TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DEBT OBLIGATION [20 records]
Record 1 - internal organization data 2017-01-25
Record 1, English
Record 1, Subject field(s)
- Economic Conditions and Forecasting
- Public Sector Budgeting
- Loans
Record 1, Main entry term, English
- debt service obligations 1, record 1, English, debt%20service%20obligations
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
debt service obligations: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - debt%20service%20obligations
Record 1, Key term(s)
- debt service obligation
Record 1, French
Record 1, Domaine(s)
- Prévisions et conjonctures économiques
- Budget des collectivités publiques
- Prêts et emprunts
Record 1, Main entry term, French
- charge du service de la dette
1, record 1, French, charge%20du%20service%20de%20la%20dette
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
charge du service de la dette : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 1, French, - charge%20du%20service%20de%20la%20dette
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-01-05
Record 2, English
Record 2, Subject field(s)
- Investment
- Banking
Record 2, Main entry term, English
- collateralized debt obligation
1, record 2, English, collateralized%20debt%20obligation
correct
Record 2, Abbreviations, English
- CDO 1, record 2, English, CDO
correct
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
collateralized debt obligation; CDO: term and abbreviation extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 2, English, - collateralized%20debt%20obligation
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
- Banque
Record 2, Main entry term, French
- titre garanti par des créances
1, record 2, French, titre%20garanti%20par%20des%20cr%C3%A9ances
correct, masculine noun
Record 2, Abbreviations, French
- TGC 1, record 2, French, TGC
correct, masculine noun
Record 2, Synonyms, French
- obligation structurée adossée à des emprunts 2, record 2, French, obligation%20structur%C3%A9e%20adoss%C3%A9e%20%C3%A0%20des%20emprunts
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Technique de titrisation. 2, record 2, French, - titre%20garanti%20par%20des%20cr%C3%A9ances
Record number: 2, Textual support number: 2 OBS
obligation structurée adossée à des emprunts : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 2, French, - titre%20garanti%20par%20des%20cr%C3%A9ances
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2003-03-16
Record 3, English
Record 3, Subject field(s)
- Foreign Trade
- Finance
- Loans
Record 3, Main entry term, English
- debt obligation 1, record 3, English, debt%20obligation
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Commerce extérieur
- Finances
- Prêts et emprunts
Record 3, Main entry term, French
- titre de dette
1, record 3, French, titre%20de%20dette
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 2002-03-20
Record 4, English
Record 4, Subject field(s)
- Finance
- Loans
Record 4, Main entry term, English
- debt due from
1, record 4, English, debt%20due%20from
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- debt obligation 2, record 4, English, debt%20obligation
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
The Canada Deposit Insurance Corporation, in this section and section 21 referred to as the "Corporation", where it is satisfied that on sale finance company ... has substantially exhausted the sources of funds reasonably available to it, ... to enable the sales finance company to meet requirements for liquid funds to discharge its maturing debt obligations. 3, record 4, English, - debt%20due%20from
Record 4, French
Record 4, Domaine(s)
- Finances
- Prêts et emprunts
Record 4, Main entry term, French
- créance
1, record 4, French, cr%C3%A9ance
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- dette 2, record 4, French, dette
correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
La société d'assurance-dépôts du Canada, dénommée la «Société» [...] peut, sur les avances qui lui sont faites en application de l'article 33, consentir des prêts à court terme moyennant une garantie qu'elle estime suffisante à toute société de crédit [...] afin de lui permettre d'avoir assez de liquide pour acquitter les dettes venant à échéance. 2, record 4, French, - cr%C3%A9ance
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2001-08-02
Record 5, English
Record 5, Subject field(s)
- Titles of Federal Laws and Regulations (Canadian)
- Finance
Record 5, Main entry term, English
- Debt Write-off Regulations, 1994
1, record 5, English, Debt%20Write%2Doff%20Regulations%2C%201994
correct, Canada
Record 5, Abbreviations, English
Record 5, Synonyms, English
- Regulations Respecting the Writing Off of any Debt or Obligation Due to Her Majesty or any Claim by Her Majesty 1, record 5, English, Regulations%20Respecting%20the%20Writing%20Off%20of%20any%20Debt%20or%20Obligation%20Due%20to%20Her%20Majesty%20or%20any%20Claim%20by%20Her%20Majesty
correct, Canada
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Pursuant to the Financial Administration Act. 1, record 5, English, - Debt%20Write%2Doff%20Regulations%2C%201994
Record number: 5, Textual support number: 2 OBS
Legal title : Regulations Respecting the Writing Off ... by Her Majesty. Short title: Debt Write-off Regulations. 2, record 5, English, - Debt%20Write%2Doff%20Regulations%2C%201994
Record 5, French
Record 5, Domaine(s)
- Titres de lois et de règlements fédéraux canadiens
- Finances
Record 5, Main entry term, French
- Règlement sur la radiation des créances (1994)
1, record 5, French, R%C3%A8glement%20sur%20la%20radiation%20des%20cr%C3%A9ances%20%281994%29
correct, masculine noun, Canada
Record 5, Abbreviations, French
Record 5, Synonyms, French
- Règlement concernant la radiation des créances de Sa Majesté 1, record 5, French, R%C3%A8glement%20concernant%20la%20radiation%20des%20cr%C3%A9ances%20de%20Sa%20Majest%C3%A9
correct, masculine noun, Canada
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
En vertu de la Loi sur la gestion des finances publiques. 1, record 5, French, - R%C3%A8glement%20sur%20la%20radiation%20des%20cr%C3%A9ances%20%281994%29
Record number: 5, Textual support number: 2 OBS
Titre légal : Règlement concernant la radiation des créances de Sa Majesté. Titre abrégé : Règlement sur la radiation des créances (1994). 2, record 5, French, - R%C3%A8glement%20sur%20la%20radiation%20des%20cr%C3%A9ances%20%281994%29
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2000-06-15
Record 6, English
Record 6, Subject field(s)
- Titles of Forms
- Taxation
Record 6, Main entry term, English
- Election to Deem Amount of Settlement of a Debt or Obligation on Winding-up of a Subsidiary Corporation
1, record 6, English, Election%20to%20Deem%20Amount%20of%20Settlement%20of%20a%20Debt%20or%20Obligation%20on%20Winding%2Dup%20of%20a%20Subsidiary%20Corporation
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Form T2027, Revenue Canada Taxation. 1, record 6, English, - Election%20to%20Deem%20Amount%20of%20Settlement%20of%20a%20Debt%20or%20Obligation%20on%20Winding%2Dup%20of%20a%20Subsidiary%20Corporation
Record 6, French
Record 6, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 6, Main entry term, French
- Choix relatif au montant réputé du règlement d'une dette ou d'une obligation en cas de liquidation d'une filiale
1, record 6, French, Choix%20relatif%20au%20montant%20r%C3%A9put%C3%A9%20du%20r%C3%A8glement%20d%27une%20dette%20ou%20d%27une%20obligation%20en%20cas%20de%20liquidation%20d%27une%20filiale
correct, masculine noun, Canada
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Formule T2027, Revenu Canada Impôt. 1, record 6, French, - Choix%20relatif%20au%20montant%20r%C3%A9put%C3%A9%20du%20r%C3%A8glement%20d%27une%20dette%20ou%20d%27une%20obligation%20en%20cas%20de%20liquidation%20d%27une%20filiale
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1999-11-23
Record 7, English
Record 7, Subject field(s)
- Law of Obligations (civil law)
- Foreign Trade
Record 7, Main entry term, English
- debt obligation
1, record 7, English, debt%20obligation
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
A bond, debenture, note or other evidence of indebtedness of an entity, whether secured or unsecured. [Bank Act] 2, record 7, English, - debt%20obligation
Record 7, French
Record 7, Domaine(s)
- Droit des obligations (droit civil)
- Commerce extérieur
Record 7, Main entry term, French
- titre de créance
1, record 7, French, titre%20de%20cr%C3%A9ance
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Tout document attestant l'existence d'une créance sur une entité, avec ou sans sûreté, et notamment une obligation, une débenture ou un billet. [Loi sur les banques] 2, record 7, French, - titre%20de%20cr%C3%A9ance
Record 7, Spanish
Record 7, Campo(s) temático(s)
- Derecho de obligaciones (derecho civil)
- Comercio exterior
Record 7, Main entry term, Spanish
- obligación
1, record 7, Spanish, obligaci%C3%B3n
correct, feminine noun
Record 7, Abbreviations, Spanish
Record 7, Synonyms, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1997-01-01
Record 8, English
Record 8, Subject field(s)
- Finance
Record 8, Main entry term, English
- conversion of a debt obligation 1, record 8, English, conversion%20of%20a%20debt%20obligation
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record 8, French
Record 8, Domaine(s)
- Finances
Record 8, Main entry term, French
- conversion de titres de créance
1, record 8, French, conversion%20de%20titres%20de%20cr%C3%A9ance
feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Source(s) : c. 47, s. 82 1, record 8, French, - conversion%20de%20titres%20de%20cr%C3%A9ance
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1997-01-01
Record 9, English
Record 9, Subject field(s)
- Loans
- Investment
Record 9, Main entry term, English
- outstanding debt obligation 1, record 9, English, outstanding%20debt%20obligation
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, French
Record 9, Domaine(s)
- Prêts et emprunts
- Investissements et placements
Record 9, Main entry term, French
- titre de créance encore en circulation
1, record 9, French, titre%20de%20cr%C3%A9ance%20encore%20en%20circulation
masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1997-01-01
Record 10, English
Record 10, Subject field(s)
- Finance
Record 10, Main entry term, English
- nominal value of the debt obligation 1, record 10, English, nominal%20value%20of%20the%20debt%20obligation
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, French
Record 10, Domaine(s)
- Finances
Record 10, Main entry term, French
- valeur nominale des titres de créance
1, record 10, French, valeur%20nominale%20des%20titres%20de%20cr%C3%A9ance
feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1995-12-01
Record 11, English
Record 11, Subject field(s)
- Taxation
Record 11, Main entry term, English
- tax driven premium priced debt obligation 1, record 11, English, tax%20driven%20premium%20priced%20debt%20obligation
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record 11, French
Record 11, Domaine(s)
- Fiscalité
Record 11, Main entry term, French
- titre de créance à prime visant un objectif fiscal
1, record 11, French, titre%20de%20cr%C3%A9ance%20%C3%A0%20prime%20visant%20un%20objectif%20fiscal
proposal, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
Proposition du Service de traduction de Montréal (Section juridique). 1, record 11, French, - titre%20de%20cr%C3%A9ance%20%C3%A0%20prime%20visant%20un%20objectif%20fiscal
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1994-06-28
Record 12, English
Record 12, Subject field(s)
- Taxation
Record 12, Main entry term, English
- commercial debt obligation 1, record 12, English, commercial%20debt%20obligation
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record 12, French
Record 12, Domaine(s)
- Fiscalité
Record 12, Main entry term, French
- créance commerciale
1, record 12, French, cr%C3%A9ance%20commerciale
feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Projet de loi juillet 94, Loi de l'impôt sur le revenu 80. 1, record 12, French, - cr%C3%A9ance%20commerciale
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1994-06-14
Record 13, English
Record 13, Subject field(s)
- Negotiable Instruments (Commercial Law)
Record 13, Main entry term, English
- issue a debt obligation
1, record 13, English, issue%20a%20debt%20obligation
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, French
Record 13, Domaine(s)
- Effets de commerce (Droit)
Record 13, Main entry term, French
- émettre un titre de créance
1, record 13, French, %C3%A9mettre%20un%20titre%20de%20cr%C3%A9ance
correct
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1994-04-15
Record 14, English
Record 14, Subject field(s)
- Titles of Laws and Regulations
Record 14, Main entry term, English
- Exempt Debt Obligation Transactions(Banks) Regulations
1, record 14, English, Exempt%20Debt%20Obligation%20Transactions%28Banks%29%20Regulations
correct, Canada
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 OBS
Bank Act 1, record 14, English, - Exempt%20Debt%20Obligation%20Transactions%28Banks%29%20Regulations
Record 14, French
Record 14, Domaine(s)
- Titres de lois et de règlements
Record 14, Main entry term, French
- Règlement sur les titres de créance soustraits aux interdictions relatives à l'actif (banques)
1, record 14, French, R%C3%A8glement%20sur%20les%20titres%20de%20cr%C3%A9ance%20soustraits%20aux%20interdictions%20relatives%20%C3%A0%20l%27actif%20%28banques%29
correct, Canada
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 OBS
Loi sur les banques 1, record 14, French, - R%C3%A8glement%20sur%20les%20titres%20de%20cr%C3%A9ance%20soustraits%20aux%20interdictions%20relatives%20%C3%A0%20l%27actif%20%28banques%29
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1993-09-27
Record 15, English
Record 15, Subject field(s)
- Taxation
Record 15, Main entry term, English
- assumption of a debt obligation 1, record 15, English, assumption%20of%20a%20debt%20obligation
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record 15, French
Record 15, Domaine(s)
- Fiscalité
Record 15, Main entry term, French
- prise en charge d'une créance
1, record 15, French, prise%20en%20charge%20d%27une%20cr%C3%A9ance
feminine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 OBS
Projet de loi - Août 93, LIR 20(1)e(ii.2). 1, record 15, French, - prise%20en%20charge%20d%27une%20cr%C3%A9ance
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 1993-02-15
Record 16, English
Record 16, Subject field(s)
- Taxation
Record 16, Main entry term, English
- restructuring of a debt obligation 1, record 16, English, restructuring%20of%20a%20debt%20obligation
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record 16, French
Record 16, Domaine(s)
- Fiscalité
Record 16, Main entry term, French
- restructuration d'une créance
1, record 16, French, restructuration%20d%27une%20cr%C3%A9ance
feminine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 OBS
Loi de l'impôt sur le revenu. Projet de loi, décembre 92, 20(1)e.1)(iii). 1, record 16, French, - restructuration%20d%27une%20cr%C3%A9ance
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 1993-02-15
Record 17, English
Record 17, Subject field(s)
- Taxation
Record 17, Main entry term, English
- rescheduling of a debt obligation 1, record 17, English, rescheduling%20of%20a%20debt%20obligation
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record 17, French
Record 17, Domaine(s)
- Fiscalité
Record 17, Main entry term, French
- révision du calendrier des paiements sur une créance
1, record 17, French, r%C3%A9vision%20du%20calendrier%20des%20paiements%20sur%20une%20cr%C3%A9ance
feminine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 OBS
Loi de l'impôt sur le revenu. Projet de loi, décembre 92, 20(1)e)(ii.2). 1, record 17, French, - r%C3%A9vision%20du%20calendrier%20des%20paiements%20sur%20une%20cr%C3%A9ance
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 1992-10-14
Record 18, English
Record 18, Subject field(s)
- Taxation
Record 18, Main entry term, English
- qualifying debt obligation
1, record 18, English, qualifying%20debt%20obligation
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 OBS
Source: Income Tax Act, S. 15.2(3)(a); 15.1(3)(b). 2, record 18, English, - qualifying%20debt%20obligation
Record 18, French
Record 18, Domaine(s)
- Fiscalité
Record 18, Main entry term, French
- créance admissible
1, record 18, French, cr%C3%A9ance%20admissible
correct, feminine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
- dette obligataire admissible 1, record 18, French, dette%20obligataire%20admissible
correct, feminine noun
Record 18, Textual support, French
Record number: 18, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 15.2(3)(a); 15.1(3)(b). 2, record 18, French, - cr%C3%A9ance%20admissible
Record number: 18, Textual support number: 2 OBS
Créance admissible : Terme préféré à Revenu Canada, Impôt. 3, record 18, French, - cr%C3%A9ance%20admissible
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 1991-10-17
Record 19, English
Record 19, Subject field(s)
- Finance
Record 19, Main entry term, English
- indexed debt obligation 1, record 19, English, indexed%20debt%20obligation
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 OBS
An instrument that pays interest at a lower-than-market rate reflecting a real rate of return to investor, while the amount owing in respect of the instrument is subject to adjustments linked to changes in the purchasing power of money as measured by the Consumer Price Index. 1, record 19, English, - indexed%20debt%20obligation
Record 19, French
Record 19, Domaine(s)
- Finances
Record 19, Main entry term, French
- titre de créance indexé
1, record 19, French, titre%20de%20cr%C3%A9ance%20index%C3%A9
masculine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 OBS
Expression à définir dans l'article 248(1) de la Loi de l'impôt sur le revenu. 1, record 19, French, - titre%20de%20cr%C3%A9ance%20index%C3%A9
Record number: 19, Textual support number: 2 OBS
Source : communiqué 91-014. Ministère des Finances. 1, record 19, French, - titre%20de%20cr%C3%A9ance%20index%C3%A9
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 1991-03-25
Record 20, English
Record 20, Subject field(s)
- Loans
Record 20, Main entry term, English
- extension of the term of a debt obligation 1, record 20, English, extension%20of%20the%20term%20of%20a%20debt%20obligation
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, French
Record 20, Domaine(s)
- Prêts et emprunts
Record 20, Main entry term, French
- report d'échéance d'une créance 1, record 20, French, report%20d%27%C3%A9ch%C3%A9ance%20d%27une%20cr%C3%A9ance
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record 20, Spanish
Record 20, Textual support, Spanish
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