TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

... "tax-indifferent investor" means(a) a person exempt from tax under section 149,(b) a non-resident person, other than a person to which amounts paid or credited under a synthetic equity arrangement or a specified synthetic equity arrangement may reasonably be attributed to the business carried on by the person in Canada through a permanent establishment(as defined by regulation) in Canada,(c) a trust resident in Canada(other than a specified mutual fund trust) if any of the interests as a beneficiary under the trust is not a fixed interest(as defined in subsection 251. 2(1)) in the trust(in this definition referred to as a "discretionary trust"),...  1, fiche 1, Anglais, - tax%2Dindifferent%20investor

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

[…] «investisseur indifférent relativement à l'impôt» s’entend d’une personne, société de personnes ou fiducie qui est, selon le cas : a) une personne qui, par l’effet de l’article 149, est exonérée de l’impôt; b) une personne non-résidente, sauf une personne à l’égard de laquelle une somme payée ou portée à son crédit dans le cadre d’un arrangement de capitaux propres synthétiques ou d’un arrangement de capitaux propres synthétiques déterminé peut raisonnablement être attribuée à l’entreprise qu’elle exploite au Canada par l’entremise d’un établissement stable, au sens du règlement, au Canada; c) une fiducie résidant au Canada (sauf une fiducie de fonds commun de placement déterminée) si une participation à titre de bénéficiaire de la fiducie n’est pas une participation fixe, au sens du paragraphe 251.2(1), dans la fiducie (appelée «fiducie discrétionnaire» à la présente définition); [...]  1, fiche 1, Français, - investisseur%20indiff%C3%A9rent%20relativement%20%C3%A0%20l%26rsquo%3Bimp%C3%B4t

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 DEF

The phenomenon exhibited by a measuring instrument which gives different indications in a series of measurements of the same value of the quantity measured.  1, fiche 2, Anglais, - dispersion%20of%20indications

Record number: 2, Textual support number: 1 OBS

1. The "dispersion of indications" can be expressed quantitatively by the standard deviation or by the range of dispersion(spread) of the indications. 2. The concept envisaged is equally applicable to measuring instruments and to graduated material measures. It is to be noted that insofar as material measures, which only reproduce a single value(or several separate values) of a quantity, are concerned, it is not theoretically correct to speak of dispersion of their "indications", given that these represent fixed values. In this case, however, it is the dispersion of the value reproduced of the quantity which is of interest, a dispersion that can be found by means of comparisons with a standard. 3. It is necessary to indicate the conditions under which the series of measurements in question is carried out : if these measurements are to follow directly one after the other; if between each of them there must be a certain time interval; if they must be carried out by the same observer or by different observers, etc...  1, fiche 2, Anglais, - dispersion%20of%20indications

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 DEF

Phénomène présenté par un instrument de mesurage qui donne, dans une série de mesurages d'une même valeur de la grandeur mesurée, des indications différentes.  1, fiche 2, Français, - dispersion%20des%20indications

Record number: 2, Textual support number: 1 OBS

1. La «dispersion des indications» peut être exprimée quantitativement par l'écart-type ou par l'étendue de dispersion des indications. 2. Il est nécessaire d'indiquer les conditions dans lesquelles on effectue la série de mesurages en question : si ces mesurages doivent se succéder directement l'un après l'autre, si, entre chacun d'eux, il doit y avoir un certain intervalle de temps; s'ils doivent être exécutés par le même observateur ou par des observateurs différents, etc.  1, fiche 2, Français, - dispersion%20des%20indications

Record number: 2, Textual support number: 2 OBS

dispersion des indications : recommandation internationale de la Troisième Conférence Internationale de Métrologie Légale, 1968.  2, fiche 2, Français, - dispersion%20des%20indications

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 DEF

A company in a low-tax country or no-tax country through which certain activities on behalf of related companies in high tax countries are carried on(e. g. management services) or through which certain income, such as royalties, interest, fees, dividends, is channelled.  1, fiche 3, Anglais, - base%20company

Record number: 3, Textual support number: 1 CONT

Many base companies are incorporated in Switzerland because this country has both an extensive network of tax treaties and, at the cantonal level, an attractive tax treatment for holding and domiciliary companies and in some cantons also for auxiliary companies. However, Switzerland has unilaterally taken measures against abuse of tax treaties, preventing excessive use of cantonal and federal tax relief in combination with the use of tax treaties.  1, fiche 3, Anglais, - base%20company

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 DEF

Une entité juridique installée et imposable dans un pays à faible taux d'imposition, c'est-à-dire souvent dans un paradis fiscal  2, fiche 3, Français, - soci%C3%A9t%C3%A9%20relais

Record number: 3, Textual support number: 1 CONT

L'utilisation d'une société relais permet à un simple particulier ou à une société de mettre en œuvre sans grande difficulté une technique d'évasion fiscale internationale.  2, fiche 3, Français, - soci%C3%A9t%C3%A9%20relais

Record number: 3, Textual support number: 2 CONT

La société relais joue aussi très souvent un rôle d'écran, indispensable pour dissimuler le véritable bénéficiaire des sommes transférées dans le paradis fiscal.  2, fiche 3, Français, - soci%C3%A9t%C3%A9%20relais

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 CONT

what is called the doctrine of part performance is the rule that where a contract for the sale or other disposition of land or any interest in land is not enforceable by action for want of written evidence as required by the Law of Property Act, 1925, s. 40, and it has been partly carried into effect by one of the parties, the other cannot set up the want of writing as a defence : as where possession had been taken under a contract for the sale of land.  2, fiche 4, Anglais, - part%20performance

Record number: 4, Textual support number: 1 OBS

Technical sense, denoting a certain type of performance that may serve to circumvent the Statute of Frauds.  3, fiche 4, Anglais, - part%20performance

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 OBS

Sens particulier, visant un certain type d'exécution pouvant servir à contourner la Loi sur les preuves littérales.  2, fiche 4, Français, - ex%C3%A9cution%20partielle

Record number: 4, Textual support number: 2 OBS

exécution partielle : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  3, fiche 4, Français, - ex%C3%A9cution%20partielle

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 OBS

(W) hat is called the doctrine of part performance is the rule that where a contract for the sale or other disposition of land or any interest in land is not enforceable by action for want of written evidence... and it has been partly carried into effect by one of the parties, the other cannot set up the want of writing as a defence....(Jowitt's, 2nd ed., 1977, p. 1349)  1, fiche 5, Anglais, - doctrine%20of%20part%20performance

Fiche 5,  Justifications,  Français

Record number: 5, Textual support number: 1 OBS

doctrine de l'exécution partielle : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, fiche 5, Français, - doctrine%20de%20l%27ex%C3%A9cution%20partielle

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 DEF

Rocket, containing a seeding agent, designed to explode within a potential hailstorm so as to inject massive numbers of nuclei into the cloud to prevent the formation of damaging hail.  2, fiche 6, Anglais, - anti%2Dhail%20rocket

Record number: 6, Textual support number: 1 CONT

Many countries have the interest in hail-preventing systems. The most effective method to fight hailing is using of anti-hail rockets. The action of the anti-hail rockets is based on producing of artificial active centres caused by special iceformers carried by the rockets.  3, fiche 6, Anglais, - anti%2Dhail%20rocket

Fiche 6,  Justifications,  Français

Record number: 6, Textual support number: 1 DEF

Fusée contenant un agent d'ensemencement conçue pour exploser à l'intérieur d'un nuage potentiellement grêligène, de telle sorte qu'une masse de noyaux soit injectée dans ce nuage et empêche la formation de grêlons pouvant causer des dommages.  4, fiche 6, Français, - fus%C3%A9e%20paragr%C3%AAle

Record number: 6, Textual support number: 1 OBS

grêlifuge : Se dit des appareils, engins (canons) ou pièces d'artifice (fusées), employés pour lutter contre la grêle.  3, fiche 6, Français, - fus%C3%A9e%20paragr%C3%AAle

Fiche 6,  Justifications,  Espagnol

Record number: 6, Textual support number: 1 DEF

Cohete portador de un agente de siembra de nubes preparado para que explote dentro de una nube tormentosa potencialmente capaz de producir granizo para introducir un número muy grande de núcleos dentro de ella y prevenir la formación de pedrisco.  3, fiche 6, Espagnol, - cohete%20gran%C3%ADfugo

Fiche 7,  Justifications,  Anglais

Record number: 7, Textual support number: 1 OBS

The Canadian Junior Hereford Association(CJHA) is a national organization for youth governed by youth. It is an affiliate of the Canadian Hereford Association(CHA). The objectives of the CHJA are to foster and encourage the interest of youth in agriculture, and more specifically the breeding, raising and promotion of Hereford cattle in Canada. This is carried out by developing their knowledge, leadership skills, and community interest through participation in the organization's activities. The association motivates young individuals who are interested in the Hereford breed through education, commerce, and events, which will help them be knowledgeable cattle people and better citizens.  2, fiche 7, Anglais, - Canadian%20Junior%20Hereford%20Association

Fiche 7,  Justifications,  Français

Fiche 7,  Justifications,  Espagnol

Fiche 8,  Justifications,  Anglais

Record number: 8, Textual support number: 1 DEF

Of or pertaining to a biochemical reaction in which the end products possess less free energy than the starting materials, usually associated with catabolism.  3, fiche 8, Anglais, - exergonic

Record number: 8, Textual support number: 1 CONT

When compounds are produced by multi-enzyme systems, reaction systems conjugated with an energy-generating system(regeneration system for ATP) and/or a redox system participate in many cases. Recently, studies on the immobilization of multi-enzyme systems combined with such conjugated systems have been carried out. Bioreactors combining these systems have been of particular interest in areas involving biochemical reactions.  2, fiche 8, Anglais, - exergonic

Fiche 8,  Justifications,  Français

Record number: 8, Textual support number: 1 DEF

Se dit d'une réaction chimique qui libère de l'énergie (par opposition à endergonique).  2, fiche 8, Français, - exergonique

Record number: 8, Textual support number: 1 CONT

Les hydrolases (protéases, lipases ou carbohydrases) sont traditionnellement considérées comme des enzymes catalysant des réactions d'hydrolyse irréversibles et exergoniques. Ces enzymes, comme tout catalyseur, obéissent à la loi d'action de masse et deviennent donc des enzymes de synthèse lorsqu'elles sont placées artificiellement dans des milieux très restreints en eau, dont la teneur doit malheureusement être contrôlée de manière "dynamique" car elle est non seulement solvant, mais aussi produit de la réaction.  3, fiche 8, Français, - exergonique

Fiche 8,  Justifications,  Espagnol

Record number: 8, Textual support number: 1 DEF

[Dícese del] proceso que libera energía.  2, fiche 8, Espagnol, - exerg%C3%B3nico

Fiche 9,  Justifications,  Anglais

Record number: 9, Textual support number: 1 CONT

It has long been recognized that specific regions of the world possess a notable concentration of deposits of a certain metal or metals, these regions are known as metallogenic provinces. Such provinces can be delineated by reference to a single metal ... or to several metals or metal associations. In the latter case, the metallogenic province may show a zonal distribution of the various metallic deposits.  1, fiche 9, Anglais, - metallic%20deposit

Record number: 9, Textual support number: 2 CONT

... in the forties and fifties much emphasis was still placed on the magmatic-hydrothermal theory for the origin of the majority of metallic deposits.  1, fiche 9, Anglais, - metallic%20deposit

Record number: 9, Textual support number: 3 CONT

In supergene sulphide enrichment the minerals of economic interest are carried down into hypogene(primary) ore where they are precipitated with a resultant increase in metal content, whereas in the case of iron and manganese ores it is chiefly the gangue material that is mobilized and carried away to leave behind a purer metal deposit.  1, fiche 9, Anglais, - metallic%20deposit

Fiche 9,  Justifications,  Français

Record number: 9, Textual support number: 1 CONT

La majeure partie des hydroxydes se trouve dans les zones d'oxydation des gîtes métalliques et dans les roches altérées [...] Oxydes et hydroxydes sont les principaux minerais de fer, chrome, manganèse, uranium, étain, aluminium, niobium, tantale.  1, fiche 9, Français, - g%C3%AEte%20m%C3%A9tallique

Fiche 9,  Justifications,  Espagnol

Fiche 10,  Justifications,  Anglais

Record number: 10, Textual support number: 1 DEF

Ore deposited from ascending hydrothermal solutions of magmatic origin.  2, fiche 10, Anglais, - hypogene%20ore

Record number: 10, Textual support number: 1 CONT

In supergene sulphide enrichment the minerals of economic interest are carried down into hypogene(primary) ore where they are precipitated with a resultant increase in metal content...  3, fiche 10, Anglais, - hypogene%20ore

Record number: 10, Textual support number: 1 OBS

As opposed to "supergene ore."  4, fiche 10, Anglais, - hypogene%20ore

Fiche 10,  Justifications,  Français

Record number: 10, Textual support number: 1 CONT

Minerais primaires ou hypogènes (engendrés en profondeur). L'uranium s'y trouve en majeure partie à l'état tétravalent [...]  2, fiche 10, Français, - minerai%20hypog%C3%A8ne

Record number: 10, Textual support number: 1 OBS

Par opposition à «minerai supergène».  3, fiche 10, Français, - minerai%20hypog%C3%A8ne

Fiche 10,  Justifications,  Espagnol

Fiche 11,  Justifications,  Anglais

Record number: 11, Textual support number: 1 DEF

Biomass material constituted of chemically grown cells.  2, fiche 11, Anglais, - cell%20biomass

Record number: 11, Textual support number: 1 OBS

cell: Basic structural and functional unit of all living organisms. It is a complex collection of molecules with many different activities that are integrated to form a functional unit.  3, fiche 11, Anglais, - cell%20biomass

Record number: 11, Textual support number: 1 CONT

The use of growing cells in suspension as biocatalysts is generally termed fermentation. Such processes may be distinguished as batch, fed batch or continuous depending on the kinetic relationship between addition of substrate and harvesting of product. Non-growing systems include the use of suspensions, cells retained within a semipermeable membrane, or cells immobilized in or on a solid support. Such immobilized cells may be used in a fixed bed, expanded bed, fluid bed or fully mixed system.... Although many so-called fermentation reactions are carried out under aerobic conditions, these are of little interest in the present context since, when oxygen is used as the terminal electron acceptor, the production of low molecular weight metabolites of the type required is restricted and a high proportion of the carbon in the feedstock is converted into cell biomass.  1, fiche 11, Anglais, - cell%20biomass

Fiche 11,  Justifications,  Français

Record number: 11, Textual support number: 1 CONT

L'immobilisation cellulaire. Immobiliser les microalgues sur des supports poreux, transparents à la lumière, perméables aux échanges gazeux et à l'eau chargée de sels minéraux, c'est résoudre le problème ultérieur de la récolte par séparation de la phase liquide (milieu de culture) et de la phase solide (biomasse cellulaire).  2, fiche 11, Français, - biomasse%20cellulaire

Fiche 11,  Justifications,  Espagnol

Fiche 12,  Justifications,  Anglais

Record number: 12, Textual support number: 1 CONT

In supergene sulphide enrichment the minerals of economic interest are carried down into hypogene(primary) ore where they are precipitated with a resultant increase in metal content...  1, fiche 12, Anglais, - hypogene%20primary%20ore

Fiche 12,  Justifications,  Français

Record number: 12, Textual support number: 1 CONT

Les solutions froides diluées descendent. En dessous de la zone de lessivage [...], elles peuvent [...] donner naissance à des minerais oxydés. Au-dessous de la surface phréatique elles réagissent sur les sulfures primaires «hypogènes» et précipitent des sulfures secondaires, «supergènes». Cette zone de cémentation est fréquemment très enrichie par rapport à la zone d'oxydation et au minerai primaire hypogène.  1, fiche 12, Français, - minerai%20primaire%20hypog%C3%A8ne

Fiche 12,  Justifications,  Espagnol

Fiche 13,  Justifications,  Anglais

Record number: 13, Textual support number: 1 CONT

In 1979 the Bank's operations in pursuit of its interest rate and money supply objectives were carried out in an unusually vigorous manner at times, and for a period they involved intervention in the long-term bond market on a large scale.  2, fiche 13, Anglais, - long%2Dterm%20bond%20market

Fiche 13,  Justifications,  Français

Record number: 13, Textual support number: 1 CONT

En 1979, les opérations que la Banque a effectuée en vue de réaliser ses objectifs en matière de taux d'intérêt et de croissance de la masse monétaire ont à l'occasion été exécutées avec une vigueur peu commune et elles ont comporté pendant un certain temps d'importantes interventions sur le marché des obligations à long terme.  3, fiche 13, Français, - march%C3%A9%20des%20obligations%20%C3%A0%20long%20terme

Fiche 13,  Justifications,  Espagnol

Fiche 14,  Justifications,  Anglais

Record number: 14, Textual support number: 1 CONT

Coal liquefaction : Calculation of process economics. The report "Development of computer package for the calculation of direct coal liquefaction process economics" describes the work carried out by the British Coal Corporation under contract to the Commission of the European Communities.... The system also provides a framework for the user to develop economic information, including capital and operating costs, for the process of interest. In addition, it enables the user to carry out parametric studies on the effects on process economics of altering process variables or the assumptions used in defining the thermodynamic performance of the process. [Erdol and Kohle, "Erdgas", Petrochemie : Hydrocarbon Technology, May 1990, V. 43, p. 175(1])  1, fiche 14, Anglais, - process%20economics

Record number: 14, Textual support number: 1 OBS

Information from bibliographic data base.  1, fiche 14, Anglais, - process%20economics

Fiche 14,  Justifications,  Français

Fiche 14,  Justifications,  Espagnol

Fiche 15,  Justifications,  Anglais

Record number: 15, Textual support number: 1 OBS

(FIDEV 2-71, p. 38) Income should be taxed in the country in which it has its source : income from real property in the country where the property is situated, business has been carried on, salaries and wages where the work was performed, and dividends and interest in the country in which they were paid V. territoriality principle  1, fiche 15, Anglais, - source%20principle

Fiche 15,  Justifications,  Français

Fiche 15,  Justifications,  Espagnol

Fiche 16,  Justifications,  Anglais

Record number: 16, Textual support number: 1 DEF

A radiocommunication service for the purpose of self-training, intercommunication and technical investigations carried out by amateurs, that is by duly authorized persons interested in radio technique solely with a personal aim and without pecuniary interest.  1, fiche 16, Anglais, - amateur%20service

Fiche 16,  Justifications,  Français

Record number: 16, Textual support number: 1 DEF

Service de radiocommunication ayant pour objet l'instruction individuelle, l'intercommunication et les études techniques, effectuées par des amateurs, c'est-à-dire par des personnes dûment autorisées, s'intéressant à la technique de la radioélectricité à titre uniquement personnel et sans intérêt pécuniaire.  1, fiche 16, Français, - service%20d%27amateur

Fiche 16,  Justifications,  Espagnol

Fiche 17,  Justifications,  Anglais

Record number: 17, Textual support number: 1 CONT

Sometimes, though, actions will be out of normal sequence. In this case, the program could deal with it by flagging the aberration. For example, because "John carried his groceries to his car and then went and got a basket" is out of sequence, it might be of interest later. So, it is worth the extra computation required to store his out-of-sequence information as an unusual event.  1, fiche 17, Anglais, - out%2Dof%2Dsequence%20information

Fiche 17,  Justifications,  Français

Record number: 17, Textual support number: 1 OBS

Voir inférence hors-contexte.  1, fiche 17, Français, - information%20hors%2Dcontexte

Fiche 17,  Justifications,  Espagnol