TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
UNSETTLED LIABILITIES [6 records]
Record 1 - internal organization data 1997-05-16
Record 1, English
Record 1, Subject field(s)
- Government Accounting
Record 1, Main entry term, English
- recorded liabilities
1, record 1, English, recorded%20liabilities
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Carry forward of recorded liabilities. The Financial Administration Act permits the Treasury Board to specify the period during which payment of PAYE liabilities is allowed. Since no time limit has been specified, unsettled liabilities related to lapsing authorities must be carried forward until they cease to exist. 2, record 1, English, - recorded%20liabilities
Record number: 1, Textual support number: 1 OBS
PAYE: Payables at Year-End. 3, record 1, English, - recorded%20liabilities
Record 1, Key term(s)
- recorded liability
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
Record 1, Main entry term, French
- passif comptabilisé
1, record 1, French, passif%20comptabilis%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- éléments de passif comptabilisés 1, record 1, French, %C3%A9l%C3%A9ments%20de%20passif%20comptabilis%C3%A9s
correct, masculine noun, plural
- éléments de passif inscrits 2, record 1, French, %C3%A9l%C3%A9ments%20de%20passif%20inscrits
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Report des éléments de passif inscrits. La Loi sur la gestion des finances publiques permet au Conseil du Trésor de déterminer la période pendant laquelle le paiement des éléments de passif des CAFE est permis. Comme aucun délai n'a été précisé, les éléments de passif non réglés liés à des autorisations annuelles doivent être reportés jusqu'à ce qu'ils cessent d'exister, [...] 3, record 1, French, - passif%20comptabilis%C3%A9
Record number: 1, Textual support number: 1 OBS
CAFE : créditeurs à la fin de l'exercice. 4, record 1, French, - passif%20comptabilis%C3%A9
Record 1, Key term(s)
- élément de passif comptabilisé
- élément de passif inscrit
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-03-24
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- PAYE liabilities
1, record 2, English, PAYE%20liabilities
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Carry forward of recorded liabilities. The Financial Administration Act permits the Treasury Board to specify the period during which payment of PAYE liabilities is allowed. Since no time limit has been specified, unsettled liabilities related to lapsing authorities must be carried forward until they cease to exist. 2, record 2, English, - PAYE%20liabilities
Record number: 2, Textual support number: 1 OBS
PAYE: Payables at Year-End. 3, record 2, English, - PAYE%20liabilities
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- éléments de passif CAFE
1, record 2, French, %C3%A9l%C3%A9ments%20de%20passif%20CAFE
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- éléments de passif des CAFE 2, record 2, French, %C3%A9l%C3%A9ments%20de%20passif%20des%20CAFE
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Report des éléments de passif inscrits. La Loi sur la gestion des finances publiques permet au Conseil du Trésor de déterminer la période pendant laquelle le paiement des éléments de passif des CAFE est permis. Comme aucun délai n'a été précisé, les éléments de passif non réglés liés à des autorisations annuelles doivent être reportés jusqu'à ce qu'ils cessent d'exister, [...] 2, record 2, French, - %C3%A9l%C3%A9ments%20de%20passif%20CAFE
Record number: 2, Textual support number: 1 OBS
CAFE : créditeurs à la fin de l'exercice. 1, record 2, French, - %C3%A9l%C3%A9ments%20de%20passif%20CAFE
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-03-24
Record 3, English
Record 3, Subject field(s)
- Government Accounting
Record 3, Main entry term, English
- overestimated amount
1, record 3, English, overestimated%20amount
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- amount overestimated 2, record 3, English, amount%20overestimated
correct
- amount over-estimated 3, record 3, English, amount%20over%2Destimated
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Carry forward of recorded liabilities. The Financial Administration Act permits the Treasury Board to specify the period during which payment of PAYE liabilities is allowed. Since no time limit has been specified, unsettled liabilities related to lapsing authorities must be carried forward until they cease to exist. This can occur for one or more of the following reasons :-the amount was overestimated or was accrued in error;... 3, record 3, English, - overestimated%20amount
Record 3, Key term(s)
- amount overestimated
Record 3, French
Record 3, Domaine(s)
- Comptabilité publique
Record 3, Main entry term, French
- montant surestimé
1, record 3, French, montant%20surestim%C3%A9
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- montant surévalué 2, record 3, French, montant%20sur%C3%A9valu%C3%A9
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Report des éléments de passif inscrits. La Loi sur la gestion des finances publiques permet au Conseil du Trésor de déterminer la période pendant laquelle le paiement des éléments de passif des CAFE est permis. Comme aucun délai n'a été précisé, les éléments de passif non réglés liés à des autorisations annuelles doivent être reportés jusqu'à ce qu'ils cessent d'exister, pour une ou plusieurs des raisons suivantes : le montant a été surestimé ou a été inscrit par erreur; [...] 3, record 3, French, - montant%20surestim%C3%A9
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1995-09-14
Record 4, English
Record 4, Subject field(s)
- Government Accounting
Record 4, Main entry term, English
- set-off against amounts
1, record 4, English, set%2Doff%20against%20amounts
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Carry forward of recorded liabilities. The Financial Administration Act permits the Treasury Board to specify the period during which payment of PAYE liabilities is allowed. Since no time limit has been specified, unsettled liabilities related to lapsing authorities must be carried forward until they cease to exist. This can occur for one or more of the following reasons :-the amount was settled by means other than payment such as set-off against amounts owed to the Crown. 1, record 4, English, - set%2Doff%20against%20amounts
Record 4, French
Record 4, Domaine(s)
- Comptabilité publique
Record 4, Main entry term, French
- compensation de montants
1, record 4, French, compensation%20de%20montants
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Report des éléments de passif inscrits. La Loi sur la gestion des finances publiques permet au Conseil du Trésor de déterminer la période pendant laquelle le paiement des éléments de passif des CAFE est permis. Comme aucun délai n'a été précisé, les éléments de passif non réglés liés à des autorisations annuelles doivent être reportés jusqu'à ce qu'ils cessent d'exister, pour une ou plusieurs des raisons suivantes : - le montant a été réglé autrement que par paiement, par exemple par compensation de montants dus à l'État. 1, record 4, French, - compensation%20de%20montants
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1995-09-14
Record 5, English
Record 5, Subject field(s)
- Government Accounting
Record 5, Main entry term, English
- unenforceable amount
1, record 5, English, unenforceable%20amount
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
Carry forward of recorded liabilities. The Financial Administration Act permits the Treasury Board to specify the period during which payment of PAYE liabilities is allowed. Since no time limit has been specified, unsettled liabilities related to lapsing authorities must be carried forward until they cease to exist. This can occur for one or more of the following reasons :-the amount became unenforceable through legal decision, or action of legislation including any applicable statute of limitations;... 1, record 5, English, - unenforceable%20amount
Record 5, Key term(s)
- amount unenforceable
Record 5, French
Record 5, Domaine(s)
- Comptabilité publique
Record 5, Main entry term, French
- montant non exécutoire
1, record 5, French, montant%20non%20ex%C3%A9cutoire
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Report des éléments de passif inscrits. La Loi sur la gestion des finances publiques permet au Conseil du Trésor de déterminer la période pendant laquelle le paiement des éléments de passif des CAFE est permis. Comme aucun délai n'a été précisé, les éléments de passif non réglés liés à des autorisations annuelles doivent être reportés jusqu'à ce qu'ils cessent d'exister, pour une ou plusieurs des raisons suivantes : le montant est devenu non exécutoire par décision judiciaire ou par mesure législative, notamment par prescription; [...] 1, record 5, French, - montant%20non%20ex%C3%A9cutoire
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1995-09-14
Record 6, English
Record 6, Subject field(s)
- Government Accounting
Record 6, Main entry term, English
- unsettled liabilities
1, record 6, English, unsettled%20liabilities
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
Carry forward of recorded liabilities. The Financial Administration Act permits the Treasury Board to specify the period during which payment of PAYE liabilities is allowed. Since no time limit has been specified, unsettled liabilities related to lapsing authorities must be carried forward until they cease to exist. 1, record 6, English, - unsettled%20liabilities
Record number: 6, Textual support number: 1 OBS
PAYE: Payables at Year-End. 2, record 6, English, - unsettled%20liabilities
Record 6, French
Record 6, Domaine(s)
- Comptabilité publique
Record 6, Main entry term, French
- éléments de passif non réglés
1, record 6, French, %C3%A9l%C3%A9ments%20de%20passif%20non%20r%C3%A9gl%C3%A9s
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Report des éléments de passif inscrits. La Loi sur la gestion des finances publiques permet au Conseil du Trésor de déterminer la période pendant laquelle le paiement des éléments de passif des CAFE est permis. Comme aucun délai n'a été précisé, les éléments de passif non réglés liés à des autorisations annuelles doivent être reportés jusqu'à ce qu'ils cessent d'exister, [...] 1, record 6, French, - %C3%A9l%C3%A9ments%20de%20passif%20non%20r%C3%A9gl%C3%A9s
Record number: 6, Textual support number: 1 OBS
CAFE : créditeurs à la fin de l'exercice. 2, record 6, French, - %C3%A9l%C3%A9ments%20de%20passif%20non%20r%C3%A9gl%C3%A9s
Record 6, Spanish
Record 6, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified:


