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Delivery
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A requisition or a request for delivery which
is forwarded directly to a supplier to obtain delivery of materiel from
a previously negotiated contract, in accordance with their terms. See also
Call-up Against a Standing Offer. (23/06/94) (commande directe)
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Department of Public Works and Government Services (DPWGS) Act
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An Act creating the Department of Public Works
and Government Services which shall be operated as a common service agency
for the Government of Canada. Its activities shall be directed mainly toward
providing clients with services in support of their programs. (02/12/96)
(Loi sur le ministère des Travaux publics et des Services gouvernementaux)
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Direct Cost
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Any item of cost, or the total of such items,
which can be directly related to a particular product, service, program,
function or project; usually, but not necessarily limited to items of material
and labour and direct overhead. (23/06/94) (coûts directs)
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Direct Labour
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The labour applied to the material that will
form an integral part of the final product in a manufacturing process.
(23/06/94) (main-d'oeuvre directe)
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Direct Material
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The material that will form an integral part
of the final product in a manufacturing process. (23/06/94) (matières
directes)
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Discount
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(1) A reduction from a list price or a stated
amount offered by the seller to the buyer. (2) A cash discount is an allowance
extended to encourage payment of invoice on or before a stated date which
is earlier than the net date. The percent of discount allowed is as agreed
between buyer and seller and is often established by industry or trade
custom. (3) To compute the present value of a future sum. (23/06/94) (escompte)
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Distributor
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A supplier who acquires goods for resale to a
wholesaler, retailer or ultimate consumer. A distributor may sell goods
from their own inventory, from a consignment inventory, or directly from
the manufacturer's stock. (23/06/94) (distributeur)
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Duty
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(1) General. A tax levied by a government on
the importation, exportation, or use and consumption of goods. (2) Any
duties or taxes levied on imported goods under the Customs Tariff, the
Excise Tax Act, the Excise Act, the Special Import Measures Act, or any
other law relating to customs. (3) All Applicable Duties. All duties in
effect on the contract date imposed and collected by the taxing authority
on the transaction or property covered by contract. (23/06/94) (droit)
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Duty-Paid Value
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(1) General. The value for duty plus the applicable
duty, if any. (2) Excise Tax Act. The value of the article as it would
be determined for the purpose of calculating an ad valorem duty upon the
importation of such article into Canada under the laws relating to customs
and the customs tariff whether such article is in fact subject to ad valorem
or other duty or not, plus the amount of the customs duties, if any, payable
thereon. (23/06/94) (valeur à l'acquitté)
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