TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

Books which are issued by the Inland Revenue to every employer in order to operate the Pay As You Earn method of collecting income tax. By referring to the employee's tax coding number and the cumulative pay to date, it is possible from the book to check how much tax is due to date, the difference is the amount that should be deducted from the gross salary/wage. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, fiche 1, Anglais, - tax%20table

Record number: 1, Textual support number: 1 OBS

Expression(s) used on the federal income tax return T1 forms.  3, fiche 1, Anglais, - tax%20table

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 OBS

Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral.  2, fiche 1, Français, - table%20d%27imp%C3%B4t

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

… an online booking system … allows a potential customer to book and pay for an activity or service directly through [a] website.  2, fiche 2, Anglais, - online%20booking%20system

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

The basic concept behind a machinery co-op is that the co-op owns and controls the use of machinery and equipment. The individual assigns his land for production purposes to the co-operative. The co-op manages all field operations and co-ordinates labour inputs by its members. However, each member retains his farmer status and therefore is entitled to a permit book. He will deliver his share of the grain and from this income will pay his share of operating expenses and machinery financing. Each member is also responsible for his own land cost including taxes.  5, fiche 3, Anglais, - farm%20machinery%20co%2Doperative

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 CONT

L’objectif principal d’une CUMA est d’offrir un cadre légal aux entreprises agricoles qui utilisent en commun de la machinerie, des équipements, des intrants, de l’outillage ou autre matériel, et ce, au moindre coût possible.  3, fiche 3, Français, - coop%C3%A9rative%20d%27utilisation%20de%20mat%C3%A9riel%20agricole

Record number: 3, Textual support number: 1 OBS

coopérative de machines agricoles : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  4, fiche 3, Français, - coop%C3%A9rative%20d%27utilisation%20de%20mat%C3%A9riel%20agricole

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 OBS

According to General Regulations 1835, Art IX, Para 41, this "book" was furnished each soldier in order to "... record the military history of its possessor..., "to wit, his pay, allowances, service and conduct. It apparently served as an individual pay and personnel record, not as an instructional manual or handbook. Administrative aspects of the 1835 Soldier's Book can be traced in U. S. War Dept General Orders No 10, 1835; No 11, 1837; Nos 26, 54 and 60, 1839; and No 30, 1844. General Order 15 of 1845(not on file) ended its use.  1, fiche 4, Anglais, - soldier%27s%20book

Fiche 4,  Justifications,  Français

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 OBS

The Canadian Book Exchange Centre(CBEC) helps Canadian libraries help each other. A resource-sharing service provided by Library and Archives Canada, CBEC is a redistribution centre, a clearing house that arranges for the exchange of publications deemed surplus by one library but needed by another. The Centre ensures that the nation's collective surplus holdings are accessible to all, keeps material in circulation and provides an efficient, practical method of using libraries’ excess materials to help fill each other's collection requirements. Currently, the publications made available by the Centre are free of charge, but participating libraries must pay shipping charges whether they send or receive materials.  1, fiche 5, Anglais, - Canadian%20Book%20Exchange%20Centre

Fiche 5,  Justifications,  Français

Record number: 5, Textual support number: 1 OBS

Le Centre canadien d'échange du livre (CCEL) favorise l'entraide entre les bibliothèques canadiennes. Un service de mise en commun des ressources fourni par Bibliothèque et Archives Canada, le CCEL est un centre de redistribution, c'est-à-dire un bureau central qui expédie les surplus de publications de bibliothèques à d'autres bibliothèques qui en ont besoin. Le Centre fait en sorte que l'ensemble des surplus de publications du pays soient accessibles à tous en favorisant la circulation de documents, selon une méthode efficace et pratique, afin de compléter les collections des bibliothèques. Actuellement, les publications que le Centre reçoit sont offertes gratuitement aux bibliothèques participantes qui doivent toutefois payer les frais d'expédition, que ce soit pour envoyer ou recevoir des publications.  2, fiche 5, Français, - Centre%20canadien%20d%27%C3%A9change%20du%20livre

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 DEF

The sale by a business of its book debts to a factoring company, who will pay the business the face value of the total of the invoices, less a discount which will take into consideration : the fee, interest rates appertaining at the time, risk of non-payment, etc. The seller of the invoices will do so in order to improve his cash flow. The factoring company, will not necessarily offer any other service, such as guarantee of bad debts, sales ledger accounting, etc. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, fiche 6, Anglais, - invoice%20discounting

Record number: 6, Textual support number: 1 CONT

Invoice discounting is a working capital facility which provides immediate finance (prepayment) of up to 80% of funds tied up in unpaid debtor invoices, the balance is paid (less costs) as the debtor collections are received. In short invoice discounting is an acceleration of cash flow.  3, fiche 6, Anglais, - invoice%20discounting

Fiche 6,  Justifications,  Français

Fiche 6,  Justifications,  Espagnol