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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

... for the purposes of paragraph(a. 2), one or more risks insured by a foreign affiliate of a taxpayer that, if this Act were read without reference to this paragraph, would not be specified Canadian risks(in this paragraph referred to as the "foreign policy pool") are deemed to be specified Canadian risks...  1, record 1, English, - foreign%20policy%20pool

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

[…] pour l’application de l’alinéa a.2), un ou plusieurs risques (appelés «groupe de polices étrangères» au présent alinéa) qui sont assurés par une société étrangère affiliée d’un contribuable et qui, en l’absence du présent alinéa, ne seraient pas des risques canadiens déterminés sont réputés être des risques canadiens déterminés […]  1, record 1, French, - groupe%20de%20polices%20%C3%A9trang%C3%A8res

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

This anti-avoidance rule was amended in 2014 to curtail certain sophisticated tax-planning arrangements(sometimes referred to as "insurance swaps"). These arrangements were designed to circumvent the existing anti-avoidance rule while allowing the affiliate to retain its economic exposure to a pool of Canadian risks.  1, record 2, English, - insurance%20swap

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Cette règle anti-évitement a été modifiée en 2014 afin de mettre fin à certains mécanismes de planification fiscale sophistiqués (que l’on nomme parfois des «swaps d’assurance»). Ces mécanismes ont été conçus afin de contourner la règle anti-évitement actuelle, tout en permettant à la société affiliée de conserver son exposition économique à un ensemble de risques canadiens.  1, record 2, French, - swap%20d%27assurance

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The Weightless Environment Training Facility(WETF)... consists of a water-filled pool with dimensions of 25 ft.(depth) x 78 ft.(length) x 33 ft.(width). Also included, is a urification system, environmental controls, television monitoring, a 5-ton capacity overhead crane, a test director, and medical support personnel... The WETF is a controlled neutral buoyancy facility used to simulate the conditions of weightlessness for astronaut training. It provides for the evaluation of body restraints, handholds, and extravehicular activity(EVA) equipment; for the development of crew procedures and for the determination of EVA capabilities and workload limits. The facility provides high fidelity simulations of crew on-orbit operations in a controlled environment and substantially reduces human risks when performing EVA operations.  2, record 3, English, - weightless%20environment%20training%20facility

Record number: 3, Textual support number: 1 OBS

weightless environment training facility; WETF: term and abbreviation officially approved by the International Space Station official approval Group (ISSOAG).  3, record 3, English, - weightless%20environment%20training%20facility

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

À la NASA, les astronautes s'entraînent dans un caisson aquatique où sont simulées les conditions d'impesanteur.  2, record 3, French, - centre%20d%27entra%C3%AEnement%20en%20impesanteur

Record number: 3, Textual support number: 2 OBS

centre d'entraînement en impesanteur; WETF : terme et abréviation uniformisés par le Groupe de travail de la terminologie de la Station spatiale internationale (GTTSSI).  2, record 3, French, - centre%20d%27entra%C3%AEnement%20en%20impesanteur

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Intercommunality is a range of tools which enables local authorities to pool their competence and their means. As such, it enables action needed for the prevention of natural risks(civil works and various programs) to be carried out jointly.  3, record 4, English, - intercommunality

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

coopération intercommunale : désigne les diverses et nombreuses formules permettant aux communes de se regrouper sans disparaître. La plupart de ces formules débouchent sur la création d'établissements publics (EP) selon les modalités fixées par le Code général des collectivités territoriales.  2, record 4, French, - intercommunalit%C3%A9

Record number: 4, Textual support number: 2 CONT

L'intercommunalité est une gamme d'outils permettant aux communes une mise en commun variable de leurs compétences et de leurs moyens. À ce titre, elle permet de mutualiser des actions inhérentes à la prévention des risques naturels (travaux, programmes divers).  3, record 4, French, - intercommunalit%C3%A9

Record number: 4, Textual support number: 3 CONT

Une telle conception s'oppose aux tentatives d'intercommunalité ou encore à une orientation économiste visant à tenir compte d'équilibre et d'activités entre résidence pour délimiter des zones d'intervention.  4, record 4, French, - intercommunalit%C3%A9

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Sharing of risks among members of an insurance pool.  2, record 5, English, - risk%20pooling

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

An association of 33 Canadian stock companies which operates as a pool, and provides property damage, differences in condition and time element coverages for large industrial oil, petro-chemical and service risks. Also provides an engineering and inspection service to policyholders.  3, record 6, English, - Canadian%20Industrial%20Risks%20Insurers

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Renseignement confirmé par l'organisme.  3, record 6, French, - Canadian%20Industrial%20Risks%20Insurers

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A system set up by the World Bank to equalize among all borrowers, at any time, the risks inherent in fluctuations in the exchange rates of the currencies disbursed and repayable on all Bank loans included in the system. Equalization is achieved by pooling all currencies disbursed and outstanding on participating loans and by expressing the outstanding principal amount of each such loan as a share of the pool. As a result, loan-service obligations on each participating loan are related to all amounts in various currencies disbursed and outstanding on all loans in the system.  1, record 7, English, - currency%20pooling%20system

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

A first loss facility would be considered significant if it meets the following conditions :-there is a documented and reliable credit history of at least a full business cycle for the specific type of assets in each underlying pool;-the financial institution's credit process properly assesses the credit and other risks in accordance with its standard credit policy for arm's-length counterparties; and-the facility adequately covers the expected losses in any foreseeable situation. [Office of the Superintendent of Financial Institutions].  1, record 8, English, - standard%20credit%20policy

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Une protection de premier niveau sera considérée comme importante si elle répond aux conditions suivantes : - il existe un dossier de crédit étayé et fiable couvrant au moins un cycle économique complet pour le type particulier d'actifs du bloc sous-jacent; - l'institution financière évalue convenablement les risques de crédit et autres, conformément à sa politique normale de crédit à des contreparties indépendantes; - la protection couvre les pertes attendues dans toute situation prévisible. [Bureau du surintendant des institutions financières].  1, record 8, French, - politique%20normale%20de%20cr%C3%A9dit

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

A first loss facility would be considered significant if it meets the following conditions :-there is a documented and reliable credit history of at least a full business cycle for the specific type of assets in each underlying pool;-the financial institution's credit process properly assesses the credit and other risks in accordance with its standard credit policy for arm's-length counterparties; and-the facility adequately covers the expected losses in any foreseeable situation. [Office of the Superintendent of Financial Institutions].  1, record 9, English, - documented%20credit%20history

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Une protection de premier niveau sera considérée comme importante si elle répond aux conditions suivantes : - il existe un dossier de crédit étayé et fiable couvrant au moins un cycle économique complet pour le type particulier d'actifs du bloc sous-jacent; - l'institution financière évalue convenablement les risques de crédit et autres, conformément à sa politique normale de crédit à des contreparties indépendantes; - la protection couvre les pertes attendues dans toute situation prévisible [Bureau du surintendant des institutions financières].  1, record 9, French, - dossier%20de%20cr%C3%A9dit%20%C3%A9tay%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

For innovations that need development but for which either expertise or financing priority is missing within the company, seeking a joint venture partner is an appealing alternative. This is a much-touted approach today, appealing to the inclination of governments, academics and consultants alike to pool the risk.  2, record 10, English, - pool%20risks

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Pour les innovations qui ont besoin d'être développées mais pour lesquelles l'entreprise n'a ni l'expertise ni les fonds requis, la solution de la coentreprise est très intéressante. Cette approche jouit aujourd'hui de la faveur populaire : le partage de risques qui lui est propre plaît aux gouvernements, aux universitaires et aux experts-conseils.  2, record 10, French, - mettre%20en%20commun%20des%20risques

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

There follows a list of risks such as restaurants, liquor lounges, taverns, beer parlors, bowling alleys, billiard rooms and pool halls for which the contents rate with 80% co-insurance must be used.  1, record 11, English, - contents%20rate

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

(...) (suit alors une énumération de risques comme les restaurants, bars, cabarets, tavernes, salles de quilles, salles de billard pour lesquels on utilise les taux de contenu avec règle proportionnelle à 80%).  1, record 11, French, - taux%20de%20contenu

Record 11,  Textual support,  Spanish