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Acceptable Products List
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(1) Lists including appropriate product identification,
developed and utilized for products which conform with the applicable handbooks,
specifications, standards or other descriptions and which have proven acceptance.
(2) Pharmaceuticals and medical supplies. The Acceptable Products List
includes pharmaceuticals and medical supplies; which client medical departments
stipulate as the only items acceptable for administration to, or for use
in the treatment of, patients for whom the federal government is responsible;
which conform with the applicable handbooks, specifications, standards
or other descriptions; whose suppliers shall comply with the provisions
of the Food and Drugs Act and Regulations, and the Narcotic Control Act
and Regulations. See also Pharmaceuticals and Medical Supplies. (23/06/94)
(liste des produits acceptables)
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Acceptance
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(1) A deliberate and intentional agreement or
consent to accept materiel or services rated as acceptable. (2) Receipt
by the consignee for a shipment, thus terminating the common carrier liability
subject to claim for shortages or damages if such exist. (3) See also SACC
Manual, sections 3, 4 and 5. (4) Tender/Offer. The action of one of the
parties to a contract to make it valid, following the offer of the other
party. (5) See also contract. (23/06/94) (acceptation)
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Account
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(1) A formal record of a particular type of transaction
such as an asset, liability, proprietorship, revenue or expense, expressed
in money or other unit of measurement and kept in a ledger. (2) The bookkeeping
records of any organization, including journals, ledgers, vouchers and
other supporting papers. (3) Defence Production Act. Means the Defence
Production Loan Account. See Section 9E. (4) Canadian Institute of Chartered
Accountants (CICA). Collective term for the whole set of financial statements
of an organization. (5) Refers to records of the cost to the contractor
of the work performed under a PWGSC contract and of all expenditures and
commitments made by the contractor in connection with the contract and
invoices, receipts and vouchers relating to it. (23/06/94) (compte)
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Accountability
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The obligation of an employee, agent or other
person to answer for or be accountable for, work, action, or failure to
act following delegated authority. The obvious aspect of being responsible.
(23/06/94) (obligation de rendre compte)
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Accountable Advance
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(1) Funds provided to a contractor to purchase
spare parts which are not an item of supply in the supply system and which
will be used in the repair and overhaul of government equipment. (2) Advance
funds provided for a specific purpose and chargeable to the appropriation
for the service in respect of which the advance is made. (3) Accountable
Advance Regulations. A sum of money advanced from and temporarily changed
to an appropriation, e.g. a revolving fund, working capital advance, special
account. (23/06/94) (avance à justifier)
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Accountable Items
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Items of materiel for which complete accountability
records must be maintained for inventory, in units and value including
purchase transactions and, when items are removed from inventory, in units
and value. (23/06/94) (articles à comptabiliser)
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Ad Valorem
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(1) According to value. (2) Ad valorem is usually
applied to a customs duty charged upon the value only of goods that are
dutiable. (3) Ad valorem duty as distinguished from specific duty is calculated
in percentages of the value of the goods imported. (23/06/94) (ad valorem)
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Additional Allowance in Respect of Capital Cost
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See accelerated depreciation. (23/06/94) -- Above
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Adjustment
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(1) The amount of variation permitted by an adjustment
clause in the contract generally permitting a change upward or downward
in the price or obligations in case certain events transpire. (2) See also
economic price adjustment. (23/06/94) (ajustement)
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| Advance Payment |
A payment made by or on behalf of Her Majesty
under the terms of a contract before the performance of that part of the
contract in respect of which the payment is made. (23/06/94) (paiement
anticipé)
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| Advice |
The expression of counsel or opinion; an opinion
expressed as to the wisdom of future conduct. (23/06/94) (conseil)
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| Advice of Shipment |
Also known as Notice of Shipment. A notice sent
to a purchaser advising that a shipment has been released. The notice usually
contains details of packing, routing, etc. (23/06/94) (avis d'expédition)
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After-Imposed Duties
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All duties that the contractor has to bear that
were not applicable on the contract date. (23/06/94) (droits imposés
ultérieurement)
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After-Imposed Taxes
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All applicable GST/HST exempted or excluded on
the reference date but for which exemption was later removed or reduced
such that the contractor is required to pay or bear additional taxes as
a result of legislative, judicial or administrative action taking effect
after the reference date; also includes increases announced after the reference
date affecting the rate of tax, whether specific or percentage. (16/02/98)
(taxes imposées ultérieurement)
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After-Relieved Duties
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All duties which were applicable on the contract
date but which were no longer applicable at the time of delivery. (23/06/94)
(droits dégrevés ultérieurement)
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After-Relieved Taxes
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All applicable GST/HST that would have been payable
on the transaction or property covered by contract, but which the contractor
is not required to pay or bear or for which the contractor obtains a refund
or drawback, as a result of legislative, judicial or administrative action
taking effect after the reference date. (16/02/98) (taxes dégrevées
ultérieurement)
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Agency
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A relationship established by contract whereby
one party known as the principal, employs and authorizes a second party,
known as the agent, to represent the principal in business dealings with
third parties. The term also applies to the office of the agent. (23/06/94)
(agence)
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Agency and Resale Items
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Fully processed articles or component parts acquired
by bona fide agents, distributors, wholesalers, jobbers or retailers for
resale without further processing; however, such items may require handling,
unpacking, testing, inhibiting, storing, re-packing prior to shipment.
(23/06/94) (articles d'agents et de revendeurs)
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Agent
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Persons who act on behalf of another person (the
principal) by their authority, express or implied, in dealings with third
parties. (23/06/94) (agent)
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Agreement
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(1) A consensus of two or more minds in respect
of anything done or to be done. (2) An agreement has a wider meaning than
a contract. The requisites of an agreement are: two or more persons, a
distinct intention common to both, referring to legal relations and affecting
the parties, and the document or instrument which evidences the agreement.
(3) See also formal agreement. (23/06/94) (accord)
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Amendment
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An agreed addition to, deletion from, correction
or modification of a contract. See contract amendment. (23/06/94) (modification)
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Amount
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In respect of a contract, means the consideration
to be given by the contracting authority under the terms of the contract,
whether the consideration is fixed or estimated. (23/06/94) (montant)
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Appropriate Minister
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The "appropriate minister" means either
the minister presiding over a department [i.e. any of the departments named
in Schedule I of the Financial Administration Act (FAA)] or the minister
designated by the Governor in Council as the appropriate minister in respect
to any other department (i.e. any branch designated as a department for
the purposes of the FAA). (23/06/94) (ministre compétent)
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Approved Financial Institution
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(1) Any corporation or institution that is a
member of the Canadian Payments Association. (2) A corporation that accepts
deposits that are insured by the Canada Deposit Insurance Corporation or
the Régie de l'assurance-dépôts du Québec to
the maximum permitted by law. (3) A credit union as defined in the Income
Tax Act. (4) A corporation that accepts deposits from the public, if repayment
of the deposits is guaranteed by Her Majesty in right of a province. (23/06/94)
(institution financière agréée)
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Approved Item Name
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The name which has been selected, and delimited
where necessary, to establish the concept of an item of supply. (23/06/94)
(nom d'article approuvé)
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Approved Source List
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(1) A list of suppliers that can supply specific
goods and services and are approved on the basis of the suitability of
their facilities and capabilities. (2) See also Qualified Products List.
(23/06/94) (liste de fournisseurs accrédités)
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| Assets |
General. Any owned physical object (tangible)
or right (intangible) having economic value to its owner. See also production
assets. (23/06/94) (actif)
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| Assignment |
(1) A transfer of a right from either party to
the other, as mutually agreed. (2) Lease. In this context, the entire unexpired
residue of the lease is transferred. (3) For the benefit of creditors.
Regulated by the Bankruptcy Act of Canada, it is an assignment made in
favour of the trustee in bankruptcy who takes it in trust for the general
body of creditors of the insolvent assignor for realization and distribution
in accordance with the statute. (4) Book debts. Right to collect and receive
all accounts receivable, present and future, of the borrower. This right
is exercised by the lender signifying to the debtors of the borrower that
the lender requires them to pay to it the balance outstanding on their
account. (23/06/94) (cession)
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Assignment of Contract
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The transfer by the contractor of responsibility
for performance of all or part of the contract from the contractor to a
third party. (23/06/94) (cession d'un contrat)
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Associated Government
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Means Her Majesty's Government in the United
Kingdom, any other government of the Commonwealth of Nations, the government
of a country that is a member of the North Atlantic Treaty Organization
(NATO) or the government of any other country designated by the Governor
in Council as being a country the defence of which is vital to the defence
of Canada. (23/06/94) (gouvernement associé)
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Audit
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(1) General. An examination, full scrutiny and
verification of accounting records, usually by a third person. (2) An examination
of all elements of actual costs incurred by the contractor and the determination
of actual profit realized. See discretionary audit. (23/06/94) (vérification)
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Authority
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(1) The right to perform certain acts or prescribe
rules governing the conduct of others. (2) Generally, under balanced schemes
of management, administrative authority represents the activation of corporate
policy and is coupled with responsibility and accountability. (3) A person
commonly regarded as possessing an extensive knowledge in any given field.
(23/06/94) (pouvoir)
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