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CAPITAL RESERVE [15 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital gains reserve
1, record 1, English, capital%20gains%20reserve
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 1, English, - capital%20gains%20reserve
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- réserve pour gains en capital
1, record 1, French, r%C3%A9serve%20pour%20gains%20en%20capital
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 1, French, - r%C3%A9serve%20pour%20gains%20en%20capital
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-01-04
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- capital redemption reserve 1, record 2, English, capital%20redemption%20reserve
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
capital redemption reserve: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 2, English, - capital%20redemption%20reserve
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- compte de réserves pour le rachat du capital
1, record 2, French, compte%20de%20r%C3%A9serves%20pour%20le%20rachat%20du%20capital
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- compte de réserves pour le rachat des actions 1, record 2, French, compte%20de%20r%C3%A9serves%20pour%20le%20rachat%20des%20actions
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
compte de réserves pour le rachat du capital; compte de réserves pour le rachat des actions : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 2, French, - compte%20de%20r%C3%A9serves%20pour%20le%20rachat%20du%20capital
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2012-07-04
Record 3, English
Record 3, Subject field(s)
- Titles of Programs and Courses
- Administration (Indigenous Peoples)
Record 3, Main entry term, English
- On-Reserve Capital Facilities and Maintenance Program 1, record 3, English, On%2DReserve%20Capital%20Facilities%20and%20Maintenance%20Program
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Key term(s)
- On Reserve Capital Facilities and Maintenance Program
Record 3, French
Record 3, Domaine(s)
- Titres de programmes et de cours
- Administration (Peuples Autochtones)
Record 3, Main entry term, French
- Programme d'immobilisations et d'entretien dans les réserves
1, record 3, French, Programme%20d%27immobilisations%20et%20d%27entretien%20dans%20les%20r%C3%A9serves
unofficial, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2009-01-08
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 4, Main entry term, English
- reserve
1, record 4, English, reserve
correct, noun, Canada, United States
Record 4, Abbreviations, English
Record 4, Synonyms, English
- capital reserve 2, record 4, English, capital%20reserve
correct, Great Britain
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
An amount that, though not required to meet a liability or contingency known or admitted or a decline in value that has already occurred, has been appropriated from retained earnings or other surplus, at the discretion of management or pursuant to the requirements of a statute, the instrument of incorporation or by-laws of a corporation, a trust indenture or other agreement, for a specific or general purpose such as a future decline in inventory values, general contingencies, future plant extension and redemption of stock or bonds. 3, record 4, English, - reserve
Record 4, Key term(s)
- reserves
- capital reserves
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 4, Main entry term, French
- réserve
1, record 4, French, r%C3%A9serve
correct, feminine noun, Canada
Record 4, Abbreviations, French
Record 4, Synonyms, French
- affectation 1, record 4, French, affectation
correct, feminine noun, Canada
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Montant affecté à une fin générale ou particulière, prélevé sur les bénéfices non répartis ou un autre poste du surplus, et qui, contrairement à la provision, n'a pas pour objet de constater une obligation réelle ou un passif éventuel ni la dépréciation d'une valeur active à la date de l'arrêté des comptes. 1, record 4, French, - r%C3%A9serve
Record number: 4, Textual support number: 1 OBS
Les réserves sont de deux sortes : 1) les réserves légales, statutaires ou contractuelles, par exemple la réserve à laquelle donne lieu le rachat d'actions et la réserve pour fonds d'amortissement relatif au remboursement d'obligations, et 2) les réserves facultatives instituées à la discrétion de la direction, par exemple la réserve pour dépréciation éventuelle des stocks, la réserve pour éventualités et la réserve pour expansion. Les réserves ont pratiquement disparu des bilans des entreprises commerciales et industrielles nord-américaines puisque l'on préfère maintenant faire connaître par voie de notes complémentaires les affectations de bénéfices non répartis et les restrictions qui peuvent être imposées à l'entreprise quant à la distribution de ses ressources. 1, record 4, French, - r%C3%A9serve
Record 4, Key term(s)
- réserves
- affectations
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 4, Main entry term, Spanish
- reserva
1, record 4, Spanish, reserva
correct, feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Beneficios netos conservados a disposición de la empresa y no incorporados al capital, con la finalidad de constituir un fondo con el cual hace frente a las contingencias propias de la gestión empresarial. 1, record 4, Spanish, - reserva
Record 5 - internal organization data 2003-04-07
Record 5, English
Record 5, Subject field(s)
- Corporate Economics
Record 5, Main entry term, English
- reserve capital 1, record 5, English, reserve%20capital
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Économie de l'entreprise
Record 5, Main entry term, French
- capital de réserve 1, record 5, French, capital%20de%20r%C3%A9serve
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Economía empresarial
Record 5, Main entry term, Spanish
- capital de reserva
1, record 5, Spanish, capital%20de%20reserva
masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2003-02-20
Record 6, English
Record 6, Subject field(s)
- Accounting
- Economics
Record 6, Main entry term, English
- capital fund reserve
1, record 6, English, capital%20fund%20reserve
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
The surplus is automatically transferred to a capital fund reserve in accordance with Council Policy. 2, record 6, English, - capital%20fund%20reserve
Record 6, French
Record 6, Domaine(s)
- Comptabilité
- Économique
Record 6, Main entry term, French
- fonds de réserve d'immobilisation
1, record 6, French, fonds%20de%20r%C3%A9serve%20d%27immobilisation
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2001-07-09
Record 7, English
Record 7, Subject field(s)
- Financial and Budgetary Management
- Corporate Economics
Record 7, Main entry term, English
- capital reserve
1, record 7, English, capital%20reserve
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Gestion budgétaire et financière
- Économie de l'entreprise
Record 7, Main entry term, French
- réserve de capital
1, record 7, French, r%C3%A9serve%20de%20capital
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Economía empresarial
Record 7, Main entry term, Spanish
- reserva de capital
1, record 7, Spanish, reserva%20de%20capital
correct, feminine noun
Record 7, Abbreviations, Spanish
Record 7, Synonyms, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2000-03-07
Record 8, English
Record 8, Subject field(s)
- Titles of Forms
- Taxation
Record 8, Main entry term, English
- Election to claim a Capital Gains Reserve for Individuals(other than trusts) when Calculating the Amount of a Capital Gain Using the Replacement Property Rules
1, record 8, English, Election%20to%20claim%20a%20Capital%20Gains%20Reserve%20for%20Individuals%28other%20than%20trusts%29%20when%20Calculating%20the%20Amount%20of%20a%20Capital%20Gain%20Using%20the%20Replacement%20Property%20Rules
correct, Canada
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
Publication number T1030 of Revenue Canada. 1, record 8, English, - Election%20to%20claim%20a%20Capital%20Gains%20Reserve%20for%20Individuals%28other%20than%20trusts%29%20when%20Calculating%20the%20Amount%20of%20a%20Capital%20Gain%20Using%20the%20Replacement%20Property%20Rules
Record 8, French
Record 8, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 8, Main entry term, French
- Choix à exercer par des particuliers (autres que des fiducies) pour la déduction d'une réserve pour gains en capital au moment du calcul du montant d'un gain capital suivant
1, record 8, French, Choix%20%C3%A0%20exercer%20par%20des%20particuliers%20%28autres%20que%20des%20fiducies%29%20pour%20la%20d%C3%A9duction%20d%27une%20r%C3%A9serve%20pour%20gains%20en%20capital%20au%20moment%20du%20calcul%20du%20montant%20d%27un%20gain%20capital%20suivant
correct, masculine noun, Canada
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Publication numéro T1030 de Revenu Canada. 1, record 8, French, - Choix%20%C3%A0%20exercer%20par%20des%20particuliers%20%28autres%20que%20des%20fiducies%29%20pour%20la%20d%C3%A9duction%20d%27une%20r%C3%A9serve%20pour%20gains%20en%20capital%20au%20moment%20du%20calcul%20du%20montant%20d%27un%20gain%20capital%20suivant
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1999-07-19
Record 9, English
Record 9, Subject field(s)
- Taxation
Record 9, Main entry term, English
- capital reserve computation
1, record 9, English, capital%20reserve%20computation
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
Approval of client's capital reserve computation and deduction. 1, record 9, English, - capital%20reserve%20computation
Record number: 9, Textual support number: 1 OBS
Term extracted from the Taxation Operations Manual 40(10)0-A1, form T2203, of Revenue Canada, 2-1999. 2, record 9, English, - capital%20reserve%20computation
Record 9, French
Record 9, Domaine(s)
- Fiscalité
Record 9, Main entry term, French
- calcul de la réserve en capital
1, record 9, French, calcul%20de%20la%20r%C3%A9serve%20en%20capital
correct, masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Approbation du calcul et de la déduction de la réserve en capital du client. 1, record 9, French, - calcul%20de%20la%20r%C3%A9serve%20en%20capital
Record number: 9, Textual support number: 1 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999. 2, record 9, French, - calcul%20de%20la%20r%C3%A9serve%20en%20capital
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1999-07-19
Record 10, English
Record 10, Subject field(s)
- Taxation
Record 10, Main entry term, English
- capital reserve deduction 1, record 10, English, capital%20reserve%20deduction
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
Approval of client's capital reserve computation and deduction. 1, record 10, English, - capital%20reserve%20deduction
Record number: 10, Textual support number: 1 OBS
Term extracted from the Taxation Operations Manual 40(10)0-A1, form T2203, of Revenue Canada, 2-1999. 2, record 10, English, - capital%20reserve%20deduction
Record 10, French
Record 10, Domaine(s)
- Fiscalité
Record 10, Main entry term, French
- déduction de la réserve en capital
1, record 10, French, d%C3%A9duction%20de%20la%20r%C3%A9serve%20en%20capital
feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 CONT
Approbation du calcul et de la déduction de la réserve en capital du client. 1, record 10, French, - d%C3%A9duction%20de%20la%20r%C3%A9serve%20en%20capital
Record number: 10, Textual support number: 1 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999. 2, record 10, French, - d%C3%A9duction%20de%20la%20r%C3%A9serve%20en%20capital
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1999-06-04
Record 11, English
Record 11, Subject field(s)
- Titles of Programs and Courses
- Finance
Record 11, Main entry term, English
- Service or Utility Capital Reserve Fund
1, record 11, English, Service%20or%20Utility%20Capital%20Reserve%20Fund
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record 11, French
Record 11, Domaine(s)
- Titres de programmes et de cours
- Finances
Record 11, Main entry term, French
- Fonds de réserve d'immobilisation pour un service
1, record 11, French, Fonds%20de%20r%C3%A9serve%20d%27immobilisation%20pour%20un%20service
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
Source : Traduction des débats, Assemblée législative du Nouveau-Brunswick. 2, record 11, French, - Fonds%20de%20r%C3%A9serve%20d%27immobilisation%20pour%20un%20service
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1999-02-08
Record 12, English
Record 12, Subject field(s)
- Accounting
Record 12, Main entry term, English
- general capital reserve fund
1, record 12, English, general%20capital%20reserve%20fund
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record 12, French
Record 12, Domaine(s)
- Comptabilité
Record 12, Main entry term, French
- fonds de réserve d'immobilisation général
1, record 12, French, fonds%20de%20r%C3%A9serve%20d%27immobilisation%20g%C3%A9n%C3%A9ral
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Source : Traduction des débats, Assemblée législative du Nouveau-Brunswick. 2, record 12, French, - fonds%20de%20r%C3%A9serve%20d%27immobilisation%20g%C3%A9n%C3%A9ral
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1997-11-17
Record 13, English
Record 13, Subject field(s)
- Stock Exchange
- Corporate Economics
Record 13, Main entry term, English
- capital redemption reserve funds
1, record 13, English, capital%20redemption%20reserve%20funds
correct, plural
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 DEF
Special account held by a corporation to repurchase part of its shares. 1, record 13, English, - capital%20redemption%20reserve%20funds
Record 13, Key term(s)
- capital redemption reserve fund
Record 13, French
Record 13, Domaine(s)
- Bourse
- Économie de l'entreprise
Record 13, Main entry term, French
- compte de réserves pour le rachat du capital des actions
1, record 13, French, compte%20de%20r%C3%A9serves%20pour%20le%20rachat%20du%20capital%20des%20actions
masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record 13, Spanish
Record 13, Campo(s) temático(s)
- Bolsa de valores
- Economía empresarial
Record 13, Main entry term, Spanish
- fondos de reserva para recompra de acciones
1, record 13, Spanish, fondos%20de%20reserva%20para%20recompra%20de%20acciones
correct, masculine noun
Record 13, Abbreviations, Spanish
Record 13, Synonyms, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1993-10-26
Record 14, English
Record 14, Subject field(s)
- Titles of Laws and Regulations
Record 14, Main entry term, English
- Capital Reserve Fund
1, record 14, English, Capital%20Reserve%20Fund
correct, Northwest Territories
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 OBS
Northwest Territories Development Corporations Act. 1, record 14, English, - Capital%20Reserve%20Fund
Record 14, French
Record 14, Domaine(s)
- Titres de lois et de règlements
Record 14, Main entry term, French
- Fonds de réserve
1, record 14, French, Fonds%20de%20r%C3%A9serve
correct, Northwest Territories
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 OBS
Loi sur la Société de développement des Territoires du Nord-Ouest. 1, record 14, French, - Fonds%20de%20r%C3%A9serve
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1987-12-09
Record 15, English
Record 15, Subject field(s)
- Accounting
- Real Estate
Record 15, Main entry term, English
- capital replacement reserve fund
1, record 15, English, capital%20replacement%20reserve%20fund
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
- replacement reserve 2, record 15, English, replacement%20reserve
correct
- reserve for replacements 3, record 15, English, reserve%20for%20replacements
- reserve for maintenance and replacements 4, record 15, English, reserve%20for%20maintenance%20and%20replacements
Record 15, Textual support, English
Record number: 15, Textual support number: 1 DEF
An allowance in the annual operating statement to provide for the replacement of shorter life items (e.g., stoves, refrigerators, carpeting, air-conditioning units), which is necessary in order to sustain a projected level of income. 3, record 15, English, - capital%20replacement%20reserve%20fund
Record 15, French
Record 15, Domaine(s)
- Comptabilité
- Immobilier
Record 15, Main entry term, French
- fonds de réserve pour remplacement des immobilisations
1, record 15, French, fonds%20de%20r%C3%A9serve%20pour%20remplacement%20des%20immobilisations
correct, proposal, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
- réserve pour remplacement 2, record 15, French, r%C3%A9serve%20pour%20remplacement
feminine noun
- réserve pour entretien et remplacement 2, record 15, French, r%C3%A9serve%20pour%20entretien%20et%20remplacement
feminine noun
Record 15, Textual support, French
Record number: 15, Textual support number: 1 CONT
Réserves pour entretien et remplacement. L'entretien d'un immeuble comprend la peinture et les réparations de l'extérieur du bâtiment, la décoration intérieure, les réparations de plomberie, des accessoires électriques, du chauffage, de la climatisation de l'air, etc... Les sommes sont calculées de façon à refléter un coût annuel moyen à partir d'une exploitation à long terme même si en réalité elles sont inégales d'une année à l'autre (...) les réserves pour remplacement se calculent uniquement pour les éléments dont la vie économique est plus courte que celle du bâtiment. 2, record 15, French, - fonds%20de%20r%C3%A9serve%20pour%20remplacement%20des%20immobilisations
Record 15, Spanish
Record 15, Textual support, Spanish
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