TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Scientific Research and Experimental Development(SR&ED) tax incentive program is one of the most generous systems in the industrialized world for research and development(R&D). It is the single largest federal program supporting business R&D in Canada... The SR&ED tax incentive program has two components : An income tax deduction [and] an investment tax credit...  2, record 1, English, - Scientific%20Research%20and%20Experimental%20Development%20tax%20incentive%20program

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Le Programme d'encouragements fiscaux pour la recherche scientifique et le développement expérimental (RS&DE) est l'un des régimes de soutien à la R-D [recherche et développement] les plus généreux du monde industrialisé. Il s'agit du plus important programme fédéral de soutien des activités de R-D des entreprises au Canada.  1, record 1, French, - Programme%20d%27encouragements%20fiscaux%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Discussion focussed on factors within each component of the justice system that may be contributing to this increase, including the issue of the two-for-one sentencing credit for remand time served.  1, record 2, English, - two%2Dfor%2Done%20sentencing%20credit

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Les discussions ont porté sur différents facteurs contribuant à l'accroissement des populations en détention provisoire, y compris la question du crédit accordé pour le temps purgé en détention provisoire qui compte en double.  2, record 2, French, - cr%C3%A9dit%20double%20lors%20de%20la%20d%C3%A9termination%20de%20peine

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

... a convention whereby two units(general government or credit institutions) agree, at the request of one of them, to exchange the national currency of the unit requesting the swap for foreign currency at an agreed rate of exchange and at the same time of repayment for the reverse transaction to take place at a previously agreed rate of exchange.  7, record 3, English, - swap%20agreement

Record number: 3, Textual support number: 1 CONT

Swap arrangement ... is designed to permit a central bank to intervene in the foreign exchange market so as to retard speculative pressures on its currency.  8, record 3, English, - swap%20agreement

Record number: 3, Textual support number: 2 CONT

The Bank of Canada and the Federal Reserve have agreed to extend their expanded US $30 billion swap facility (reciprocal currency arrangement) to 30 October 2009. This expanded swap facility, originally announced on 29 September 2008, was initially set to expire on 30 April 2009.  9, record 3, English, - swap%20agreement

Record number: 3, Textual support number: 3 CONT

A swap line is another term for a temporary reciprocal currency arrangement between central banks.  10, record 3, English, - swap%20agreement

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

[...] contrat par lequel deux parties conviennent d'échanger des flux financiers sur une certaine période et selon une formule préétablie.  7, record 3, French, - accord%20de%20swap

Record number: 3, Textual support number: 1 CONT

La SFI [Société Financière Internationale] accorde à la BISA [Banco Industrial S.A] des lignes de crédit réciproques.  6, record 3, French, - accord%20de%20swap

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 OBS

Entre bancos centrales.  1, record 3, Spanish, - acuerdo%20de%20cr%C3%A9dito%20rec%C3%ADproco%20a%20corto%20plazo

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The new surcharge, or "teller fee," can range up to $2.50 per transaction. It is intended to discourage consumers from using human bank tellers for their banking.  2, record 4, English, - teller%20fee

Record number: 4, Textual support number: 2 CONT

Teller fees are one of the more controversial banking fees, and nationwide not many banks or credit unions charge for taking a teller's time. But two other Chicago banks, Harris and LaSalle, have teller fees on certain accounts. Both banks say all fees are reviewed on an ongoing basis, and they have plenty of accounts that don’t impose the teller fee.  3, record 4, English, - teller%20fee

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Les frais de services sont des frais que vous payez en contrepartie d'un service fourni par la banque. Certains services de comptes de chèques sont gratuits, mais bon nombre sont payés par les clients, selon la formule de l'utilisateur-payeur. [...] Voici certains frais courants des comptes de chèques : frais de tenue de compte mensuels (dépendent souvent du maintien d'un solde minimum); [...] frais de transaction en succursale [...]  2, record 4, French, - frais%20de%20transaction%20en%20succursale

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

In a double-entry system, two entries are made for each transaction :one entry as a debit in one account and the other entry as a credit in another account.  5, record 5, English, - double%20entry%20bookkeeping%20system

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Dans ce système tout mouvement dans la comptabilité s'enregistre par une écriture qui porte au débit d'un compte ce qu'elle porte au crédit d'un autre.  4, record 5, French, - syst%C3%A8me%20de%20comptabilit%C3%A9%20en%20partie%20double

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Sistema contable consistente en apuntar todas las operaciones realizadas simultáneamente en el debe de una cuenta y en el haber de otra. De esta manera, puede comprobarse la corrección de los apuntes realizados, al tener que cuadrar el debe y el haber.  1, record 5, Spanish, - partida%20doble

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

An agreement that enables different governments to have access to a tax field through a single administration and collection agency.  2, record 6, English, - tax%20collection%20agreement

Record number: 6, Textual support number: 1 CONT

The federal government collects personal income taxes on behalf of all provinces (except Quebec) under a tax collection agreement.  2, record 6, English, - tax%20collection%20agreement

Record number: 6, Textual support number: 2 CONT

One of the conditions of the tax collection agreement is that the provincial legislation will be in a form similar to the federal legislation and the tax expressed as a percentage of the federal tax.  3, record 6, English, - tax%20collection%20agreement

Record number: 6, Textual support number: 3 CONT

By the mid 1990s, however, provincess had significant concerns with the TCA [tax collection agreements] regime for two reasons. On the one hand, they had to accept the federal tax base, the progressivity of the federal rate structure and the federal non-refundable credit block-a fact that limited their ability to tailor the taxes in their provinces in response to their particular social or economic situation.  4, record 6, English, - tax%20collection%20agreement

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Entente permettant à différentes administrations publiques d'avoir accès à un champ d'imposition par l'entremise d'un organisme unique d'administration et de perception.  3, record 6, French, - accord%20de%20perception%20fiscale

Record number: 6, Textual support number: 1 CONT

Le gouvernement fédéral perçoit, aux termes d'une entente de perception fiscale, l'impôt sur le revenu des particuliers pour le compte de toutes les provinces (sauf le Québec).  3, record 6, French, - accord%20de%20perception%20fiscale

Record number: 6, Textual support number: 2 CONT

L'une des clauses de l'accord de recouvrement des impôts stipule que la législation provinciale sera formulée d'une manière analogue à celle de la législation fédérale et que l'impôt provincial sera déclaré comme représentant un pourcentage déterminé de l'impôt fédéral.  2, record 6, French, - accord%20de%20perception%20fiscale

Record number: 6, Textual support number: 3 CONT

Toutefois au milieu des années 1990, les provinces avaient de sérieuses réserves à l'égard du régime des APF [accords de perception fiscale], pour deux raisons. D'une part, elles devaient accepter l'impôt fédéral de base, la progressivité de la structure du taux fédéral et le bloc de crédits fédéraux non remboursables, ce qui limitait leur capacité d'adapter leur impôts et taxes à leur situation sociale ou économique.  4, record 6, French, - accord%20de%20perception%20fiscale

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 OBS

Acuerdo que las provincias y los territorios canadienses celebran con el gobierno federal de Canadá.  1, record 6, Spanish, - acuerdo%20de%20recaudaci%C3%B3n%20de%20impuestos

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

By the mid 1990s, however, provinces had significant concerns with the TCA [tax collection agreements] regime for two reasons. On the one hand, they had to accept the federal tax base, the progressivity of the federal rate structure and the federal non-refundable credit block--a fact that limited their ability to tailor the taxes in their provinces in response to their particular social or economic situation.  1, record 7, English, - federal%20non%2Drefundable%20credit%20block

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Toutefois, au milieu des années 1990, les provinces avaient de sérieuses réserves à l'égard du régime des APF [accords de perception fiscale], pour deux raisons. D'une part, elles devaient accepter l'impôt fédéral de base, la progressivité de la structure du taux fédéral et le bloc de crédits fédéraux non remboursables, ce qui limitait leur capacité d'adapter leurs impôts et taxes à leur situation sociale ou économique.  1, record 7, French, - bloc%20de%20cr%C3%A9dits%20f%C3%A9d%C3%A9raux%20non%20remboursables

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Course-to-course equivalence provides for the automatic transfer of credit from one postsecondary institution to another based on a formal agreement between institutions that similar courses offered by the two institutions are equal in academic value, and, as long as the requisite academic standards have been achieved, credit for the relevant course(s) will be granted by the receiving institution toward an academic program or credential.  2, record 8, English, - equivalence

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Égalité de valeur reconnue entre des cours, programmes, parties de programmes ou diplômes.  2, record 8, French, - %C3%A9quivalence

Record number: 8, Textual support number: 1 CONT

L'équivalence au chapitre des cours individuels permet la reconnaissance automatique des crédits d'un établissement postsecondaire par un autre, conformément à une entente liant les établissements, selon laquelle des cours semblables offerts par ces derniers ont essentiellement la même valeur pédagogique; ainsi, les établissements destinataires accorderont des crédits pour les cours pertinents d'un autre établissement en vue de la réussite d'un programme ou de l'obtention de crédits, à la condition que l'apprenant satisfasse aux normes de formation requises.  3, record 8, French, - %C3%A9quivalence

Record number: 8, Textual support number: 1 OBS

Les unités, cours, programmes reconnus comme équivalents sont dits admis en équivalence.  2, record 8, French, - %C3%A9quivalence

Record number: 8, Textual support number: 2 OBS

Les acquis extrascolaires (expérientiels et autres) peuvent être admis en équivalence.  2, record 8, French, - %C3%A9quivalence

Record number: 8, Textual support number: 3 OBS

équivalence : terme et définition recommandés par l'OLF.  4, record 8, French, - %C3%A9quivalence

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

One of two categories of fixed functions provided by IBM. Retail services are the sales, credit, and administrative support functions of the 3653 Point of Sale Terminal and the ticket-making and ticket-reading functions of the 3657 Ticket Unit.  2, record 9, English, - retail%20services

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Par opposition aux services d'organisation en gros (wholesale packaging services).  1, record 9, French, - services%20de%20d%C3%A9tail

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

The unit used to measure the work completed by a student at a college or university. Usually one credit hour refers to one hour of classroom work, lecture, demonstration, or recitation a week, plus two hours of outside preparation, for the length of the academic term.  1, record 10, English, - credit%20hour

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Équivalent recommandé par la section de traduction, Association des Universités et Collèges du Canada.  2, record 10, French, - heure%2Dcr%C3%A9dit

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Some small businesses have the option of filing their annual GST return at the same time as their individual income tax return. Using a combined form, they can also offset money owed from one return with a credit from the other, or combine the debits from the two returns and make a single payment.  1, record 11, English, - Combined%20annual%20filing

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Certaines petites entreprises ont le choix de produire leur déclaration annuelle de TPS en même temps que leur déclaration de revenus des particuliers. L'utilisation d'une déclaration annuelle combinée leur permet de compenser un débit dans une déclaration par un crédit dans l'autre déclaration, ou encore de combiner les débits des deux déclarations et de faire un seul versement.  1, record 11, French, - D%C3%A9claration%20annuelle%20combin%C3%A9e

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Revenue Canada, using the Combined Annual Business Return, small businesses can also offset a debit from one return with a credit from the other, or combine the debits from the two returns and make a single remittance  2, record 12, English, - Combined%20Annual%20Business%20Return

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Revenu Canada, l'utilisation de la déclaration [...] leur permet de compenser un débit dans une déclaration par un crédit dans l'autre déclaration, ou encore de combiner les débits des deux déclarations et de faire un seul versement  2, record 12, French, - D%C3%A9claration%20de%20revenus%20annuelle%20combin%C3%A9e%20pour%20les%20petites%20entreprises

Record 12,  Textual support,  Spanish