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1 Target Zero Canada
Ecology: TZCУниверсальный русско-английский словарь > Target Zero Canada
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2 TZC
1) Американизм: Time Zone Converter2) Спорт: Toronto Zen Centre3) Химия: Tetrazolium Chloride4) Религия: Toronto Zionist Council5) Фирменный знак: The Zack Company, Inc.6) Экология: Target Zero Canada -
3 set
A n1 ( collection) (of keys, spanners, screwdrivers) jeu m ; (of golf clubs, stamps, coins, chairs) série f ; ( of cutlery) service m ; ( of encyclopedias) collection f ; fig (of data, rules, instructions, tests) série f ; a set of china un service de table ; a new/clean set of clothes des vêtements neufs/propres ; they're sold in sets of 10 ils sont vendus par lots de 10 ; a set of bills Comm, Fin un jeu de connaissements ; a set of fingerprints des empreintes fpl digitales ; a set of stairs un escalier ; a set of traffic lights des feux mpl (de signalisation) ;2 (kit, game) a backgammon/chess set un jeu de jacquet/d'échecs ; a magic set une mallette de magie ;3 ( pair) a set of sheets une paire de draps ; a set of footprints l'empreinte des deux pieds ; a set of false teeth un dentier ; my top/bottom set ( of false teeth) la partie supérieure/inférieure de mon dentier ; one set of grandparents lives in Canada deux de mes grands-parents habitent au Canada ; both sets of parents agreed with us ses parents comme les miens étaient d'accord avec nous ;6 ( group) ( social) monde m ; ( sporting) milieu m ; aristocratic/literary set monde aristocratique/littéraire ; the racing/yachting set le milieu des courses/du yachting ; the smart ou fashionable set les gens à la mode ; he's not part of our set il ne fait pas partie de notre groupe ;8 Math ensemble m ;9 GB Sch (class, group) groupe m ; to be in the top set for maths être dans le groupe des meilleurs en maths ;10 ( hair-do) mise f en plis ; to have a shampoo and set se faire faire un shampooing et une mise en plis ;11 Mus concert m ;12 ( position) ( of sails) réglage m ; you could tell by the set of his jaw that he was stubborn ça se voyait à sa tête qu'il était têtu ;14 ( of badger) terrier m ;15 Hort plante f à repiquer ;B adj1 ( fixed) ( épith) [pattern, procedure, rule, task] bien déterminé ; [time, price] fixe ; [menu] à prix fixe ; [formula] toute faite ; [idea] arrêté ; I had no set purpose in arranging the meeting je n'avais pas d'objectif précis quand j'ai organisé cette réunion ; set phrase, set expression expression f consacrée, locution f figée ; to be set in one's ideas ou opinions avoir des idées bien arrêtées ; to be set in one's ways avoir ses habitudes ; the weather is set fair le temps est au beau fixe ;2 ( stiff) [expression, smile] figé ;3 Sch, Univ ( prescribed) [book, text] au programme ; there are five set topics on the history syllabus il y a cinq sujets au programme d'histoire ;4 ( ready) ( jamais épith) prêt (for pour) ; to be (all) set to leave/start être prêt à partir/commencer ; they're set to win/lose tout laisse à croire qu'ils vont gagner/perdre ;5 ( determined) to be (dead) set against sth/doing être tout à fait contre qch/l'idée de faire ; he's really set against my resigning/marrying il est tout à fait contre ma démission/mon mariage ; to be set on sth/on doing tenir absolument à qch/à faire ;1 (place, position) placer [chair, ornament] (on sur) ; poster [guard, sentry] ; monter, sertir [gem] (in dans) ; to set sth against a wall mettre qch contre un mur [bike, ladder] ; to set sth before sb lit placer qch devant qn [food, plate] ; fig présenter qch à qn [proposals, findings] ; to set sth in the ground enfoncer qch dans le sol [stake] ; to set sth into sth encastrer qch dans qch ; to set sth straight lit ( align) remettre qch droit [painting] ; fig ( tidy) remettre de l'ordre dans qch [papers, room] ; to set sth upright redresser qch ; a house set among the trees une maison située au milieu des arbres ; to set matters ou the record straight fig mettre les choses au point ; a necklace set with rubies un collier incrusté de rubis ; his eyes are set very close together ses yeux sont très rapprochés ;2 ( prepare) mettre [table] ; tendre [trap] ; set three places mets trois couverts ; to set the stage ou scene for sth fig préparer le lieu de qch [encounter, match] ; the stage is set for the final tout est prêt pour la finale ; to set one's mark ou stamp on sth laisser sa marque sur qch ;3 (affix, establish) fixer [date, deadline, place, price, target] ; lancer [fashion, trend] ; donner [tone] ; établir [precedent, record] ; to set a good/bad example to sb montrer le bon/mauvais exemple à qn ; to set one's sights on viser [championship, job] ;4 ( adjust) mettre [qch] à l'heure [clock] ; mettre [alarm clock, burglar alarm] ; programmer [timer, video] ; to set the oven to 180° mettre le four sur 180° ; to set the controls to manual passer au mode manuel ; to set the video to record the film programmer le magnétoscope pour enregistrer le film ; to set the alarm for 7 am mettre le réveil pour 7 heures ; set your watch by mine règle ta montre sur la mienne ; I set the heating to come on at 6 am j'ai réglé le chauffage pour qu'il se mette en route à six heures ; to set the counter back to zero remettre le compteur à zéro ;5 ( start) to set sth going mettre qch en marche [machine, motor] ; to set sb laughing/thinking faire rire/réfléchir qn ; to set sb to work doing charger qn de faire ; the noise set the dogs barking le bruit a fait aboyer les chiens ;6 (impose, prescribe) [teacher] donner [homework, essay] ; poser [problem] ; créer [crossword puzzle] ; to set an exam préparer les sujets d'examen ; to set a book/subject for study mettre un texte/un sujet au programme ; to set sb the task of doing charger qn de faire ;7 Cin, Literat, Theat, TV situer ; to set a book in 1960/New York situer un roman en 1960/à New York ; the film/novel is set in Munich/in the 1950's le film/roman se passe à Munich/dans les années 50 ;9 Print composer [text, type] (in en) ;11 ( style) to set sb's hair faire une mise en plis à qn ; to have one' s hair set se faire faire une mise en plis ;12 ( cause to harden) faire prendre [jam, concrete] ;13 ( esteem) to set sb above/below sb placer qn au-dessus/en dessous de qn ;14 GB Sch grouper [qn] par niveau [pupils].1 [sun] se coucher ;3 Med [fracture, bone] se ressouder.to be well set-up ○ ( financially) avoir les moyens ○ ; ( physically) [woman] être bien balancé ○ ; to make a (dead) set at sb ○ GB se lancer à la tête de qn ○.■ set about:▶ set about [sth] se mettre à [work, duties] ; to set about doing commencer à faire ; to set about the job ou task ou business of doing commencer à faire ; I know what I want to do but I don't know how to set about it je sais ce que je veux faire mais je ne sais pas comment m'y prendre ;▶ set about [sb] ○ attaquer qn (with avec) ;▶ set [sth] about faire courir [rumour, story] ; to set it about that… faire courir le bruit que…■ set against:▶ set sth against sth ( compare) confronter qch à qch ; you have to set his evidence against what you already know vous devez examiner son témoignage à la lumière de ce que vous savez déjà ; the benefits seem small, set against the risks par rapport aux risques les bénéfices semblent maigres.■ set apart:▶ set [sb/sth] apart distinguer [person, book, film] (from de).■ set aside:▶ set [sth] aside, set aside [sth]1 ( put down) poser [qch] de côté [book, knitting] ;3 ( disregard) mettre [qch] de côté [differences, prejudices] ;■ set back:▶ set [sth] back1 ( position towards the rear) reculer [chair, table] ; the house is set back from the road la maison est située un peu en retrait de la route ;2 ( adjust) retarder [clock, watch] ;▶ set [sb] back ○ coûter les yeux de la tête à ○ ; that car must have set you back a bit cette voiture a dû te coûter les yeux de la tête ; it set me back 2,000 dollars ça m'a coûté 2 000 dollars.■ set by:▶ set [sth] by, set by [sth] mettre [qch] de côté.■ set down:▶ set [sb/sth] down déposer [passenger] ; poser [suitcases, vase] ;▶ set down [sth], set [sth] down1 ( establish) fixer [code of practice, conditions, criteria] ;2 ( record) enregistrer [event, fact] ; to set down one' s thoughts (on paper) consigner ses pensées par écrit ;3 ( land) poser [helicopter].■ set forth:▶ set forth [sth] exposer [findings, facts] ; présenter [argument].■ set in:▶ set in [infection, gangrene] se déclarer ; [complications] survenir ; [winter] arriver ; [depression, resentment] s'installer ; the rain has set in for the afternoon la pluie va durer toute l'après-midi ;■ set off:▶ set off partir (for pour) ; to set off on a journey/an expedition partir en voyage/expédition ; to set off to do partir faire ; he set off on a long description/story il s'est lancé dans une longue description/histoire ;▶ set [off] sth, set [sth] off1 ( trigger) déclencher [alarm] ; faire partir [firework] ; faire exploser [bomb] ; déclencher [riot, row, panic] ;2 ( enhance) mettre [qch] en valeur [colour, dress, tan] ;3 Fin to set sth off against profits/debts déduire qch des bénéfices/des dettes ;▶ set [sb] off faire pleurer [baby] ; she laughed and that set me off elle a ri et ça m'a fait rire à mon tour ; don't mention politics, you know it always sets him off ne parle pas de politique tu sais bien que quand il est parti on ne peut plus l'arrêter.■ set on:▶ set on [sb] attaquer qn ;▶ set [sth] on sb lâcher [qch] contre qn [dog] ; to set sb onto sb ou sb's track mettre qn sur la piste de qn.■ set out:▶ set out ( leave) se mettre en route (for pour ; to do pour faire) ; we set out from Paris/the house at 9 am nous avons quitté Paris/la maison à 9 heures ; to set out on a journey/an expedition partir en voyage/expédition ; to set out to do ( intend) [book, report, speech] avoir pour but de faire ; [person] chercher à faire ; ( start) commencer à faire ;▶ set [sth] out, set out [sth]1 ( spread out) disposer [goods] ; disposer [food] ; étaler [books, papers] ; disposer [chairs] ; préparer [board game] ; disposer [chessmen] ; organiser [information] ;2 (state, explain) présenter [conclusions, ideas, proposals] ; formuler [objections, terms].■ set to s'y mettre.■ set up:▶ set up ( establish oneself) [business person, trader] s'établir ; to set up on one's own s'établir à son compte ; to set up (shop) as a decorator/caterer s'établir en tant que décorateur/traiteur ; to set up in business monter une affaire ;▶ set [sth] up, set up [sth]1 ( erect) monter [stand, stall] ; assembler [equipment, easel] ; déplier [deckchair] ; ériger [roadblock] ; dresser [statue] ; to set up home ou house s'installer ; to set up camp installer un campement ;3 (found, establish) créer [business, company] ; implanter [factory] ; former [support group, charity] ; constituer [committee, commission] ; ouvrir [fund] ; lancer [initiative, scheme] ;6 Print composer [page] ;▶ set [sb] up1 ( establish in business) she set her son up (in business) as a gardener elle a aidé son fils à s'installer comme jardinier ;2 (improve one's health, fortune) remettre [qn] sur pied ; there's nothing like a good vacation to set you up rien de tel que de bonnes vacances pour vous remettre sur pied ; that deal has set her up for life grâce à ce contrat elle n'aura plus à se soucier de rien ;3 ○ GB ( trap) [police] tendre un piège à [criminal] ; [colleague, friend] monter un coup contre [person] ;4 Comput installer, configurer ;▶ set [oneself] up1 Comm she set herself up as a financial advisor elle s'est mise à son compte comme conseiller financier ; to set oneself up in business se mettre à son compte ;2 ( claim) I don't set myself up to be an expert je ne prétends pas être expert ; she sets herself up as an authority on French art elle prétend faire autorité en matière d'art français.■ set upon:▶ set upon [sb] attaquer qn. -
4 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining.
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