TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The small business development bond is intended to permit eligible small business corporations to obtain financing at a favourable rate if an obligation is entered into during the period December 11, 1979 to December 31, 1985. The recipient of an interest payment made on such a bond is treated as having received a taxable dividend. An individual recipient of such a deemed dividend will be entitled to the gross-up and dividend tax credit treatment with respect to the amount received. A corporate recipient of such a deemed dividend will not be taxable on the amount received and will not be subject to the 25% refundable tax...  3, record 1, English, - small%20business%20development%20bond

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 15.1(3)(c).  4, record 1, English, - small%20business%20development%20bond

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Obligation qu'une petite société par actions connaissant des difficultés financières peut émettre, sous réserve de certaines conditions, et dont les intérêts sont assimilés à des dividendes aux fins de l'impôt.  3, record 1, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record number: 1, Textual support number: 1 OBS

Cette particularité représente un avantage pour le prêteur qui peut demander un loyer moindre pour sa créance tout en préservant son taux de rendement. De plus, cette particularité ne constitue pas un inconvénient pour l'emprunteur qui, à cause de sa situation déficitaire, ne peut pas, de toute façon, se prévaloir de la déduction des intérêts.  3, record 1, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record number: 1, Textual support number: 2 OBS

L'expression «petite entreprise» est rendue obligatoire par la Loi de l'impôt sur le revenu. Néanmoins il est recommandé de dire «petite et moyenne entreprise».  4, record 1, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record number: 1, Textual support number: 3 OBS

Source : Loi de l'impôt sur le revenu, art. 15.1(3)(c).  5, record 1, French, - obligation%20pour%20le%20d%C3%A9veloppement%20de%20la%20petite%20entreprise

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Funding provided by the federal government to provinces and territories to ensure that they have the means to deliver essential public services such as health care, postsecondary education and social services, while allowing provinces the flexibility to provide programs reflecting their unique circumstances and needs.  2, record 2, English, - transfer%20payment

Record number: 2, Textual support number: 1 CONT

A transfer payment is authorized by a budgetary appropriation. No goods or services are received in exchange and it does not give rise to a financial claim and does not represent the liquidation of financial obligation.  3, record 2, English, - transfer%20payment

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Financement accordé par le gouvernement fédéral aux provinces et territoires afin qu'ils aient les moyens de fournir des services publics essentiels tels que l'assurance-santé, l'enseignement postsecondaire et les services sociaux, tout en leur laissant la liberté de fournir des programmes adaptés à leur situation et à leurs besoins particuliers.  2, record 2, French, - paiement%20de%20transfert

Record number: 2, Textual support number: 1 CONT

Un paiement de transfert est autorisé par un crédit budgétaire et il n'a pas de contrepartie sous forme de biens et services. Ce paiement ne donne pas naissance à une créance et ne constitue pas un règlement de dettes.  3, record 2, French, - paiement%20de%20transfert

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Pago sin contraprestación, no recuperable, que hace un gobierno a otros niveles de gobierno o unidades económicas fuera del sector gubernamental general. Estos pagos no representan compra de bienes o servicios, concesión de crédito por el gobierno que hace el pago, o pago de su deuda pendiente.  2, record 2, Spanish, - pago%20de%20transferencia

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Insurance that provides cover from the time of shipment of goods until payment is received.  1, record 3, English, - shipments%20cover

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Assurance dont la protection s'étend de la date d'expédition jusqu'à la date de réception du paiement.  1, record 3, French, - assurance%2Dexp%C3%A9dition

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Seguro que proporciona cobertura desde el momento del embarque de los bienes hasta que se reciba el pago.  1, record 3, Spanish, - seguro%20de%20expediciones

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 DEF

Payment made at the same time or immediately after goods are received.  2, record 5, English, - cash%20payment

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Règlement immédiat d'une opération, en numéraire, par carte de débit ou par chèque portant la somme totale, sans terme ni crédit.  3, record 5, French, - paiement%20comptant

Record number: 5, Textual support number: 1 OBS

paiement comptant; paiement au comptant : Dans cet emploi, l'adjectif «comptant» est considéré comme adverbe et reste invariable.  3, record 5, French, - paiement%20comptant

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Pago que se realiza en el mismo momento o inmediatamente después de la transferencia física del bien.  3, record 5, Spanish, - pago%20al%20contado

Record number: 5, Textual support number: 1 OBS

pago al contado: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 5, Spanish, - pago%20al%20contado

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Insurance that provides cover to the exporter for individual transactions involving goods and services, either from the effective date of contract or shipment of goods, until payment is received.  2, record 6, English, - specific%20transaction%20insurance

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Assurance qui couvre l'exportateur pour ce qui est des transactions individuelles portant sur des biens et services de la date de signature du contrat ou de l'expédition des marchandises à la réception du paiement.  2, record 6, French, - assurance%2Dop%C3%A9ration%20individuelle

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Seguro que cubre operaciones individuales de bienes y servicios, ya sea desde la fecha de suscripción del contrato o del envío de dichos bienes hasta el recibo del pago.  1, record 6, Spanish, - seguro%20de%20operaciones%20individuales

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The aggregate of amounts received as annuity payments; alimony and maintenance payments; employment insurance benefits; disability benefits deriving from a private insurance plan; any benefit, other than a death benefit, under the Canada Pension Plan or a provincial pension plan as defined in the Canada Pension Plan; superannuation or pension payments, other than a benefit received pursuant to the Act or any similar payment received pursuant to a law of a provincial legislature; compensation under a federal or provincial employee's or worker's compensation law in respect of an injury, disability or death; income assistance benefits [...] by reason of a permanent reduction in the work force as described in that subsection; and income assistance benefits under the Plant Workers’ Adjustment Program, the Fisheries Early Retirement Program or the Northern Cod Adjustment and Recovery Program by reason of a permanent reduction in the work force.  2, record 7, English, - pension%20income

Record number: 7, Textual support number: 1 OBS

Source: Income Tax Act, S. 110.2(3)(a).  3, record 7, English, - pension%20income

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Total des montants perçus au titre: de rentes; de prestations alimentaires et de soutien; de prestations d'assurance-emploi; de prestations d'invalidité provenant d'un régime d'assurance privé; de prestations, autres que des prestations de décès, versées aux termes du Régime de pensions du Canada ou d'un régime provincial de pensions, tel que défini dans le Régime de pensions du Canada; de pensions ou de pensions de retraite, autres que les prestations reçues aux termes de la Loi et tout versement semblable reçu en vertu d'une loi provinciale; d'une indemnité versée aux termes d'une loi fédérale ou provinciale sur l'indemnisation des victimes d'accidents du travail, en raison d'une blessure, d'une invalidité ou d'un décès; d'allocations de complément de ressources [...] en raison d'une réduction définitive du personnel visée à ce paragraphe; d'allocations de complément de ressources versées au titre du Programme d'adaptation des travailleurs d'usine, du Programme de retraite anticipée des pêches ou du Programme d'adaptation et de redressement de la pêche de la morue du Nord, en raison d'une réduction définitive du personnel.  2, record 7, French, - revenu%20de%20pension

Record number: 7, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 110.2(3)(a).  3, record 7, French, - revenu%20de%20pension

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

It [payment under protest] often occurs [when] payment is demanded of a debtor who, although quite convinced he owes nothing, realizes that failure to pay would result in serious prejudice to himself. It was decided that, in such cases, the debtor may pay under protest, that is, execute the obligation while at the same time declaring that he owes nothing, and that such payment cannot therefore be taken as tacit or express recognition of the fact that payment is due or that the debt exists.... payment under protest brings about a shifting of the burden of proof : the right of recovery arises in favour of the payer unless the person who has received the payment proves that such payment was in fact due.  1, record 8, English, - payment%20under%20protest

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Paiement effectué par une personne qui affirme ne pas devoir la somme d'argent réclamée, et ce, afin d'éviter un préjudice comme une saisie de ses biens.  2, record 8, French, - paiement%20sous%20prot%C3%AAt

Record number: 8, Textual support number: 1 OBS

Le paiement effectué sous protêt permet d'éviter à la personne qui paie que son geste soit assimilé à une reconnaissance tacite ou expresse de l'existence d'une dette.  2, record 8, French, - paiement%20sous%20prot%C3%AAt

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Unbeknownst to the customer, the vendor had previously installed a drop-dead device, similar to a logic bomb, in the software program that was designed to deny the customer access to the software, in addition to information the customer had stored in the computer when the device was activated.... When a dispute over payment arose between the two parties, the vendor informed the customer of the drop-dead device and threatened to activate it unless payment was received.  2, record 9, English, - drop%20dead%20device

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Le dispositif d'arrêt immédiat permet entre autres d'empêcher l'utilisation d'un logiciel. Il est parfois employé par des pirates informatiques, mais aussi par des éditeurs de logiciels qui s'en servent pour bloquer l'accès à leurs produits lorsqu'il y a défaut de paiement.  2, record 9, French, - dispositif%20d%27arr%C3%AAt%20imm%C3%A9diat

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Cheques... will always leave a very clear paper trail that can be traced right from the issuing party to the receiving party. This is because, with a typical cheque payment, there will be details of the recipient, the amount received, the date the cheque was issued, the date of clearance by the bank, and the signatories in the cheque.  5, record 10, English, - cheque%20payment

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

[...] la détention d'un compte bancaire va occuper une place de choix aussi bien pour le consommateur que pour le banquier, car c'est à travers de ce compte bancaire que tout paiement prend son intérêt et son importance, notamment le paiement par chèque.  5, record 10, French, - paiement%20par%20ch%C3%A8que

Record number: 10, Textual support number: 2 CONT

Un règlement par chèque permet de garder une trace du paiement. [Il faut] bien remplir le talon du chèque (date, nom du bénéficiaire, montant).  3, record 10, French, - paiement%20par%20ch%C3%A8que

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 CONT

[...] el pago con cheque es un control importante sobre las salidas de efectivo; en primer término, el cheque constituye un registro del pago [y,] en segundo[,] para que el cheque sea validado[,] debe estar firmado por una persona autorizada [...]  1, record 10, Spanish, - pago%20con%20cheque

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Farms specializing in cotton received almost $56, 000 each, the highest average payment of any crop specialization.  2, record 11, English, - crop%20specialization

Record number: 11, Textual support number: 1 OBS

crop specialization: designation extracted from the "Glossaire de l’agriculture" and reproduced with the permission of the Organisation for Economic Co-operation and Development [OECD].  3, record 11, English, - crop%20specialization

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

La spécialisation des cultures est désormais prépondérante pour les céréales et les légumes.  2, record 11, French, - sp%C3%A9cialisation%20des%20cultures

Record number: 11, Textual support number: 1 OBS

spécialisation des cultures : désignation extraite du «Glossaire de l'agriculture» et reproduite avec l'autorisation de l'Organisation de coopération et de développement économiques [OCDE].  3, record 11, French, - sp%C3%A9cialisation%20des%20cultures

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 CONT

Para el caso de La Vega de Granada, por múltiples causas se fue diluyendo la especialización de cultivos, y predomina actualmente la producción de cultivos herbáceos y leñosos.  1, record 11, Spanish, - especializaci%C3%B3n%20de%20cultivos

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

A contracting authority shall hold any bid bond, payment bond, performance bond or non-negotiable security deposit that is received by the authority until the terms of the security are fulfilled.  2, record 12, English, - non%2Dnegotiable%20security%20deposit

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

L'autorité contractante doit conserver tout cautionnement de soumission, cautionnement de paiement, cautionnement d'exécution ou dépôt de garantie non négociable qu'elle reçoit jusqu'à la réalisation des exigences qui y sont prévues.  2, record 12, French, - d%C3%A9p%C3%B4t%20de%20garantie%20non%20n%C3%A9gociable

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

If the required documents are received more than 15 days following the termination date, our goal is to process the first pension payment within 30 days of receipt of all required documents.  3, record 13, English, - termination%20date

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Date où prend effet une cessation d'emploi.  2, record 13, French, - date%20de%20cessation%20d%27emploi

Record number: 13, Textual support number: 1 CONT

Si nous recevons tous les documents requis plus de 15 jours après la date de cessation d'emploi, notre objectif est de verser le premier paiement de pension dans les 30 jours suivant la réception des documents en question.  3, record 13, French, - date%20de%20cessation%20d%27emploi

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

An incentive for clean energy generation.  1, record 14, English, - feed%2Din%20tariff

Record number: 14, Textual support number: 1 OBS

An agreed payment is made to the electricity generator per unit of electricity produced, in addition to any revenue received from selling the energy.  1, record 14, English, - feed%2Din%20tariff

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Mesure qui favorise la production d'énergie propre.  1, record 14, French, - tarif%20de%20rachat%20garanti

Record number: 14, Textual support number: 1 OBS

Un paiement convenu est établi avec le producteur d'électricité par unité d'électricité produite, en plus des revenus obtenus de la vente de cette énergie.  1, record 14, French, - tarif%20de%20rachat%20garanti

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

A participant can send a Tranche 1 payment as long as its net owing position(as a result of all its Tranche 1 payments sent and received) is no greater than the collateral that the institution has pledged to the Bank of Canada for Tranche 1 activity.  1, record 15, English, - Tranche%201%20payment

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Le participant peut effectuer des transferts de tranche 1 tant que le solde débiteur net (résultant de tous les paiements qu'il a reçus et envoyés) ne dépasse pas la valeur des titres qu'il a mis en garantie à la Banque du Canada expressément pour les paiements de cette tranche.  1, record 15, French, - paiement%20de%20tranche%201

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

The residual lump-sum payment is usually received within a few months after the RRIF [registered retirement income fund] account has been depleted. Since the residual lump-sum payment and the depletion of the RRIF accounts are two optionable events, the residual lump-sum payment is a considered a multiple event lump-sum payment and the option is granted effective the following month.  1, record 16, English, - residual%20lump%2Dsum%20payment

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

[A] deposit account into which funds are periodically transferred from various local banks, via wire transfer or automated clearing house debit, from other accounts in the same bank, or in different banks.  4, record 17, English, - concentration%20account

Record number: 17, Textual support number: 1 CONT

Cash Concentration Account[ :] Once your deposited checks have cleared and your electronic deposits have been received, your General Disbursement Account would be maintained by us at a target balance sufficient to cover all banking services. This will eliminate the payment of checking account service charges. Your other accounts will be maintained at a zero balance.  5, record 17, English, - concentration%20account

Record number: 17, Textual support number: 2 CONT

Surplus funds in the accounts in the cash centralization network are automatically transferred to the concentration account at a company’s head office bank branch at the end of the day.  6, record 17, English, - concentration%20account

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

Grâce à l'accélération des dépôts, la gestion de votre trésorerie devient plus facile. Les fonds de votre entreprise sont aussitôt portés au crédit de votre compte centralisateur et disponibles immédiatement, peu importe le lieu des dépôts.  3, record 17, French, - compte%20centralisateur

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

Any payment, consideration, gratuity or benefit directly or indirectly charged, demanded, received or collected by any person for the use of an aircraft.  1, record 18, English, - hire%20or%20reward

Record number: 18, Textual support number: 1 OBS

hire or reward: term and definition standardized by the Glossary for Pilots and Air Traffic Services Personnel Committee.  2, record 18, English, - hire%20or%20reward

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Toute rétribution (paiement, contrepartie, gratification, avantage) demandée ou perçue, directement ou indirectement, pour l'utilisation d'un aéronef.  1, record 18, French, - r%C3%A9mun%C3%A9ration

Record number: 18, Textual support number: 1 OBS

rémunération : terme et définition normalisés par le Comité sur le Glossaire à l'intention des pilotes et du personnel des services de la circulation aérienne.  2, record 18, French, - r%C3%A9mun%C3%A9ration

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Where a staff member who has been drawing invalidity pension is reinstated in the foundation the time during which he received such pension shall be included for the purpose of calculating his retirement pension, without payment by him of arrears of contributions.  2, record 19, English, - payment%20of%20arrears%20of%20contributions

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Supplément de cotisation pouvant être appelé postérieurement à l'échéance de la cotisation.  1, record 19, French, - rappel%20de%20cotisation

Record number: 19, Textual support number: 1 OBS

rappel de cotisation : terme normalisé par l'AFNOR. Extrait de la norme NF-K40-001, reproduite avec l'autorisation de l'AFNOR.  2, record 19, French, - rappel%20de%20cotisation

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

The amount payable under Canada Pension Plan.  2, record 20, English, - benefit%20payment

Record number: 20, Textual support number: 1 CONT

A person or estate that has received or obtained by cheque or otherwise a benefit payment to which the person or estate is not entitled, or a benefit payment in excess of the amount of the benefit payment to which the person or estate is entitled, shall forthwith return the cheque or the amount of the benefit payment, or the excess amount, as the case may be.  2, record 20, English, - benefit%20payment

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Montant payable selon le régime de pensions du Canada.  2, record 20, French, - versement%20de%20prestations

Record number: 20, Textual support number: 1 CONT

Une personne ou un ayant droit qui a reçu ou obtenu, par chèque ou autrement, un paiement de prestation auquel elle n'a pas droit, ou à qui a été payée une prestation dont le montant excédait celui auquel elle avait droit, doit immédiatement retourner le chèque ou le montant, ou l'excédent, selon le cas.  2, record 20, French, - versement%20de%20prestations

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

The price assigned to an item for which the price is missing in a particular period.  3, record 21, English, - imputed%20price

Record number: 21, Textual support number: 1 CONT

The term ‘‘imputed price’’ may also refer to the price assigned to an item that is not sold on the market, such as a good or service produced for own consumption, including housing services produced by owner occupiers, or one received as payment in kind or as a free transfer from a government or non-profit institution.  3, record 21, English, - imputed%20price

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

The definitions in this subsection apply in this Part.... "assessable dividend" means an amount received by a corporation at a time when it is a private corporation or a subject corporation as, on account of, in lieu of payment of or in satisfaction of, a taxable dividend from a corporation, to the extent of the amount in respect of the dividend that is deductible under section 112, paragraph 113(1)(a), 113(1)(b) or 113(1)(d) or subsection 113(2) in computing the recipient corporation's taxable income for the year.  2, record 22, English, - assessable%20dividend

Record number: 22, Textual support number: 1 OBS

Part IV, Tax on Taxable Dividends Received by Private Corporations.  3, record 22, English, - assessable%20dividend

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Les définitions qui suivent s'appliquent à la présente partie. [...] «dividende déterminé» : Montant reçu par une société, à un moment où elle est une société privée ou une société assujettie, au titre ou en paiement intégral ou partiel d'un dividende imposable d'une société, jusqu'à concurrence du montant relatif au dividende qui est déductible en application de l'article 112, des alinéas 113 (1)a), b) ou d) ou du paragraphe 113(2) dans le calcul du revenu imposable pour l'année de la société qui a reçu le dividende.  2, record 22, French, - dividende%20d%C3%A9termin%C3%A9

Record number: 22, Textual support number: 1 OBS

Partie IV, impôt sur les dividendes imposables reçus par les sociétés privées.  3, record 22, French, - dividende%20d%C3%A9termin%C3%A9

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Endorsed Shared System. This system is endorsed by the CIO, Treasury Board of Canada. The Transaction-based Automated Purchasing System(TAPS) is a microcomputer, Local Area Network based purchasing system. The system facilitates functional and administrative approval being obtained, and goods received being verified against invoices prior to payment authorization. TAPS, initially developed by Advanced Systems Integrations(ASI), Nepean, Ontario, for the National Transportation Agency, interfaces with Public Works and Government Services’ systems, as well as, several departmental specific financial, assets management and inventory control systems.  2, record 23, English, - Transaction%2DBased%20Automated%20Purchasing%20System

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Système partagé approuvé- Ce système est approuvé par le Dirigeant principal de l'information du Conseil du Trésor du Canada. Le système intégré de traitement des achats (SITA) est un système d'achats sur micro-ordinateur relié à un réseau local. Le système facilite l'obtention des approbations fonctionnelles et administratives, et les marchandises reçues peuvent être vérifiées par rapport aux factures avant que le paiement soit autorisé. Le SITA, qui a été mis au point à l'origine par la firme Advanced Systems Integrations (ASI) de Nepean (Ontario) pour l'Office national des transports, interface avec les systèmes de Travaux publics et Services gouvernementaux Canada, ainsi qu'avec les systèmes financiers, de gestion des biens et des contrôles des stocks de plusieurs ministères.  2, record 23, French, - Syst%C3%A8me%20int%C3%A9gr%C3%A9%20de%20traitement%20des%20achats

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

This is a regular fee paid by the franchisee to the franchisor or the master franchisee on an ongoing basis ...  3, record 24, English, - continuing%20franchise%20fee

Record number: 24, Textual support number: 1 OBS

[The continuing franchise fees] may be monthly, annually or a certain percentage of the gross revenue received by the franchisee. The mode of calculation and time of payment is usually mentioned in franchise agreement or package.  3, record 24, English, - continuing%20franchise%20fee

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Sommes versées périodiquement par le franchisé en contrepartie du maintien des droits conférés par le contrat de franchise et des services généraux ou spécifiques que doit fournir le franchiseur pendant la durée de la franchise.  1, record 24, French, - redevance%20de%20franchisage

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

[A] charge to a customer whose monthly payment has not been received as of the due date or stated deadline for payment as shown on the billing statement.  3, record 25, English, - late%20payment%20fee

Record number: 25, Textual support number: 1 OBS

[A late payment fee] can be stated in terms of a flat per-transaction fee or a percentage of the amount of the cash advance.  3, record 25, English, - late%20payment%20fee

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Pénalité appliquée sur un prêt ou une ouverture de crédit, imposée par le prêteur ou l'établissement de crédit lorsqu'un paiement n'est pas encore reçu passé l'échéance prévue.  6, record 25, French, - frais%20de%20retard%20de%20paiement

Record number: 25, Textual support number: 1 CONT

Frais de paiement en retard : Frais imposés si le montant mensuel minimal n'est pas versé à la date d'échéance.  7, record 25, French, - frais%20de%20retard%20de%20paiement

Record number: 25, Textual support number: 2 CONT

Si vous payez vos factures par voie électronique, vous évitez les tracas et la paperasserie qui sont normalement associés au suivi des factures en papier et pouvez même économiser sur les frais de retard de paiement.  8, record 25, French, - frais%20de%20retard%20de%20paiement

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

A government payment to an individual, an organization or another government that is not a loan or investment and for which no goods or services are received in return.  2, record 26, English, - transfer%20payment

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Somme versée sans contrepartie par l'État ou par d'autres collectivités ou des organismes publics, par exemple les prestations sociales, les allocations familiales et les prestations d'assurance chômage.  1, record 26, French, - paiement%20de%20transfert

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

Choice made on a return that affects the amount of taxes that will have to be paid.  2, record 27, English, - tax%20election

Record number: 27, Textual support number: 1 CONT

Tax election : The Company will elect, in the manner and within the time provided under Part VI 1 of the Tax Act, to pay or cause payment of the tax under Part VI. 1 of the Tax Act at a rate such that corporate holders of the Series 3 Preference Shares will not be required to pay tax under Part IV. 1 of the Tax Action dividends received on the Series 3 Preference Shares.  3, record 27, English, - tax%20election

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Choix fiscal : De la manière et dans les délais en vertu de la partie VI.1 de la Loi de l'impôt, la société choisira de payer ou de faire payer l'impôt en vertu de la partie VI.1 de la dite loi à un taux tel que les sociétés qui détiennent des actions privilégiées de série 3 ne seront pas tenues de payer l'impôt aux termes de la partie IV.1 de la dite loi sur les dividendes reçus sur les actions privilégiées de série 3.  2, record 27, French, - choix%20fiscal

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

Shall issue a receipt in duplicate for all money received other than taxes; the treasurer shall deliver immediately to the person making the payment the original receipt and the duplicate shall be retained by the treasurer...  2, record 28, English, - receipt%20in%20duplicate

Record number: 28, Textual support number: 2 CONT

Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U.S. dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Keep the copy for your records.  3, record 28, English, - receipt%20in%20duplicate

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

Utilisez un carnet de reçu en duplicata. En insistant sur le règlement par chèque de la plupart des comptes, le nombre de reçus à remettre sera limité.  1, record 28, French, - re%C3%A7u%20en%20duplicata

Record number: 28, Textual support number: 1 OBS

Pluriel : des duplicatas ou des duplicata.  2, record 28, French, - re%C3%A7u%20en%20duplicata

Record number: 28, Textual support number: 2 OBS

duplicatas (pl.) : Cette graphie, puisée des Rectifications de l'orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004).  3, record 28, French, - re%C3%A7u%20en%20duplicata

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

A reservation for which the hotel has received cash payment for at least the first night's lodging in advance and is obligated to hold the room regardless of the guest's time of arrival.  1, record 29, English, - deposit%20reservation

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Réservation pour laquelle a été versé un montant qui correspond généralement au prix de la première nuit du séjour.  1, record 29, French, - r%C3%A9servation%20provisionn%C3%A9e

Record 29,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

Requited payments. Transactions involving payment for a quid pro quo, that is something received in return, whether goods, services, use or ownership of property, or factor services.  2, record 31, English, - requited%20payment

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

The purpose of the CCPS is to provide central automated data processing of pay entitlements, allowances and deductions for regular force members and Class C reserve force members and to provide pay offices with on-line access to the member's pay accounts. The CCPS also includes central direct payment to banks, pay allotments and the production of pay statements for the members. All UPDTs submitted are initially received by the CCPS which separates them and forwards them for processing in the CCPS and/or MPIS(Military Personnel Information System). The UPDTs(Unit Personnel Data Transactions) are then edited and validated in the CCPS and applied to the member's pay account.  1, record 32, English, - Central%20Computation%20Pay%20System

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

Le but du SCCS est de fournir un système central de traitement automatisé des bénéfices, des allocations et des déductions reliés à la solde, pour les militaires de la Force régulière et de la réserve Classe C, et aussi de fournir au bureau de la Solde un accès direct au compte de la solde des militaires. Le SCCS offre aussi des services de paiement direct aux banques, de déductions de solde et de production de relevé de solde pour les militaires. Tous les MDPU soumis sont initialement reçus par le SCCS et/ou le SIPM (Système d'information sur le personnel militaire). Les MDPU (mouvements de données du personnel à l'unité) sont alors édités et validés dans le SCCS et sont par la suite exécutés.  1, record 32, French, - Syst%C3%A8me%20central%20de%20calcul%20de%20la%20solde

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

A payment obligation is discharged by transferring "liquidity", ie the economic power necessary for immediate further economic action, to the payee.  1, record 33, English, - payment%20obligation

Record number: 33, Textual support number: 2 CONT

Departmental accounting systems should be designed to enable accruals to be recorded for foods and services which have been received and for which definite obligation for payment will arise in the future...  2, record 33, English, - payment%20obligation

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

L'obligation de paiement d'un souscripteur est remplie lorsque le montant dû a été payé à l'aide d'un virement de fonds sur ce compte.  2, record 33, French, - obligation%20de%20paiement

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 DEF

Resource available to a student to cover a specific element of his education or living costs.  1, record 34, English, - targeted%20resource

Record number: 34, Textual support number: 1 OBS

These resources may be received from a government, a private sector agency, or a third party. Targeted resources might include : voluntary contributions from students, spouses or parents, over and above the amounts assessed; scholarship trust fund amounts greater than the assessed contribution; payment of tuition directly to the educational institution made by a third party; room and board provided by an employer; subsidies or bursaries for child care, including foster child care; social assistance for living costs.  1, record 34, English, - targeted%20resource

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 DEF

Ressources dont dispose l'étudiant pour payer une partie précise de ses frais d'études ou de subsistance.  1, record 34, French, - ressource%20cibl%C3%A9e

Record number: 34, Textual support number: 1 OBS

Ces ressources peuvent provenir d'un gouvernement, d'un organisme privé ou d'une tierce partie. Il peut s'agir, entre autres : de contributions volontaires de l'étudiant, de son conjoint ou sa conjointe ou de ses parents en sus des montants estimés; de tout montant d'un fonds fiduciaire de bourses d'études excédant la contribution estimée; de frais de scolarité payés directement à l'établissement d'enseignement par une tierce partie; du montant de la pension payée par un employeur; de subventions ou bourses pour le paiement des frais de garde d'enfants, y compris d'enfants en famille d'accueil; des prestations d'aide sociale reçues pour le paiement des frais de subsistance.  1, record 34, French, - ressource%20cibl%C3%A9e

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

When dealing with sensitive cases where the element of time is an issue, such as a withdrawal of a requirement to pay or release of writ subject to a payment being received, clients should continue to be asked to personally deliver or have a representative...  1, record 35, English, - release%20of%20writ

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

A [data] bank which contains information on payment data received from various payment systems for the purpose of delivering payment data to financial institutions for deposit to a recipient's account. This bank, administered by Public Works and Government Services Canada, receives recipients’ Financial Institution Branch and Account numbers, the user cross-reference number used by the payment system to identify the payee and the payee's name. The purpose of this bank is to effect direct deposit payments.  3, record 36, English, - Direct%20Deposit%20Interface%20System

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Banque [de données] qui renferme de l'information sur les données de paiement reçues de différents systèmes de paiement dans le but de transmettre cette information aux établissements financiers pour être déposée dans un compte de bénéficiaire. Cette banque, administrée par Travaux publics et Services gouvernementaux Canada, reçoit le numéro de la succursale de l'établissement financier du bénéficiaire ainsi que le numéro de compte du bénéficiaire, le numéro de renvoi de l'usager, utilisé par le système de paiement pour identifier le bénéficiaire et le nom du bénéficiaire. L'objectif de cette banque de données est d'effectuer les paiements par dépôt direct.  3, record 36, French, - Syst%C3%A8me%20d%27interface%20de%20d%C3%A9p%C3%B4t%20direct

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

Before the grain is shipped at multi-terminal ports, the clearance association receives "shipping orders" from exporters. These orders are marched with the "charter slips" received by vessel agents for incoming ships to minimize the number of terminals at which a ship will have to berth to complete loading. Grain in drawn from the terminal elevators under the supervision of the CGC, which issues a "Certificate Final" stating the weight and grade on which the transaction is based. These documents are among those required by the exporter to claim payment.  2, record 37, English, - charter%20slip

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 CONT

Quand il y a du grain à expédier, l'association reçoit les «ordres de transport» des expéditeurs et les fait correspondre aux «feuilles d'affrètement» communiquées par les agent maritimes. Elle établit ensuite la répartition des bateaux entre les silos afin de les utiliser, les uns et les autres, avec le maximum d'efficacité. Plusieurs facteurs sont pris en considération : quantités entreposées des grades requis, stocks totaux du silo et son état d'encombrement, possibilité pour le silo envisagé de charger le bateau en question, compte tenu de la profondeur d'eau et du type d'installation de chargement. Dans la majorité des cas, pour compléter son chargement, le bateau devra se rendre à deux ou trois silos.  1, record 37, French, - feuille%20d%27affr%C3%A8tement

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

Before the grain is shipped at multi-terminal ports, the clearance association receives "shipping orders" from exporters. These orders are marched with the "charter slips" received by vessel agents for incoming ships to minimize the number of terminals at which a ship will have to berth to complete loading. Grain in drawn from the terminal elevators under the supervision of the CGC, which issues a "Certificate Final" stating the weight and grade on which the transaction is based. These documents are among those required by the exporter to claim payment.  2, record 38, English, - shipping%20orders

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

Quand il y a du grain à expédier, l'association reçoit les "ordres de transport" des expéditeurs et les fait correspondre aux "feuilles d'affrètement" communiquées par les agent maritimes. Elle établit ensuite la répartition des bateaux entre les silos afin de les utiliser, les uns et les autres, avec le maximum d'efficacité. Plusieurs facteurs sont pris en considération : quantités entreposées des grades requis, stocks totaux du silo et son état d'encombrement, possibilité pour le silo envisagé de charger le bateau en question, compte tenu de la profondeur d'eau et du type d'installation de chargement. Dans la majorité des cas, pour compléter son chargement, le bateau devra se rendre à deux ou trois silos.  1, record 38, French, - ordre%20de%20transport

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

... a transaction ticket in respect of every currency exchange transaction, that may take the form of an entry in a transaction register, and that indicates(i) the date, the amount and the type of currency of the purchase or sale,(ii) the method, amount and currency of payment made or received, as the case may be, and(iii) in the case of a transaction in excess of $1, 000, or its equivalent in a foreign currency, that is carried out by an individual, the name of that individual...  1, record 39, English, - transaction%20register

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

[...] pour chaque opération de change, une fiche d'opération qui peut consister en une inscription d'un registre des opérations et qui indique : (i) la date de l'opération, le montant et le type des devises achetées ou vendues, (ii) le mode de paiement utilisé et le montant et le type de devises du paiement effectué ou reçu en échange, (iii) dans le cas d'une opération de plus de 1 000 $, ou son équivalent en devises étrangères, effectuée par un individu, le nom de cet individu [...]  1, record 39, French, - registre%20des%20op%C3%A9rations

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

For the purposes of paragraph 3(h) of the Act, the Act applies to(a) every person who is engaged in a business, profession or activity in the course of which cash is received for payment or transfer to a third party; and(b) casinos.  1, record 40, English, - cash

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

Sont visés pour l'application de l'alinéa 3h) de la Loi : a) les personnes qui, dans le cadre de l'exploitation d'une entreprise ou de l'exercice d'une profession ou d'une activité, reçoivent des montants en espèces en vue de les verser ou de les transférer à un tiers; b) les casinos.  1, record 40, French, - montants%20en%20esp%C3%A8ces

Record number: 40, Textual support number: 1 OBS

montants en espèces; espèces : termes habituellement utilisés au pluriel.  2, record 40, French, - montants%20en%20esp%C3%A8ces

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

... a transaction ticket in respect of every currency exchange transaction, that may take the form of an entry in a transaction register, and that indicates(i) the date, the amount and the type of currency of the purchase or sale,(ii) the method, amount and currency of payment made or received, as the case may be, and(iii) in the case of a transaction in excess of $1, 000, or its equivalent in a foreign currency, that is carried out by an individual, the name of that individual...  1, record 41, English, - transaction%20ticket

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 CONT

[...] pour chaque opération de change, une fiche d'opération qui peut consister en une inscription d'un registre des opérations et qui indique : (i) la date de l'opération, le montant et le type des devises achetées ou vendues, (ii) le mode de paiement utilisé et le montant et le type de devises du paiement effectué ou reçu en échange, (iii) dans le cas d'une opération de plus de 1 000 $, ou son équivalent en devises étrangères, effectuée par un individu, le nom de cet individu [...]  1, record 41, French, - fiche%20d%27op%C3%A9ration

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

The PCML Act and regulations apply to all financial institutions, foreign exchange businesses, securities brokers, portfolio managers, investment counsellors, life insurance companies, casinos, and any person or entity engaged in a business or profession where cash is received for payment or transfer to a third party.  1, record 42, English, - foreign%20exchange%20business

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

La LRPC et le règlement afférent s'appliquent à l'ensemble des établissements financiers, des entreprises de change de devises étrangères, des courtiers de valeurs mobilières, des gestionnaires de portefeuilles, des conseillers en placement, des sociétés d'assurance-vie, des casinos et des personnes ou entités qui, dans le cadre de leurs activités ou de leurs fonctions, encaissent de l'argent pour se faire payer ou pour le transférer à un tiers.  1, record 42, French, - entreprise%20de%20change%20de%20devises%20%C3%A9trang%C3%A8res

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 OBS

When an invoice is being processed, it can be blocked or stopped from being paid either automatically or manually. For example, the quantity indicated on the invoice is greater than the quantity received so the invoice was automatically blocked. Other reasons are as follows : Q=quantity variance, P=Price variance, D=schedule variance, G=Order price qantity variance, M=Manually blocked for payment, O=Blocked for æother’ reasons, I=Blocked for quality inspection  1, record 43, English, - blocking%20reason

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 OBS

Quand une facture est traitée, il est possible de la bloquer ou d'en retenir le paiement soit automatiquement ou manuellement. Par exemple, la quantité indiquée sur la facture est supérieure à la quantité reçue, ce qui bloque automatiquement la facture. Voici d'autres motifs : Q = écart de quantité, P = écart de prix, D = écart d'horaire, G = écart sur quantité en unité de prix, M = Paiement bloqué manuellement, O = Bloqué pour « d'autres » motifs, I = Bloqué pour inspection de la qualité Application MM du SAP.  1, record 43, French, - motif%20de%20blocage

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

A payment, especially of part of a sum of money received, made by some illegal or otherwise secret agreement(such as for help in making profit) or by coercion.  4, record 44, English, - kickback

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Somme d'argent, cadeau ou privilège offerts illégalement pour obtenir des avantages.  2, record 44, French, - pot%2Dde%2Dvin

Record number: 44, Textual support number: 1 OBS

Les équivalents anglais «kickback» et «pay-off» ont un sens plus étroit. Il s'agit de pots-de-vin donnés en argent seulement.  2, record 44, French, - pot%2Dde%2Dvin

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

Form +T2078, Revenue Canada Taxation.  2, record 45, English, - Election%20under%20subsection%20147%2810%2E%201%29%20in%20Respect%20of%20a%20Single%20Payment%20Received%20from%20a%20Deferred%20Profit%20Sharing%20Plan

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

Formule +T2078, Revenu Canada Impôt.  2, record 45, French, - Choix%20fait%20en%20vertu%20du%20paragraphe%20147%2810%2E1%29%20concernant%20un%20paiement%20unique%20tir%C3%A9%20d%27un%20r%C3%A9gime%20de%20participation%20diff%C3%A9r%C3%A9e%20aux%20b%C3%A9n%C3%A9fices

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

Publication number E620 of Revenue Canada.  1, record 46, English, - Record%20of%20Payment%20Received%20by%20Telephone

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

Publication numéro E620 de Revenu Canada.  1, record 46, French, - Relev%C3%A9%20de%20paiements%20re%C3%A7u%20par%20t%C3%A9l%C3%A9phone

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

The applicant has established procedures to ensure that it has the ability to reconcile payment messages sent with acceptance or rejection notifications received, to identify any unmatched payment messages.  1, record 47, English, - unmatched%20message

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

Le demandeur a des procédures établies lui donnant la possibilité de vérifier la concordance entre les messages de paiement expédiés et les avis d'acceptation ou de rejet reçus, de façon à identifier les messages de paiement sans contrepartie.  1, record 47, French, - message%20sans%20contrepartie

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

The Canadian Payments Association requests confirmation from each participant with the information set out in the Last Payment Received program and the Audit Trail and the Log Report.  1, record 48, English, - Last%20Payment%20Received%20program

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 CONT

L'Association canadienne des paiements demande à chaque participant de confirmer les renseignements figurant dans le programme Dernier paiement reçu et dans la Piste de vérification et le Rapport de consultation.  1, record 48, French, - programme%20Dernier%20paiement%20re%C3%A7u

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

A statement usually prepared when the final account and balance sheets of a company are produced. This statement would normally show how funds are received i. e. from profits, sale of assets, increased capital, etc. It will also show how these funds have been used, i. e. payment of dividends, purchase of fixed assets, repayment of loans, etc. The date on this statement is usually the same as that on the final accounts and balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 49, English, - fund%20flow%20statement

Record 49,  Textual support,  French

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

The written instructions from a customer(the principal) instructing the bank(the agent) on the presentation and ultimate payment of the specified documents. Instructions should also be received in the event of non-acceptance or non-payment of the draft/documents. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 50, English, - collection%20order

Record 50,  Textual support,  French

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 DEF

A bill of exchange that is accepted by a drawer who merely lends his or her name to the bill and has not received any consideration. When the bill falls due the drawee looks to the drawer to provide funds to make payment. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  1, record 51, English, - accommodation%20bill

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 CONT

Ces traites sont tirées sur des personnes qui ne doivent rien, mais qui acceptent par complaisance. Ce sont des traites sans provision.  1, record 51, French, - traite%20de%20complaisance

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

Funds that are available to an exporter to finance either the purchase or manufacture of goods until final payment has been received from the importer. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 52, English, - pre%2Dfinancing%20credit

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 DEF

Crédit dont peut bénéficier une entreprise exportatrice, et destiné à financer, pendant la durée nécessaire à l'exécution d'un marché important conclu avec l'étranger, les besoins de trésorerie nés de ce marché.  1, record 52, French, - cr%C3%A9dit%20de%20pr%C3%A9financement%20d%27exportations

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

When a borrower is placed in nonaccrual status, accrued interest is eliminated from the financial statement receivable balances and interest income is correspondingly reduced. During the time the borrower remains in nonaccrual status, interest income is reflected in the financial statement only to the extent actually received in cash. Placing a borrower in nonaccrual status in no way affects the interest payment obligations to the borrower; interest continues to be billed on the original terms of the loan.  1, record 53, English, - in%20a%20nonaccrual%20status

Record 53,  Textual support,  French

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  French

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 CONT

For workers in general, the guaranteed level of benefit would be set fairly low, and in order to maintain work incentives the tax-back rate would be only 20% of the income of the recipient(that is the payment would be reduced by 20% of the outside income received).  2, record 55, English, - tax%2Dback%20rate

Record 55,  Textual support,  French

Record number: 55, Textual support number: 1 CONT

Le niveau garanti de prestations serait assez bas pour les travailleurs en général et, de façon à inciter au travail, le taux de récupération fiscale se situerait à 20% (autrement dit, seulement 20% du revenu en provenance d'autres sources serait déduit des prestations).  2, record 55, French, - taux%20de%20r%C3%A9cup%C3%A9ration%20fiscale

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 DEF

A payment for which no value or service has been received by the Crown but for which a liability is recognized.  2, record 56, English, - nugatory%20payment

Record number: 56, Textual support number: 1 OBS

e.g. reimbursement for rented equipment that was stolen while in the possession of a government department or agency; payment of interest on expropriation of land for the Government of Canada; and payment of a claim as a result of early termination of a lease.  3, record 56, English, - nugatory%20payment

Record 56,  Textual support,  French

Record number: 56, Textual support number: 1 DEF

Versement effectué sans qu'aucun avantage ou service n'ait été reçu par l'État, mais pour lequel ce dernier admet avoir une obligation.  2, record 56, French, - paiement%20sans%20contrepartie

Record number: 56, Textual support number: 1 OBS

par exemple, le remboursement de matériel loué ayant été volé alors qu'il était entre les mains d'un ministère ou d'un organisme fédéral, le paiement d'intérêt pour une terre expropriée par l'État canadien et le paiement d'une indemnité lors de la résiliation d'un bail.  3, record 56, French, - paiement%20sans%20contrepartie

Record 56,  Textual support,  Spanish

Record 57,  Textual support,  English

Record number: 57, Textual support number: 1 DEF

The financial obligations of the Government of Canada to organizations and individuals outside the government accounting entity, excluding unmatured debt and specified purpose accounts. Generally, these other liabilities are for goods and services received by the government for accrued interest on the public debt, and for payment instruments which have yet to be charged to the Consolidated Revenue Fund.  1, record 57, English, - other%20liabilities

Record 57,  Textual support,  French

Record number: 57, Textual support number: 1 DEF

Dettes de l'État canadien envers les tiers, à l'exclusion de la dette non échue et des comptes à fins déterminées. En général, ces dettes représentent des biens et des services fournis à l'État, les intérêts courus de la dette publique et les demandes de paiements qui n'ont pas encore été imputés au Trésor.  1, record 57, French, - autre%20passif

Record 57,  Textual support,  Spanish

Record 58,  Textual support,  English

Record number: 58, Textual support number: 1 OBS

Account established by Vote 22a, Appropriation Act No. 9, 1966, to record :(a) such part of the money received from the Custodian of Enemy Property, proceeds of the sale of property and the earnings of property, and,(b) all amounts received from governments of other countries pursuant to agreements entered into after April 1, 1966, relating to the settlement of Canadian claims, and also records payment of claims submitted, including payment of the expenses incurred in investigating and reporting on such claims.  2, record 58, English, - Foreign%20Claims%20Fund

Record 58,  Textual support,  French

Record number: 58, Textual support number: 1 OBS

Compte établi par le crédit 22a de la Loi des subsides n° 9 de 1966, afin d'inscrire : a) toute partie des deniers reçus du Séquestre des biens ennemis, le produit de la vente de biens et les bénéfices provenant des biens, et, b) toutes les sommes reçues des gouvernements d'autres pays à la suite d'ententes intervenues après le 1er avril 1966 relativement au règlement de réclamations présentées par le Canada, et enregistre également le paiement des réclamations soumises, y compris le paiement des dépenses encourues lors de la vérification et déclaration des réclamations.  2, record 58, French, - Fonds%20de%20r%C3%A9clamations%20%C3%A0%20l%27%C3%A9tranger

Record 58,  Textual support,  Spanish