the present(sic) Ontario provision and enactments elsewhere that have followed the Ontario mode. It would seem that, for instance, only a serious breach on the part of the landlord, e. g., a failure to heat, would justify a tenant in withholding payment of rent.(Williams & Rhodes, 5th ed., p. 3-19)  1, record 4, English, - material%20covenant

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

covenant substantiel : 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 4, French, - covenant%20substantiel

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Compensation measures, in the context of facility siting, ... fall into two broad categories: (a) those which are impact-related, that is, they aim to offset unavoidable adverse residual impacts or damages thereby leaving the community no worse off than it was before the facility was sited there; and (b) those which are equity-related, that is, they aim to redress the unfair distribution of costs and benefits by ensuring that the local community derives benefit from the siting decision such that it is better off than it was before the facility was sited there.  1, record 5, English, - equity%2Drelated%20compensation%20measure

Record number: 5, Textual support number: 2 CONT

Examples of equity-related compensation measures include local purchasing and hiring policies(sometimes include employee training provisions), tax subsidies(e. g., payment of all or part of the property taxes of local residents, involving either only those most directly affected or the community as a whole), tipping fees(i. e., a tax on the material disposed of at the facility, either on a volume or gross receipt basis, with the funds earmarked for use by the local community), co-use of the facility(e. g., incorporating into the facility a landfill to dispose of municipal waste), bonus services(e. g., the provision of infrastructure such as schools, hospitals or other amenities which would enhance the community's development potential), and bonus facilities(e. g., construction of a research and/or educational centre focussed on some specific aspect of the proposed facility such as the waste itself or the technology required to manage it).  1, record 5, English, - equity%2Drelated%20compensation%20measure

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

payment provisions of the contract : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 7, English, - payment%20provisions%20of%20the%20contract

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

dispositions de paiement du contrat : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 7, French, - dispositions%20de%20paiement%20du%20contrat

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

payment provisions : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 8, English, - payment%20provisions

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

dispositions de paiement : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 8, French, - dispositions%20de%20paiement

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

The additional pension benefit is, at the date on which the member ceased to be an active member, determined in one or the other of, or a combination of, the following forms, in accordance with the provisions of the pension plan :(1) a life annuity;(2) a lump-sum payment at the date on which the member ceased to be an active member.  1, record 9, English, - additional%20pension%20benefit

Record number: 9, Textual support number: 1 OBS

The terms "additional pension benefit" and "additional benefit" are usually used in plural.  2, record 9, English, - additional%20pension%20benefit

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Un participant qui cesse d'être actif a droit à une prestation additionnelle qui, déterminée de la manière prévue par règlement, est au moins égale en valeur à la différence entre A et B. Dans le présent alinéa, « A » représente la valeur de la rente déterminée [...] et des droits qui en sont dérivés, augmentée de celle des cotisations salariales qui, en supposant que le participant aurait eu droit à une telle rente en vertu du régime, auraient excédé le plafond [...]; « B » représente la valeur de la prestation à laquelle le participant aurait droit sans égard au deuxième alinéa et des droits qui en sont dérivés, augmentée des cotisations salariales qui excèdent le plafond [...]  3, record 9, French, - prestation%20additionnelle%20de%20pension

Record number: 9, Textual support number: 1 OBS

Le terme «prestation additionnelle» peut être utilisé comme synonyme uniquement lorsque le contexte porte spécifiquement sur la prestation additionnelle de pension.  4, record 9, French, - prestation%20additionnelle%20de%20pension

Record number: 9, Textual support number: 2 OBS

Les termes «prestation additionnelle de pension» et «prestation additionnelle» sont habituellement utilisés au pluriel.  4, record 9, French, - prestation%20additionnelle%20de%20pension

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

To simplify tax compliance for businesses, the Government has, for a number of years, been working on an initiative referred to as "Standardized Accounting. "The objective of this initiative is to harmonize various accounting, interest and penalty provisions of federal tax laws. The ultimate result of this initiative will be an integrated set of rules for payment due dates, interest and penalties that would simplify the system for both tax filers and government administration.  1, record 10, English, - standardized%20accounting

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

De façon à faciliter l'observation des règles fiscales de la part des entreprises, le gouvernement travaille depuis déjà quelques années à la mise au point de ce que l'on appelle la «comptabilité normalisée», dont l'objectif est d'harmoniser les dispositions des lois fiscales fédérales touchant la comptabilité, les intérêts et les pénalités. Cette initiative donnera lieu en bout de ligne à l'instauration d'un ensemble intégré de règles touchant les échéances de paiement, les intérêts et les pénalités, ce qui simplifiera l'application du régime à la fois pour les déclarants et pour le gouvernement.  2, record 10, French, - comptabilit%C3%A9%20normalis%C3%A9e

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Agreement made between spouses as an incident of a divorce proceeding. Such agreement may contain provisions for division of property owned or acquired by the spouses during the marriage, periodic payments by one of the spouses or a lump sum payment or one time conveyance of property.  2, record 11, English, - property%20settlement

Record number: 11, Textual support number: 1 CONT

... the fact that the husband had started to build a new life for himself in the home and was contributing to the maintenance of the children residing with the appellant are not grounds for affecting her claim to a property settlement.  3, record 11, English, - property%20settlement

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

[...] le fait que l'époux a tenté de refaire sa vie dans la maison et a contribué à l'entretien des enfants vivant avec l'appelante ne peut avoir d'effet sur sa revendication visant la répartition du droit de propriété.  2, record 11, French, - r%C3%A8glement%20quant%20aux%20biens

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

The payment message storage mechanism by which payment messages that have been tried against but have not passed the applicable risk control tests may be stored until such time as the payment messages are delivered to the receiving participants or returned to the sending participants in accordance with the provisions of the LVTS [Large Value Transfer System] By-law and these rules.  1, record 12, English, - payment%20queue

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Mécanisme permettant de stocker les messages de paiement n'ayant pas subi avec succès les contrôles de limitation du risque applicables, jusqu'à ce qu'ils soient livrés au participant destinataire ou retournés au participant expéditeur conformément au Règlement administratif du STPGV [Système de transfert de paiements de grande valeur] et aux présentes règles.  1, record 12, French, - file%20d%27attente%20de%20paiement

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The RRIF provisions will be amended to permit RRIF withdrawals to extend over the remaining lifetime of the RRIF holder(or the RRIF holder's spouse). To achieve this, the current rules will be replaced by a schedule of minimum payment percentages.  1, record 13, English, - schedule%20of%20minimum%20payment%20percentages

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish