TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The proposed measure also includes a "group ratio" rule that would allow a taxpayer to deduct interest in excess of the fixed ratio of tax EBITDA [earnings before interest, tax, depreciation and amortization] where the taxpayer is able to demonstrate that the ratio of net third party interest to book EBITDA of its consolidated group implies that a higher deduction limit would be appropriate.  2, record 1, English, - group%20ratio%20rule

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

La mesure proposée inclut également une règle de «ratio du groupe» qui permettrait à un contribuable de déduire les intérêts excédant le ratio fixe du BAIIDA [bénéfice avant intérêts, impôts et dotations aux amortissements] fiscal lorsque le contribuable est en mesure de démontrer que le ratio des intérêts nets payés à des tiers au BAIIDA comptable du groupe dont il fait partie implique qu'une limite de déduction supérieure serait appropriée.  2, record 1, French, - r%C3%A8gle%20de%20ratio%20du%20groupe

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The adversary system defines a mode of dispute resolution in which the competing claims of parties are presented by legal representatives who have interest in the outcomes of dispute, to an impartial third party, with power to impose authorities. In criminal cases, this is often called the accusatorial system.  4, record 2, English, - accusatorial%20system

Record number: 2, Textual support number: 1 OBS

accusatorial: Denoting criminal procedure in which the prosecutor is distinct from the judge and the trial is conducted in public.  3, record 2, English, - accusatorial%20system

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

procédure accusatoire : Procédure pénale appliquée dans les pays anglo-saxons dans laquelle ce sont les parties et non les représentants de la société qui mènent le procès.  2, record 2, French, - syst%C3%A8me%20accusatoire

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 OBS

Sistema inspirado en el principio de la contradicción. En el sistema penal acusatorio, [...] que es el que siguen los países herederos del "common Law" [...], las conclusiones en cuanto a las responsabilidades penales se alcanzan mediante el proceso de acusación y defensa.  1, record 2, Spanish, - sistema%20acusatorio%20de%20justicia%20penal

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The adversary system defines a mode of dispute resolution in which the competing claims of parties are presented by legal representatives who have interest in the outcomes of dispute, to an impartial third party, with power to impose authorities.  3, record 3, English, - adversarial%20system

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

système adversatif : désignation normalisée par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, record 3, French, - syst%C3%A8me%20adversatif

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

In binding interest arbitration, disputing parties agree in advance to accept the terms of a deal as decided by a neutral third party.  2, record 4, English, - binding%20interest%20arbitration

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

arbitrage de différends contraignant : désignation normalisée par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, record 4, French, - arbitrage%20de%20diff%C3%A9rends%20contraignant

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Any interest, right, or estate of any nature held by a third party in or to land, or any right of use or occupation of land, other than outright ownership.  3, record 5, English, - third%2Dparty%20interest

Record number: 5, Textual support number: 1 CONT

A person or company has a third party interest when they have the legal right to carry out some kind of activity on an area of land.  2, record 5, English, - third%2Dparty%20interest

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Intérêt de tiers - Tout intérêt, droit ou succession de quelque nature détenu par une tierce partie dans un bien-fonds, ou tout droit d'exploiter ou d'occuper le bien fonds, autre qu'un droit de propriété en fief simple.  3, record 5, French, - int%C3%A9r%C3%AAt%20de%20tiers

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The [Access to Information] Act provides that certain types of third party information may be disclosed where the public interest as it relates to public health, public safety, or protection of the environment, outweighs the likely injury to the third party.  3, record 6, English, - third%2Dparty%20information

Record number: 6, Textual support number: 1 OBS

third party information: term used in the Access to Information Act.  4, record 6, English, - third%2Dparty%20information

Record number: 6, Textual support number: 2 OBS

third-party information: term used at the Treasury Board Secretariat.  5, record 6, English, - third%2Dparty%20information

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Il importe de se rappeler qu’à l’exception des cas de renseignements de tiers (voir le paragraphe 27(4)), une seule prorogation peut être demandée, et ce dans un délai de 30 jours suivant la réception de la demande.  4, record 6, French, - renseignements%20de%20tiers

Record number: 6, Textual support number: 1 OBS

renseignements de tiers: terme employé dans la Loi sur l'accès à l'information.  5, record 6, French, - renseignements%20de%20tiers

Record number: 6, Textual support number: 2 OBS

renseignements d'une tierce partie; information d'une tierce partie; information provenant d'un tiers : termes en usage au Secrétariat du Conseil du Trésor.  6, record 6, French, - renseignements%20de%20tiers

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The procedure by which a third person, not originally a party to the suit, but claiming an interest in the subject matter, comes into the case, in order to protect his right or interpose his claim.(Black's, 5th ed., 1979)  1, record 7, English, - intervention

Record number: 7, Textual support number: 1 CONT

Where the circumstances do not permit the lodging of a caveat under section 44 of the Act, a person interested in a estate may intervene in any proceeding before the application is determined by filing with the Court an intervention in Form 3E and an affidavit of intervention in Form 3F showing the nature of his interest. (Probate Rules, N.B. Reg. 84-9, R.3.01(13]  1, record 7, English, - intervention

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Le terme désigne à la fois la procédure et le formulaire de demande relative à cette procédure.  2, record 7, French, - intervention

Record number: 7, Textual support number: 2 OBS

intervention : 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, - intervention

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

A lessor leases an asset(for example, equipment) to a lessee and obtains nonrecourse financing from a financial institution using the lease receivable and the asset as collateral. Concurrently, or at a later date, the lessor sells the asset subject to the lease and the nonrecourse financing to a third party and leases the asset back. The lessor remains the principal lessor with the equipment user. In exchange for the asset, the lessor receives cash and a note receivable and may also retain an interest in the residual value of the leased asset and remarketing rights. These transactions are commonly referred to as "wrap lease transactions. "  2, record 8, English, - wrap%20lease%20transaction

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Opération par laquelle une entité acquiert un bien, le loue à un locataire, obtient un prêt sans autre garantie que le bien loué et les loyers futurs [...], cède à un tiers le bien loué ainsi que l'emprunt, et reprend le bien à bail tout en respectant le bail initial et demeurant en substance le premier bailleur en vertu du bail initial.  1, record 8, French, - bail%2Dcession%2Dbail

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

If either party requests that the public interest commission consist of three members, the Chairperson must, by notice, require each of the parties, within seven days of its receipt, to nominate a person to be a member of the commission, and on receipt of the nominations, the Chairperson must recommend to the Minister the appointment of the nominated persons as members of the commission. The Minister must appoint those persons without delay... After receiving the list, the Minister must, without delay, appoint a person named in the list as the chairperson and third member of the public interest commission [Public Service Modernization Act, 2003].  2, record 9, English, - appoint%20a%20person

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Si l'une ou l'autre des parties demande que la commission de l'intérêt public soit formée de trois membres, le président adresse à chacune des parties un avis lui demandant de proposer, dans les sept jours suivant sa réception, un candidat; il recommande ensuite au ministre de nommer les personnes ainsi proposées, ce que ce dernier fait sans délai [...] Dès qu'il reçoit la liste, le ministre nomme une personne dont le nom y figure [Loi sur la modernisation de la fonction publique, 2003].  2, record 9, French, - nommer%20une%20personne

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

A payee or holder of a bill of exchange or cheque must in his/her own interest notify the drawer without delay, so that the drawee bank or entity will refuse to pay should the instrument fall into the hands of a thief. Should the drawer be absent, then notification to the drawee or the drawee bank should be made. No duplicate payment should be made without some form of indemnification as there is a possibility that the instrument may come into the hands of a third party who may be able to claim to be a holder in due course. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, record 10, English, - lost%20cheque

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

An agreement by which the federal government or one of its agencies pledges to pay part or all of the loan principal and interest to a lender or holder of a security, in the event of default by a third party borrower.  2, record 11, English, - loan%20guarantee

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Engagement pris par un organisme public de payer les intérêts ou de rembourser le capital emprunté par un autre organisme public ou privé, au cas où cet organisme ne les paie pas ou ne le rembourse pas lui-même; c'est juridiquement un cautionnement personnel.  3, record 11, French, - garantie%20d%27emprunt

Record number: 11, Textual support number: 1 CONT

À côté des prêts, l'aide du Trésor a pris depuis quelques années la forme de garanties d'emprunts ou de bonifications d'intérêt qui ont la particularité de constituer pour lui des charges moins lourdes que le prêt direct. Les garanties d'emprunt ont surtout bénéficié aux entreprises publiques, au Crédit foncier, aux sociétés de développement régional qui ont pu ainsi se procurer sans difficulté, par émission d'emprunts sur le marché financier, les capitaux indispensables à leur activité.  4, record 11, French, - garantie%20d%27emprunt

Record number: 11, Textual support number: 1 OBS

Ne pas employer «garantie de prêt» puisque la garantie s'applique, non pas à l'octroi du prêt, mais au remboursement de l'emprunt ou des intérêts.  3, record 11, French, - garantie%20d%27emprunt

Record 11,  Textual support,  Spanish