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Import Permit
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A permit issued by Industry Canada authorizing
an importer to purchase foreign exchange to pay for goods and to allow
entry of the goods. (23/06/94) (permis d'importation)
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Importer
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Contractor, subcontractor or a supplier thereto
who actually imported the goods or materiel. (23/06/94) (importateur)
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Importer of Record
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The consignee or importer shown on the import
entry form and on the Canada Customs Invoice or commercial invoices who
is responsible for customs clearance and payment of the GST/HST. (16/02/98)
(importateur enregistré)
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In Bond
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The storage or transport of goods in the custody
of a warehouse or carrier from whom the goods can be taken only upon payment
of taxes or duties to a government agency. (23/06/94) (en entrepôt)
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Indirect Cost
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An item of cost that cannot be reasonably identified
with a specific unit of product or with a specific operation or other cost
centre. An indirect cost is usually allocated to several cost objectives.
(23/06/94) (coûts indirects)
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Indirect Labour
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The labour expended which does not directly affect
the construction or composition of the finished product of a manufacturing
process. (23/06/94) (main-d'oeuvre indirecte)
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Indirect Material
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The material that is necessary to the production
of a manufacturing company's goods for sale but does not form part of the
final product. (23/06/94) (matières indirectes)
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Intellectual Property
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Includes inventions, patents, copyrights, trade
secrets, trademarks, technical data, know-how (e. g., engineering, Technical
Documentation, Technical Information and technical assistance and services)
and industrial designs. (23/06/94) (propriété intellectuelle)
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Inter-company Transfers
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Transfers between a company and its subsidiary
or affiliate enjoying separate legal status but otherwise under common
ownership control. (23/06/94) (transferts inter-compagnie)
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Intra-company Transfers
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Transfers between divisions of the same legal
or corporate entity. (23/06/94) (transferts intra-compagnie)
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Inventory
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An itemized list of goods showing the number
and usually the value of the goods. (23/06/94) (stock)
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Invoice
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A billing document prepared by the seller setting
out the details of goods sold or services rendered to the purchaser including
quantity, price, terms of payment, etc.. (23/06/94) (facture)
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Irrevocable Standby Letter of Credit
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1) Any arrangement, however named or described,
whereby a financial institution, acting at the request and on the instructions
of a customer, or on its own behalf, is to make a payment to or to the
order of Canada, as the beneficiary, or is to accept and pay bills of exchange
drawn by Canada, or authorises another financial institution to effect
such payment, or accept and pay such bills of exchange, or authorises another
financial institution to negotiate, against written demand(s) for payment
provided that the terms and conditions of the letter of credit are complied
with. Irrevocable letters of credit cannot be amended or cancelled by the
Issuer at any moment and without prior notice to Canada as beneficiary.
The letter of credit must clearly state that they are irrevocable or are
deemed to be irrevocable pursuant to article 6 c) of the International
Chamber of Commerce (ICC) Uniform Customs and Practice for Documentary
Credits, 1993 Revision, ICC Publication No. 500. 2) A form of security
deposit for bid or contract financial security. (15/09/97) (lettre de crédit
de soutien irrévocable)
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Item description (item identification, line item)
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The data necessary to establish the identity
of an item of supply for materiel management purposes. (23/06/94) (description
d'article)
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Item of Supply
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Commodities managed in the supply system either
by stocking or repetitive purchasing. An item of supply may be the product
of a single manufacturer or may include the interchangeable products of
several manufacturers. (23/06/94) (article d'approvisionnement)
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