TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The taxpayer's EBITDA [earnings before interest, taxes, depreciation and amortization] is referred to in the rules as "adjusted taxable income"(defined in subsection 18. 2(1) [of the Income Tax Act]), and is determined based on amounts taken into account in computing its tax liability under Part I of the [Income Tax Act], rather than amounts reported in its financial statements. A taxpayer's adjusted taxable income is its taxable income(or, in the case of a non-resident taxpayer, taxable income earned in Canada), determined under Part I of the [Income Tax Act], as adjusted for certain items.  2, record 1, English, - adjusted%20taxable%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Le BAIIDA [bénéfice avant intérêts, impôts, et dotations aux amortissements] du contribuable est appelé «revenu imposable rajusté» dans les règles (au sens du paragraphe 18.2(1) [de la Loi de l'impôt sur le revenu]), et est déterminé en fonction des montants pris en compte dans le calcul de son impôt prévu à la partie I de la [Loi de l'impôt sur le revenu], plutôt que les montants déclarés dans ses états financiers. Le revenu imposable rajusté d'un contribuable est son revenu imposable (ou, dans le cas d'un contribuable non-résident, le revenu imposable gagné au Canada), déterminé en vertu de la partie I de la [Loi de l'impôt sur le revenu], tel que rajusté pour certains éléments.  2, record 1, French, - revenu%20imposable%20rajust%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The military hopes to use this radar, commonly referred to as the Arctic over-the-horizon radar, to detect small, fast moving items such as aircraft, cruise missiles, hypersonic glide vehicles, ballistic missiles, and UAS [unmanned aircraft system] threats.  3, record 2, English, - Arctic%20over%2Dthe%2Dhorizon%20radar

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

In the late 19th and early 20th centuries, [Inuit] began creating sculptures as a source of income. These early commercial carvings were sold or traded to European and American whalers, who began frequenting the arctic regions at that time. [These] small items are usually referred to as "trade sculptures. "  2, record 3, English, - trade%20sculpture

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

À la fin du XIXe siècle et au début du XXe siècle, [les Inuits] ont commencé à créer des sculptures comme source de revenu. Ces premiers objets commerciaux sculptés étaient vendus ou échangés aux baleiniers européens ou américains qui commençaient à fréquenter les régions arctiques à cette époque. [Ces] petites pièces [sont] habituellement désignées par l'expression «sculptures d'échange».  1, record 3, French, - sculpture%20d%27%C3%A9change

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

[Baking] is primarily used for the preparation of bread, cakes, pastries and pies, tarts, quiches, cookies and crackers. Such items are sometimes referred to as "baked goods, "and are sold at a bakery. A person who prepares baked goods as a profession is called a baker.  5, record 4, English, - baked%20good

Record number: 4, Textual support number: 1 OBS

baked good: term extracted from the “Glossaire de l’agriculture” and reproduced with permission of the Organisation for Economic Co-operation and Development.  6, record 4, English, - baked%20good

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Les boulangers-pâtissiers font des pains, des petits pains, des muffins, des tartes, des pâtisseries, des gâteaux et des biscuits [...]  2, record 4, French, - produit%20de%20boulangerie%2Dp%C3%A2tisserie

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The fourth phase of operations at the disaster site is referred to as the recovery operation. It is a systematic and coordinated recovery, or clearing, of evidence, remains, personal effects, and loose personal items from a grid square.  2, record 5, English, - recovery%20operation

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

La récupération des restes humains et des débris est très laborieuse parce que les débris gisent en eaux profondes (à 190 pieds de profondeur) et que l'endroit présente des dangers à cause des nombreux débris fragmentés qui entravent l'opération de récupération.  2, record 5, French, - op%C3%A9ration%20de%20r%C3%A9cup%C3%A9ration

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The use of electromagnetic, or inductive coupling in the radio frequency portion of the spectrum to communicate to or from a tag through a variety of modulation and encoding schemes to uniquely read the identity of an RF [radio frequency] tag.  3, record 6, English, - radio%20frequency%20identification

Record number: 6, Textual support number: 1 CONT

Radio frequency identification(RFID) is a subset of a group of technologies, often referred to as automatic identification, that are used to help machines identify objects, and which include bar codes and smart cards. RFID refers to the subset of automatic identification that uses radio waves to automatically identify bulk or individual items.  4, record 6, English, - radio%20frequency%20identification

Record number: 6, Textual support number: 1 OBS

radio frequency identification; RFID: term, abbreviation and definition standardized by ISO/IEC [International Electrotechnical Commission].  5, record 6, English, - radio%20frequency%20identification

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Technique qui permet d'identifier des objets, des véhicules, des animaux ou des personnes au moyen d'un dispositif électronique transmettant par radiofréquence des informations préenregistrées à un lecteur qui l'interroge à faible distance.  5, record 6, French, - identification%20par%20radiofr%C3%A9quence

Record number: 6, Textual support number: 1 CONT

L'identification par radiofréquence (IRF) appartient aux technologies dites d'identification automatique employées pour permettre à des machines de détecter des objets grâce à des codes à barres et à des cartes à puce. Plus précisément, l'IRF est un type de technologie d'identification automatique permettant d'identifier des articles ou des objets particuliers, ou encore des lots de ceux-ci, et ce, grâce à des ondes radio.  2, record 6, French, - identification%20par%20radiofr%C3%A9quence

Record number: 6, Textual support number: 1 OBS

radio-identification; identification radio : termes et définition publiés au Journal officiel de la République française le 9 septembre 2006.  8, record 6, French, - identification%20par%20radiofr%C3%A9quence

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 CONT

La Cumbre Mundial de la ONU sobre la Sociedad de la Información, celebrada en Ginebra el 10 de diciembre de 2003, puso de manifiesto el potencial y los problemas de estos sistemas obligando a los asistentes a llevar insignias de seguridad, aunque no se les informó de que contenían tarjetas inteligentes integradas y también un sistema de Identificación por Radiofrecuencia (RFID), mediante el cual se podían seguir sus pasos por toda la Cumbre.  2, record 6, Spanish, - identificaci%C3%B3n%20por%20radiofrecuencia

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

A hierarchy of types of evidence emerges when an exhaustive review of the applicable law is made. First, regard is had to natural boundaries, being the boundaries of lakes, rivers, streams, cliffs or other identifiable topographic features. Second, regard is had to original monuments which were planted in the original survey. Next in importance and weight is evidence of the position of original monuments. The lowest items on the hierarchy are distances and measurements referred to in metes and bounds descriptions.("Law Society of Upper Canada, Real Estate and Landlord and Tenant", 1986-1987, p. 97).  1, record 7, English, - original%20monument

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

borne primitive : 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 7, French, - borne%20primitive

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

The process of filtering by extracting features from the text of documents to determine the documents’ relevance.  4, record 8, English, - content%2Dbased%20filtering

Record number: 8, Textual support number: 1 CONT

Content-based filtering, also referred to as cognitive filtering, recommends items based on a comparison between the content of the items and a user profile. The content of each item is represented as a set of descriptors or terms, typically the words that occur in a document. The user profile is represented with the same terms and built up by analyzing the content of items which have been seen by the user.  5, record 8, English, - content%2Dbased%20filtering

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le filtrage basé sur le contenu (aussi appelé filtrage cognitif) : le choix des documents proposés est basé sur une comparaison des thèmes abordés dans les documents par rapport aux thèmes intéressant l’utilisateur.  3, record 8, French, - filtrage%20bas%C3%A9%20sur%20le%20contenu

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

An item, included in the Estimates for information purposes only, for which legislative approval already exists.  2, record 9, English, - statutory%20item

Record number: 9, Textual support number: 1 CONT

(The) Estimates include items, referred to as votes, which Parliament is asked to approve through Appropriation Acts, as well as other items called statutory items, for which the required expenditures have already been approved through existing legislation and are included only for information purposes.  3, record 9, English, - statutory%20item

Record number: 9, Textual support number: 1 OBS

Statutory item: Officially approved by the Management Committee for the BCF (budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts.  4, record 9, English, - statutory%20item

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Poste figurant au Budget des dépenses à titre d'information seulement, car les dépenses qui le composent ont été approuvées de façon permanente par des lois.  4, record 9, French, - poste%20l%C3%A9gislatif

Record number: 9, Textual support number: 1 OBS

Poste législatif : Terme uniformisé par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la Fonction publique fédérale.  4, record 9, French, - poste%20l%C3%A9gislatif

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Partida que figura en el Presupuesto de Gastos a título de información solamente, ya que los gastos que la componen han sido aprobados por ley de manera permanente.  1, record 9, Spanish, - partida%20prevista%20por%20ley

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

An individual item of the Estimates indicating the amount of money required by the Government for a particular program or function.  3, record 10, English, - item

Record number: 10, Textual support number: 1 OBS

item: of the Estimates  4, record 10, English, - item

Record number: 10, Textual support number: 1 CONT

(The) Estimates include items, referred to as votes, which Parliament is asked to approve through Appropriation Acts, as well as other items called statutory items...  5, record 10, English, - item

Record number: 10, Textual support number: 2 OBS

cf. statutory item, budgetary item.  6, record 10, English, - item

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Grande division du budget des dépenses.  4, record 10, French, - cr%C3%A9dit

Record number: 10, Textual support number: 1 OBS

poste : du Budget  5, record 10, French, - cr%C3%A9dit

Record number: 10, Textual support number: 2 OBS

Dans d'autres contextes, on peut utiliser «élément».  4, record 10, French, - cr%C3%A9dit

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 DEF

Enunciado inscrito en el Presupuesto de Gastos que corresponde a la suma que el Gobierno necesita para un programa o función particular.  1, record 10, Spanish, - partida

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

The Canadian corporate income tax system taxes each corporation as a separate entity. This means that some corporations in a commonly-owned corporate group may be paying taxes while others may have available tax losses, unused deductions or tax credits. Many countries including the United States and the United Kingdom have mechanisms to allow such unutilized tax items to be used to reduce taxes that would otherwise be payable elsewhere in a group. Mechanisms of this type are referred to in the discussion paper as group reporting systems.  1, record 11, English, - group%20reporting%20system

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

A primary key is a bubble with one or more one-to-one links leaving it. Data items that are not primary keys are referred to as nonprime attributes. A nonprime attribute is a bubble with no one-to-are links leaving it.  1, record 12, English, - nonprime%20attribute

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

A record that is in second normal form can have another type of anomaly. It may have a data item which is not a key but which itself identifies other data items. This is referred to as a transitive dependence. Transitive dependencies can cause problems. The step of putting data into third normal form removes transitive dependencies.  1, record 13, English, - transitive%20dependence

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

referred  1, record 14, English, - referred%20items

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish