TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PAGADOR [5 records]
Record 1 - internal organization data 2023-08-11
Record 1, English
Record 1, Subject field(s)
- Taxation
- Customs and Excise
- Foreign Trade
Record 1, Main entry term, English
- hybrid mismatch arrangement
1, record 1, English, hybrid%20mismatch%20arrangement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Hybrid mismatch arrangements are cross-border tax schemes, used primarily by multinational enterprises, that exploit differences between Canadian and foreign income tax laws to avoid paying their fair share of tax. 2, record 1, English, - hybrid%20mismatch%20arrangement
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Douanes et accise
- Commerce extérieur
Record 1, Main entry term, French
- dispositif hybride
1, record 1, French, dispositif%20hybride
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- montage hybride 2, record 1, French, montage%20hybride
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les dispositifs hybrides sont des structures d'évitement fiscal transfrontalières qui exploitent des différences dans le traitement fiscal d'entités commerciales ou d'instruments financiers dans le droit de deux juridictions ou plus, dans le but de générer des asymétries dans les résultats fiscaux. 3, record 1, French, - dispositif%20hybride
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Aduana e impuestos internos
- Comercio exterior
Record 1, Main entry term, Spanish
- acuerdo de desajuste híbrido
1, record 1, Spanish, acuerdo%20de%20desajuste%20h%C3%ADbrido
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
El informe recomienda que la jurisdicción del pagador niegue la deducción de un pago donde el beneficiario establece que el pago fuera en contra de los gastos en virtud de un acuerdo de desajuste híbrido. 1, record 1, Spanish, - acuerdo%20de%20desajuste%20h%C3%ADbrido
Record 2 - internal organization data 2015-12-01
Record 2, English
Record 2, Subject field(s)
- Banking
- Accounting
- Foreign Trade
Record 2, Main entry term, English
- order to pay
1, record 2, English, order%20to%20pay
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- payment order 2, record 2, English, payment%20order
correct
- written order to pay 3, record 2, English, written%20order%20to%20pay
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A cheque-like instrument directing a bank to pay a specified sum to a third party, for example, a negotiable order of withdrawal or a payment order of withdrawal. 4, record 2, English, - order%20to%20pay
Record 2, French
Record 2, Domaine(s)
- Banque
- Comptabilité
- Commerce extérieur
Record 2, Main entry term, French
- ordre de paiement
1, record 2, French, ordre%20de%20paiement
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Key term(s)
- ordre de payement
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Operaciones bancarias
- Contabilidad
- Comercio exterior
Record 2, Main entry term, Spanish
- orden de pago
1, record 2, Spanish, orden%20de%20pago
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- ordenación del pago 2, record 2, Spanish, ordenaci%C3%B3n%20del%20pago
feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Documento por el cual un importador indica a su banco que, a través de su corresponsal en el país del exportador, ponga a disposición de éste una suma determinada de dinero sin condiciones(orden de pago simple), o contra entrega de determinados documentos(orden de pago documentaria). En el lenguaje usual del negocio exterior, al importador se le llama ordenante; a su banco, emisor; al exportador, beneficiario; y al banco corresponsal, pagador. 3, record 2, Spanish, - orden%20de%20pago
Record 3 - internal organization data 2015-08-19
Record 3, English
Record 3, Subject field(s)
- Banking
- Financial Institutions
- Foreign Trade
Record 3, Main entry term, English
- advising bank
1, record 3, English, advising%20bank
correct, standardized
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A bank requested to advise the credit. 2, record 3, English, - advising%20bank
Record number: 3, Textual support number: 1 OBS
advising bank: term and definition standardized by the International Organization for Standardization (ISO) in 1993. 3, record 3, English, - advising%20bank
Record 3, French
Record 3, Domaine(s)
- Banque
- Institutions financières
- Commerce extérieur
Record 3, Main entry term, French
- banque chargée d'aviser
1, record 3, French, banque%20charg%C3%A9e%20d%27aviser
correct, feminine noun, standardized
Record 3, Abbreviations, French
Record 3, Synonyms, French
- banque notificatrice 2, record 3, French, banque%20notificatrice
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Banque chargée d'aviser d'un crédit. 1, record 3, French, - banque%20charg%C3%A9e%20d%27aviser
Record number: 3, Textual support number: 1 OBS
banque chargée d'aviser : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993. 3, record 3, French, - banque%20charg%C3%A9e%20d%27aviser
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Operaciones bancarias
- Instituciones financieras
- Comercio exterior
Record 3, Main entry term, Spanish
- banco notificador
1, record 3, Spanish, banco%20notificador
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- banco avisador 2, record 3, Spanish, banco%20avisador
correct, masculine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Entidad bancaria localizada en la plaza del beneficiario que avisa o notifica a éste de la disponibilidad de un crédito abierto a su nombre. En la gran mayoría de los casos el banco pagador llega a ser el mismo banco notificador, sólo que en el momento de avisar el crédito al beneficiario, asume ideal y momentáneamente el papel y el nombre de banco notificador. 1, record 3, Spanish, - banco%20notificador
Record 4 - internal organization data 2010-05-21
Record 4, English
Record 4, Subject field(s)
- Banking
Record 4, Main entry term, English
- void cheque
1, record 4, English, void%20cheque
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- voided cheque 2, record 4, English, voided%20cheque
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Ensure that you have all necessary banking information; a void cheque is the most convenient. 3, record 4, English, - void%20cheque
Record 4, Key term(s)
- void check
Record 4, French
Record 4, Domaine(s)
- Banque
Record 4, Main entry term, French
- chèque annulé
1, record 4, French, ch%C3%A8que%20annul%C3%A9
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Formule de chèque portant la mention « annulé », transmise par exemple à des fins d'information. 2, record 4, French, - ch%C3%A8que%20annul%C3%A9
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Operaciones bancarias
Record 4, Main entry term, Spanish
- cheque anulado
1, record 4, Spanish, cheque%20anulado
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 CONT
[...] un cheque anulado de su chequera para darle al pagador el numéro de ruta bancaria y el número de su cuenta. 1, record 4, Spanish, - cheque%20anulado
Record 5 - internal organization data 1999-05-11
Record 5, English
Record 5, Subject field(s)
- Banking
Record 5, Main entry term, English
- agent bank
1, record 5, English, agent%20bank
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
A bank holding no credit card outstandings and taking no losses, but nonetheless associated with a credit card plan. 1, record 5, English, - agent%20bank
Record 5, French
Record 5, Domaine(s)
- Banque
Record 5, Main entry term, French
- banque associée
1, record 5, French, banque%20associ%C3%A9e
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Operaciones bancarias
Record 5, Main entry term, Spanish
- banco agente
1, record 5, Spanish, banco%20agente
masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record number: 5, Textual support number: 1 DEF
Banco designado por un sindicato bancario para administrar y gestionar créditos y valores sindicados. 2, record 5, Spanish, - banco%20agente
Record number: 5, Textual support number: 1 CONT
En algunos casos se da la figura de un banco agente que se encarga de la gestión administrativo-operativa de la operación, aunque no es muy usual. 1, record 5, Spanish, - banco%20agente
Record number: 5, Textual support number: 2 CONT
En particular, en los mercados de europagarés a corto plazo y en las facilidades crediticias en certificados de depósito, un banco agente es también el que se responsabiliza de las funciones de agente emisor y pagador. 3, record 5, Spanish, - banco%20agente
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
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: