TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

In finance, loan contract issued by local, state, and national governments and by private corporations, specifying an obligation to return borrowed funds. The issuer promises to pay interest on the debt when due(usually semiannually) at a stipulated percentage of the face value and to redeem the face value of the bond at maturity in legal tender,  2, fiche 1, Anglais, - bond

Record number: 1, Textual support number: 1 CONT

A bond acceptable to Revenue Canada can be a transferable bond issued by the Government of Canada or by: a company approved by the President of the Treasury Board as a company whose bond can be accepted by the Government of Canada; a member of the Canadian Payments Association; a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation; a credit union; or a corporation that accepts deposits from the public.  3, fiche 1, Anglais, - bond

Record number: 1, Textual support number: 2 CONT

Provisional measures may take the form of provisional countervailing duties guaranteed by cash deposits or bonds equal to the amount of the provisionally calculated amount of subsidization.  4, fiche 1, Anglais, - bond

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

Un cautionnement acceptable pour Revenu Canada peut être un cautionnement transférable émis par le gouvernement du Canada ou par : une entreprise approuvée par le président du Conseil du Trésor à titre d'entreprise dont la garantie est acceptable pour le gouvernement du Canada; un membre de l'Association canadienne des paiements; une société qui accepte les dépôts assurés par la Société d'assurance-dépôts du Canada; une caisse d'épargne et de crédit; une société qui accepte les dépôts du grand public.  2, fiche 1, Français, - cautionnement

Record number: 1, Textual support number: 2 CONT

Les mesures provisoires pourront prendre la forme de droits compensateurs provisoires, garantis par des dépôts en espèces ou des cautionnements, égaux au montant de la subvention provisoirement calculé.  3, fiche 1, Français, - cautionnement

Fiche 1,  Justifications,  Espagnol

Record number: 1, Textual support number: 1 CONT

Las medidas provisionales podrán tomar la forma de derechos compensatorios provisionales garantizados por depósitos en efectivo o fianzas de importe igual a la cuantía provisionalmente calculada de la subvención.  2, fiche 1, Espagnol, - fianza

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 DEF

Taxes established by municipal corporations to pay for local services(sewerage, street lighting, etc.).  2, fiche 2, Anglais, - local%20taxes

Record number: 2, Textual support number: 1 OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, fiche 2, Anglais, - local%20taxes

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 DEF

Impôts établis par les municipalités (impôt d'établissement, impôt de circulation, égouts, contribution, etc.).  3, fiche 2, Français, - imp%C3%B4ts%20locaux

Record number: 2, Textual support number: 1 OBS

impôts locaux : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  4, fiche 2, Français, - imp%C3%B4ts%20locaux

Fiche 2,  Justifications,  Espagnol

Record number: 2, Textual support number: 1 DEF

Tributos establecidos por las Corporaciones Municipales (impuesto de radicación, impuesto de circulación, tasa de alcantarillado, contribución, etc.).  1, fiche 2, Espagnol, - impuestos%20municipales

Record number: 2, Textual support number: 1 OBS

impuestos municipales: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, fiche 2, Espagnol, - impuestos%20municipales

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

[As a traveller, you] must maintain your union dues at home(Local 118) and you will be required to pay working dues in the territory you are working in.... Local 118 requires travellers working in [British Columbia to] pay us [a travel fee for] any month [in which] they work more than 40 hours. Travellers are also responsible [for paying] any assessment applied in their home local, but none for where they are working.  6, fiche 3, Anglais, - traveller

Fiche 3,  Justifications,  Français

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 DEF

A card authorizing a union member to temporarily work outside their home local’s jurisdiction, provided they are working with a local of the same union.  4, fiche 4, Anglais, - travel%20card

Record number: 4, Textual support number: 1 CONT

When a member deposits his travel card in a sister [union local], he shall continue to pay all his regular financial obligations to the [union local] in which he holds membership, and shall retain all rights and privileges of membership in his home local...  1, fiche 4, Anglais, - travel%20card

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 DEF

Carte autorisant un membre d'un syndicat à travailler temporairement à l'extérieur du territoire de sa section locale d'origine, à condition qu'il travaille au sein du même syndicat.  1, fiche 4, Français, - carte%20de%20mutation%20temporaire

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 CONT

A summer village is a type of municipal status used in Alberta, Canada, founded in 1913. It was used in resort areas that were mainly active in the summer and where most residents were seasonal. Cottage owners did not want to pay for municipal services that they didn’t need but wished to have a voice in local government of the resort area.  2, fiche 5, Anglais, - summer%20village

Fiche 5,  Justifications,  Français

Fiche 5,  Justifications,  Espagnol

Record number: 5, Textual support number: 1 CONT

En el caso de Tafí, definida ya desde fines del [siglo] XIX como el lugar de una parte de la elite para pasar el verano, la apertura del camino terminó de posicionarla como villa veraniega.  1, fiche 5, Espagnol, - villa%20veraniega

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 CONT

A household is said to be in core housing need if its housing falls below at least one of the adequacy, suitability, or affordability standards and it would have to spend 30 per cent or more of its before-tax income to pay the median rent of alternative local housing that is acceptable, that is, meets all three standards. Adequate dwellings are those reported by their residents as not requiring any major repairs. Suitable dwellings have enough bedrooms for the size and make-up of resident households, according to National Occupancy Standards(NOS) requirements. Affordable dwellings cost less than 30 per cent of before-tax household income.  1, fiche 6, Anglais, - core%20housing%20need

Fiche 6,  Justifications,  Français

Record number: 6, Textual support number: 1 CONT

On dit d'un ménage qu'il éprouve des besoins impérieux en matière de logement s'il occupe une habitation qui ne satisfait pas aux normes de qualité, de taille ou d'abordabilité et si, pour payer le loyer médian des logements acceptables situés dans sa localité, il était obligé de verser au moins 30 % de son revenu avant impôt.  1, fiche 6, Français, - besoin%20imp%C3%A9rieux%20en%20mati%C3%A8re%20de%20logement

Record number: 6, Textual support number: 1 OBS

Terme habituellement au pluriel.  2, fiche 6, Français, - besoin%20imp%C3%A9rieux%20en%20mati%C3%A8re%20de%20logement

Fiche 6,  Justifications,  Espagnol

Fiche 7,  Justifications,  Anglais

Record number: 7, Textual support number: 1 OBS

Lesotho Cities and towns : Butha-Buthe. Butha-Buthe was founded in 1884 on the Hlotse River to facilitate tax collection and means the "place of lying down" ...  4, fiche 7, Anglais, - Butha%2DButhe

Record number: 7, Textual support number: 2 OBS

Butha-Buthe(also Buta-Buthe) is the capital city or camptown of the Butha-Buthe District in Lesotho.... Butha-Buthe was founded in 1884 in order to provide the local ruler with a place where he could pay taxes, rather than forcing him to the more distant town of Hlotse.  3, fiche 7, Anglais, - Butha%2DButhe

Record number: 7, Textual support number: 3 OBS

Butha Buthe : terme used at Natural Resources Canada - Earth Sciences Sector.  5, fiche 7, Anglais, - Butha%2DButhe

Fiche 7,  Justifications,  Français

Record number: 7, Textual support number: 1 OBS

Butha-Buthe est une ville du Lesotho située près de la frontière sud-africaine. Le règlement urbain est un comptoir commercial important dans la région immédiate du Lesotho. [...] Butha-Buthe est traduit de la langue de Sesotho à l'anglais comme «couchez-vous».  1, fiche 7, Français, - Butha%2DButhe

Fiche 7,  Justifications,  Espagnol

Fiche 8,  Justifications,  Anglais

Record number: 8, Textual support number: 1 DEF

A plastic or paper card that allows a person to pay for long distance/local phone calls in advance.  4, fiche 8, Anglais, - prepaid%20phone%20card

Fiche 8,  Justifications,  Français

Record number: 8, Textual support number: 1 CONT

Une carte d'appel prépayée est habituellement achetée [...]; des frais sont déduits du compte de l'acheteur pour les appels interurbains, jusqu'à ce que la valeur du compte soit rendue à zéro.  4, fiche 8, Français, - carte%20t%C3%A9l%C3%A9phonique%20pr%C3%A9pay%C3%A9e

Record number: 8, Textual support number: 2 CONT

La carte téléphonique prépayée est offerte en formats de 10 minutes, de 20 minutes, de 30 minutes et de 60 minutes.  1, fiche 8, Français, - carte%20t%C3%A9l%C3%A9phonique%20pr%C3%A9pay%C3%A9e

Fiche 8,  Justifications,  Espagnol

Fiche 9,  Justifications,  Anglais

Record number: 9, Textual support number: 1 CONT

U.S. Treasury bonds (U.S. T-bonds) are very long-term bonds ... Because the full faith and credit of the federal government "backs" them, they are considered the safest of investments.  2, fiche 9, Anglais, - U%2ES%2E%20Treasury%20bond

Record number: 9, Textual support number: 2 CONT

U. S. Treasury Bonds are exempt from state and local taxes. These securities have the longest maturity of any bond issued by the U. S. Treasury, from 10 to 30 years... Denominations range from $1000 to $1 million. U. S. Treasury Bonds pay interest every 6 months at a fixed coupon rate. These bonds are not callable, but some older U. S. Treasury Bonds available on the secondary market are callable within five years of the maturity date.  3, fiche 9, Anglais, - U%2ES%2E%20Treasury%20bond

Fiche 9,  Justifications,  Français

Record number: 9, Textual support number: 1 DEF

Titre d'État à long terme émis aux États-Unis. Cette obligation est entièrement garantie par l'État avec des échéances comprises entre dix et trente ans. Les intérêts fixes sont payés semestriellement, le capital nominal (équivalent à des coupures de 1.000 dollars) étant remboursé à l'échéance.  3, fiche 9, Français, - obligation%20du%20Tr%C3%A9sor%20am%C3%A9ricain

Record number: 9, Textual support number: 1 CONT

Obligation d'état aux États-Unis, négociée en Bourse.  4, fiche 9, Français, - obligation%20du%20Tr%C3%A9sor%20am%C3%A9ricain

Fiche 9,  Justifications,  Espagnol

Fiche 10,  Justifications,  Anglais

Record number: 10, Textual support number: 1 DEF

A connection from a pay phone within the local calling area of not less than fifteen minutes.  2, fiche 10, Anglais, - local%20coin%20call

Fiche 10,  Justifications,  Français

Fiche 10,  Justifications,  Espagnol

Fiche 11,  Justifications,  Anglais

Record number: 11, Textual support number: 1 CONT

A development cost charge is a tax on land. It is a tax that should have a clear relationship between the tax collected, the related expenditure, and the beneficiary of the service. The intent of the tax is to apportion new infrastructure costs between a local government and a proprietary owner. It is meant to allow new development to pay for the infrastructure it requires and to limit the amount that existing residents have to subsidize infrastructure for new residents.  3, fiche 11, Anglais, - development%20cost%20charge

Fiche 11,  Justifications,  Français

Record number: 11, Textual support number: 1 DEF

Taxe qui est destinée à un propriétaire possédant sur un lot de terre et qui sert à financer les infrastructures municipales environnant ce lot. Cette taxe a pour objectif de limiter le nombre de cotisants aux nouvelles infrastructures municipales et par conséquent d'assurer que les propriétaires du secteur assument une plus grande partie des coûts.  2, fiche 11, Français, - droits%20d%27am%C3%A9nagement

Record number: 11, Textual support number: 1 CONT

L'Urban Development Institute (UDI) Pacific Region a présenté l'idée de prélever les droits d'aménagement au pied carré aux municipalités de la région de Vancouver.  1, fiche 11, Français, - droits%20d%27am%C3%A9nagement

Fiche 11,  Justifications,  Espagnol

Fiche 12,  Justifications,  Anglais

Record number: 12, Textual support number: 1 CONT

Columbus, Ohio, was the second city in the U. S. to establish a community based meals program. Building on the model set forth in Philadelphia, a federation of women's clubs throughout the town to inform them of possible participants for the meal service. Then a group of "inspectors" from the associated women's clubs visited the persons on the list. The inspectors evaluated whether or not the seniors had the ability to pay for the meals and charged on a sliding scale, from $. 80 to $2. 00 a day. In Columbus, all the meals were prepared by local restaurants and delivered by taxi cabs during the week. On weekends high school students filled the posts.  1, fiche 12, Anglais, - meal%20service

Fiche 12,  Justifications,  Français

Record number: 12, Textual support number: 1 DEF

Moyens utilisés pour fournir des repas, à domicile ou dans une structure d'accueil, à une personne qui a de la difficulté à faire ses emplettes ou la cuisine.  1, fiche 12, Français, - service%20de%20repas

Fiche 12,  Justifications,  Espagnol

Fiche 13,  Justifications,  Anglais

Record number: 13, Textual support number: 1 OBS

During this past year, the Atlantic Canada Opportunities Agency adopted a Casual Dress Program for every Friday. Employees wishing to participate in the program pay a weekly fee and the money collected is donated to local charities.  1, fiche 13, Anglais, - Casual%20Dress%20Program

Fiche 13,  Justifications,  Français

Record number: 13, Textual support number: 1 OBS

Au cours de l'année, l'Agence de promotion économique du Canada atlantique a adopté un Programme du vendredi décontracté. Les employés qui souhaitent y participer payent des frais hebdomadaires, et l'argent ainsi recueilli est remis à des organismes de charité locaux.  1, fiche 13, Français, - Programme%20du%20vendredi%20d%C3%A9contract%C3%A9

Fiche 13,  Justifications,  Espagnol

Fiche 14,  Justifications,  Anglais

Record number: 14, Textual support number: 1 OBS

The system by which employers allow employees to absent themselves from work, usually without loss of pay, for the purpose of attending a course of further education. Day release courses are arranged by community colleges in association with local industry and provide part-time education, usually for one day a week.  2, fiche 14, Anglais, - day%20release

Fiche 14,  Justifications,  Français

Record number: 14, Textual support number: 1 OBS

Système selon lequel les employeurs permettent à leurs employés de s'absenter du travail, habituellement sans perte de rémunération, pour suivre un cours de perfectionnement. Les cours sont organisés par les collèges des localités, conjointement avec l'industrie locale, pour assurer un enseignement à temps partiel, soit généralement une journée par semaine.  3, fiche 14, Français, - cong%C3%A9%20d%27%C3%A9tude%20fractionn%C3%A9

Fiche 14,  Justifications,  Espagnol

Fiche 15,  Justifications,  Anglais

Record number: 15, Textual support number: 1 CONT

Executive suites are very common in most U. S. cities and may include an inexpensive marketing package to help you develop a local corporate image. These suites offer economic overhead through pooled secretarial support, office space, photocopying, mail handling and telephone answering services. Telephones are answered with your firm's name and you pay a monthly rental and phone answering fee plus additional charges for specific services used or furniture rented. Costs of these services vary by region and by size of space. You are usually free to move within the building as your space needs change. You will probably find it more economical to open your own office once you have more than five staff on site.  1, fiche 15, Anglais, - executive%20suite

Fiche 15,  Justifications,  Français

Fiche 15,  Justifications,  Espagnol

Fiche 16,  Justifications,  Anglais

Record number: 16, Textual support number: 1 CONT

Executive suites are very common in most U. S. cities and may include an inexpensive marketing package to help you develop a local corporate image. These suites offer economic overhead through pooled secretarial support, office space, photocopying, mail handling and telephone answering services. Telephones are answered with your firm's name and you pay a monthly rental and phone answering fee plus additional charges for specific services used or furniture rented.  1, fiche 16, Anglais, - executive%20suite

Fiche 16,  Justifications,  Français

Fiche 16,  Justifications,  Espagnol

Fiche 17,  Justifications,  Anglais

Record number: 17, Textual support number: 1 DEF

a supplementary allowance for civil servants.  1, fiche 17, Anglais, - local%20pay%20addition

Fiche 17,  Justifications,  Français

Fiche 17,  Justifications,  Espagnol

Fiche 18,  Justifications,  Anglais

Record number: 18, Textual support number: 1 OBS

(...) term used for the additional charge which long-distance callers must pay to the local telephone exchanges.  2, fiche 18, Anglais, - access%20charge

Fiche 18,  Justifications,  Français

Record number: 18, Textual support number: 1 OBS

(...) taxe additionnelle que les usagers de l'interurbain doivent payer aux centraux téléphoniques locaux.  2, fiche 18, Français, - taxe%20d%27acc%C3%A8s

Fiche 18,  Justifications,  Espagnol

Fiche 19,  Justifications,  Anglais

Fiche 19,  Justifications,  Français

Record number: 19, Textual support number: 1 OBS

Lexique de l'emploi. Emploi et Immigration Canada, 1990.  3, fiche 19, Français, - Centre%20local%20de%20la%20paye

Fiche 19,  Justifications,  Espagnol

Fiche 20,  Justifications,  Anglais

Record number: 20, Textual support number: 1 CONT

Tax increment financing(TIF) offers a development tool for local governments to finance redevelopment projects for central business districts. TIF programs use increased property tax revenues generated by redevelopment to finance a portion of the costs associated with the project. Some advantages of TIF are : 1. Significant capital is provided to economically feasible development projects. 2. Tax revenues collected prior to the development program are retained. 3. Property owners do not pay more than the normal tax burden. 4. Tax increment bonds are not counted against the city's bonded indebtedness. 5. Upon project completion and bond retirement, the full tax base and revenues become available to all taxing bodies.  1, fiche 20, Anglais, - tax%20increment%20financing

Record number: 20, Textual support number: 1 OBS

Source: Economic Development Review, V. 5, n. 1, pp. 23-27, 1987.  1, fiche 20, Anglais, - tax%20increment%20financing

Fiche 20,  Justifications,  Français

Fiche 20,  Justifications,  Espagnol

Fiche 21,  Justifications,  Anglais

Record number: 21, Textual support number: 1 DEF

A basic allowance which may be paid to full-time employees whose place of work is [at various locations in Canada, and] whose rates of pay are national rather than local.  1, fiche 21, Anglais, - specific%20location%20allowance

Record number: 21, Textual support number: 1 OBS

specific location allowance: term and definition officially approved by Treasury Board Secretariat.  2, fiche 21, Anglais, - specific%20location%20allowance

Fiche 21,  Justifications,  Français

Record number: 21, Textual support number: 1 DEF

Indemnité de base qui peut être versée aux employés travaillant à plein temps [dans certains endroits au Canada] et rémunérés selon un taux national, plutôt que régional.  2, fiche 21, Français, - indemnit%C3%A9%20de%20localisation%20particuli%C3%A8re

Record number: 21, Textual support number: 1 OBS

indemnité de localisation particulière : terme et définition uniformisés par le Secrétariat du Conseil du Trésor.  3, fiche 21, Français, - indemnit%C3%A9%20de%20localisation%20particuli%C3%A8re

Fiche 21,  Justifications,  Espagnol

Fiche 22,  Justifications,  Français

Fiche 22,  Justifications,  Espagnol