TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

"Arm's length allocation" means, in respect of a transaction, an allocation of profit or loss that would have occurred between the participants in the transaction if they had been dealing at arm's length with each other.  2, fiche 1, Anglais, - arm%26rsquo%3Bs%2Dlength%20allocation

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

Attribution de pleine concurrence. Quant à une opération, l'attribution de bénéfices ou de pertes qui aurait été effectuée entre les participants à l'opération s'il n'y avait eu entre eux aucun lien de dépendance.  1, fiche 1, Français, - attribution%20de%20pleine%20concurrence

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

The Court ... concluded that under equitable indemnity, a tortfeasor can obtain indemnity on a comparative fault basis from other concurrent tortfeasors. These principles apply to strict liability, as well as to negligence liability. This Court felt that indemnity should only be allowed on a comparative fault basis. Thus, that principle, rather than joint and several liability, should control the apportionment of loss among joint tortfeasors in a strict liability situation.  3, fiche 2, Anglais, - apportionment%20of%20loss

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 OBS

The first enactment of revenue-sharing legislation was the inclusion of the Coastal Energy Impact Program(CEIP) in the Coastal Zone Management Act in 1976. The CEIP provided grants, loans, and loan guarantees to assist coastal states with costs of public services, infrastructure, and preventing or ameliorating the loss of valuable environmental or recreational resources caused by coastal and OCS oil and gas development. Allocation of funds under this program to individual states was based on the amount of OCS acreage leased for oil and gas development(50% weight), volume of oil and gas produced offshore each state(25% weight), and volume of oil and gas first landed in each state(25% weight). The Reagan administration stopped funding the CEIP and Congress repealed the program in 1990.  1, fiche 3, Anglais, - Coastal%20Energy%20Impact%20Program

Fiche 3,  Justifications,  Français

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 OBS

Describes the whole set of practices involving the arbitrary allocation of accounting items in a firm's profit and loss account so as to minimize the tax payments which the firm is obliged to make.  1, fiche 4, Anglais, - transfer%20accounting

Fiche 4,  Justifications,  Français

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 DEF

an agreement between participants in a transfer system or clearing house arrangement regarding the allocation of any loss arising when one or more participants fail to fulfil the obligation; the arrangement stipulates how the loss will be shared among the parties concerned in the event the arrangement is activated.  1, fiche 5, Anglais, - loss%2Dsharing%20rule

Fiche 5,  Justifications,  Français

Record number: 5, Textual support number: 1 DEF

Accord entre les participants à un système d'échange ou à un dispositif de compensation pour la répartition de toute perte pouvant apparaître quand un ou plusieurs participants ne remplissent pas leurs obligations; l'accord détermine la manière dont la perte sera partagée entre les parties s'il vient à jouer.  1, fiche 5, Français, - r%C3%A8gle%20de%20partage%20des%20pertes

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 CONT

Allocation information from the Cost Allocations sub-system is used by the Management Reporting sub-system in the production of profit and loss statements for various responsibility centers. The key report is the "Operational Summary Report".  1, fiche 6, Anglais, - Operational%20Summary%20Report

Fiche 6,  Justifications,  Français

Fiche 6,  Justifications,  Espagnol