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Show text Show cached source Open source URL	La superficie des terres cédées à bail ne sera pas élargie. Des permis d'occupation seront accordés aux fins de gestion des zones de déclenchement d'avalanches situées à l'extérieur des terres visées par les baux actuels.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Leasehold expansion will be prohibited. Licence of Occupations will be used to manage avalanche trigger zones that are outside of existing leasehold areas."

Parcs Canada - Internal...

Show text Show cached source Open source URL	Le bureau de Calgary du Centre de services de l'Ouest canadien rédige les baux fonciers en fonction de l'information que lui transmet l'administrateur des baux du PNPA.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	The Calgary office of the Western Canada Service Centre drafts land rent leases based on the information provided to her by PANP's Lease Administrator.

Show text Show cached source Open source URL	Il existe aussi un potentiel pour émettre une trentaine de baux pour la location de terrains au Canal Chambly. Cependant, l'UGOQ ne possède pas les ressources pour mener à bien ce projet.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	There is also potential to issue approximately 30 leases for land along the Chambly Canal. However, the WQFU does not have the resources needed to go forward with this project.

Show text Show cached source Open source URL	B) Baux et Permis
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	B) Leases and Permits

Parcs Canada - Internal...

Show text Show cached source Open source URL	Le bureau de Calgary du Centre de services de l'Ouest canadien rédige les baux fonciers en fonction de l'information que lui transmet l'administrateur des baux du PNPA.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	The Calgary office of the Western Canada Service Centre drafts land rent leases based on the information provided to her by PANP's Lease Administrator.

Show text Show cached source Open source URL	Un échantillon de 14 baux et permis pour une valeur 29 130 $ nous à permis de constater que les factures émises correspondent aux montants apparaissant sur les baux et permis. Nous avons cependant relevé les anomalies suivantes :
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	A sample of 14 leases and permits valued at $29,130 showed that the invoices issued matched the amounts that appeared on the leases and permits. However, we did identify the following discrepancies:

Show text Show cached source Open source URL	La superficie des terres cédées à bail ne sera pas élargie. Des permis d’occupation seront accordés aux fins de gestion des zones de déclenchement d’avalanches situées à l’extérieur des terres visées par les baux actuels.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	• Leasehold expansion will be prohibited. Licences of Occupation will be used to manage avalanche trigger zones that are outside of existing leasehold areas.

Show text Show cached source Open source URL	Baux
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Leases

Show text Show cached source Open source URL	Gestion des baux
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Lease Processing

Show text Show cached source Open source URL	Gestionnaire des baux
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Lease Administrator

Show text Show cached source Open source URL	B) Baux et permis
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	B) Leases and permits

Parcs Canada -

Show text Show cached source Open source URL	Suivi des vérifications antérieures des baux et concessions (2003)
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Follow-up of Past Lease and Concession Audits (2003)

Show text Show cached source Open source URL	Une révision de l'ensemble des baux et permis nous a permis de constater que :
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	A review of all leases and permits reveal that:

Show text Show cached source Open source URL	Baux/location de terrain - Canal Chambly
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Land lease/rental - Chambly Canal

Show text Show cached source Open source URL	La directrice de l'UGOQ doit compléter la stratégie pour maximiser les revenus générés par les baux et permis et établir un calendrier raisonnable pour assurer sa mise en ouvre.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	The WQFU Superintendent should finalize the strategy for maximizing revenue generated by leases and permits, and establish a reasonable schedule for its implementation.

Show text Show cached source Open source URL	B) baux et permis
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	B) leases and permits

Show text Show cached source Open source URL	Intégrer la gérance environnementale dans toutes les opérations du parc, y compris en ce qui concerne les titulaires de baux du parc.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	To include environmental stewardship as an integral part of all park operations, including those of leaseholders.

Show text Show cached source Open source URL	Règlement sur les baux et les permis d'occupation dans les parcs nationaux du Canada
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	National Parks Lease and License of Occupation Regulations

Parcs Canada - Principe...

Show text Show cached source Open source URL	Parcs Canada acquerra les baux déjà accordés dans les parcs nationaux lorsqu'un plan de gestion aura déterminé que les terres ou les installations visées sont nécessaires à des fins publiques.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Parks Canada will acquire leasehold interests in national parks where a park management plan identifies that the leasehold lands or facilities are required for public purposes.

Show text Show cached source Open source URL	b) baux et permis
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	b) Leases and Permits

Show text Show cached source Open source URL	Vérification nationale des revenus dopération - Baux, concessions et autres revenus
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	National Audit of Operating Revenue - Leases, Concessions and Other Revenues

Show text Show cached source Open source URL	Baux Canal Lachine
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Lachine Canal lease

Show text Show cached source Open source URL	Un échantillon de 14 baux et permis pour une valeur 29 130 $ nous à permis de constater que les factures émises correspondent aux montants apparaissant sur les baux et permis. Nous avons cependant relevé les anomalies suivantes :
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	A sample of 14 leases and permits valued at $29,130 showed that the invoices issued matched the amounts that appeared on the leases and permits. However, we did identify the following discrepancies:

Depuis la dernière vérification, des améliorations considérables touchant le traitement des baux et permis sont en cours. La stratégie de génération de revenus a été finalisée et présentée au comité des finances, à la réunion du 30 novembre 2006.

Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain

Since the last audit, major improvements with regard to the processing of leases and permits are being implemented. The revenue generation strategy was finalized and submitted to the finance committee on November 30, 2006. In addition, the human resources capacity was increased to ensure greater consistency in operations with regard to leases and permits, thus making it possible to more effectively monitor and collect outstanding debts. Although this is a long-term strategy-until 2010-11-debts have already been recovered since the last audit and it is estimated that revenues for the fiscal year have increased by $150,000 because of the regularization of certain leases that are in effect.

Show text Show cached source Open source URL	identifier les besoins en formation spécifique pour la gestion des autres revenus d'exploitation et des revenus provenant des baux et permis d'occupation,
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	identify specific training needs for the management of other operating revenues and revenues from leases and licences of occupation,

Show text Show cached source Open source URL	Baux et permis d'occupation
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Other Operating Revenues

Parcs Canada - Les enje...

Show text Show cached source Open source URL	Consolider les sources de revenus actuelles du canal (baux, permis, concessions, etc.).
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Consolidate the current sources of canal revenue (leases, permits, concessions, etc.).

Parcs Canada - Internal...

Show text Show cached source Open source URL	Certains baux commerciaux sont basés sur un pourcentage des recettes brutes, calculé en fonction des états financiers vérifiés. Le bail des installations de la marina du PNPA est conçu en fonction de cette méthode de calcul.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Certain commercial leases are based on a percentage of gross revenues per audited financial statements. The lease relating to the marina facilities at PANP is structured in this regard.

La gestion des baux et permis est sous la responsabilité de l'Agent des biens immobiliers. Cet employé travaille quatre jours semaine au Centre Guy Favreau à Montréal et la cinquième aux bureaux à Chambly.

Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain

Leases and permits management is the responsibility of the Property Officer. This employee works four days a week at the Guy Favreau Centre in Montreal, and on the fifth day, at the Chambly offices. The annual value of leases, permits and agreements for the current year is estimated at $194,018. See table below. The inventory of current leases, permits and agreements is not up to date and does not show which are active or inactive, or the date and reason for the most recent amendment. The absence of such a report makes it impossible to do a full audit of the WQFU leases, permits and agreements.

Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain

Show text Show cached source Open source URL	Cette deuxième phase de vérification de la gestion des recettes inscrite au plan de vérification interne axé sur les risques de 2010-2011 porte sur les trois catégories de revenus suivantes : baux et permis d'occupation, autres revenus d'exploitation, et revenus de golf.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	This second phase of the audit of the management of revenues recorded in the 2010-2011 Risk-based Internal Audit Plan concerns three revenue sources: leases and licenses of occupation, other operating revenues and golf revenues.

Show text Show cached source Open source URL	Dans le cadre de l'examen de vérification, tous les dossiers de baux commerciaux ont été examinés également. En dossier, il y avait des indications qu'un contrôle avait été effectué concernant la perception des recettes.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	As part of the audit work, all commercial lease files were also reviewed. On file, there were traces of monitoring being performed with regards to revenue collection. Except for the following case, all files were complete.

La majorité des baux et permis d'occupation comporte deux dates de paiements, soient les 1er avril et 1er octobre, en ce qui a trait aux loyers fixes ou aux loyers de base. Ces dates permettent une bonne concordance entre les montants facturés et les montants à comptabiliser dans l'exercice financier courant.

Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain

As previously mentioned, the portion of rents determined by a percentage of gross revenues and licensing revenues for the sale of alcohol are not recorded as accounts receivable in a timely manner, and the related revenue is generally recognized in the subsequent fiscal year. However, some field units have adopted a local procedure to estimate these revenues at year-end and make adjusting entries as needed to adjust the applicable general ledger account and the balance of the customer accounts.

Show text Show cached source Open source URL	Le dirigeant principal des finances, le vice-président, Relations externes et expérience du visiteur et le dirigeant principal administratif doivent s'assurer que les rôles et responsabilités relativement aux baux et permis d'occupation soient clairement définis et attribués dans les politiques de l'APC, et communiqués au personnel impliqué, en matière de :
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	The Chief Financial Officer, the Vice-President of External Relations and Visitor Experience and the Chief Administrative Officer must ensure that the roles and responsibilities related to leases and licences of occupation are clearly defined, assigned in the PCA policies and communicated to the involved personnel for:

Show text Show cached source Open source URL	Toutefois, pour les ventes basées sur le pourcentage des recettes brutes (baux et permis d'occupation) ou le pourcentage des achats d'alcool (permis de vente d'alcool), la documentation est souvent incomplète pour valider l'exactitude des données (voir 8.3.2).
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	In general, the supporting documents required by the policy are readily available. However, for sales based on a percentage of gross revenues (leases and licences of occupation) or the percentage of alcohol purchases (licences for the sale of alcohol), the documentation is often incomplete to validate the accuracy of the data (see 8.3.2).

Chaque gestionnaire de site a le pouvoir de signer (article 34) pour les marchés liés aux opérations quotidiennes de son site. Toutefois, seul le chef de l'exploitation est autorisé à signer les baux commerciaux ou les conventions de services avec Travaux publics et Services gouvernementaux Canada (TPSGC).

Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain

Each site manager has signing authority (S34) for contracts related to daily operations. However, only the COO is authorized to sign commercial leases or contracts with Public Works and Government Service Canada (PWGSC). Between March 2006 and August 2007, 24 contracts related to daily operations were in effect. There were also 6 commercial leases and 5 specific service agreements with PWGSC ongoing.

Show text Show cached source Open source URL	Bien qu'elle ne portait pas spécifiquement sur les baux commerciaux de l'UEST, une vérification effectuée à la fin des années 1990 et le suivi de cette vérification fait en 2002 avaient déjà souligné la question d'informations manquantes dans des dossiers de baux commerciaux.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Even though they did not specifically involve HSEU commercial leases, a previous audit performed in the late '90s and its follow up done in 2002 had already addressed the issue of missing key elements on commercial lease files. As best practice, management should be proactive and ensure that recommendations made in other audits that could apply to their business are reviewed and implemented.

De plus, il n'est pas possible de différencier les baux des permis d'occupation, qui pourtant, comportent des exigences légales différentes. Pour les revenus provenant des terrains contigus aux canaux historiques, les codes prescrits ne permettent pas le classement des transactions de façon à obtenir de l'information pertinente pour bien refléter la nature des revenus comptabilisés, ni le calcul utilisé pour établir les loyers ou les droits, lorsque applicable (voir exemple 3).

Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain

Furthermore, it is impossible to differentiate the leases from the licences of occupation, which, however, contain different legal requirements. For revenues from adjacent lands to the historic canals, the prescribed codes do not allow for the classification of transactions in a way to obtain relevant information that properly reflects the nature of the reported revenues, or the calculation used to establish the rent rates or the fees when applicable (see example 3).

Show text Show cached source Open source URL	Bien qu'elle ne portait pas spécifiquement sur les baux commerciaux de l'UEST, une vérification effectuée à la fin des années 1990 et le suivi de cette vérification fait en 2002 avaient déjà souligné la question d'informations manquantes dans des dossiers de baux commerciaux.
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	Even though they did not specifically involve HSEU commercial leases, a previous audit performed in the late '90s and its follow up done in 2002 had already addressed the issue of missing key elements on commercial lease files. As best practice, management should be proactive and ensure that recommendations made in other audits that could apply to their business are reviewed and implemented.

Le dirigeant principal des finances, en collaboration avec les vice-présidents, Opérations, de l'Est ainsi que de l'Ouest et du Nord du Canada, doit s'assurer que des mécanismes efficaces de surveillance des transactions financières sur les revenus provenant des baux et permis d'occupation ainsi que des autres revenus d'exploitation soient mis en place afin de détecter et corriger les mauvaises pratiques dans l'utilisation de la structure des codes d'articles et de STAR.

Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain

The Chief Financial Officer, in collaboration with the Vice-Presidents of Operations for Eastern, and Western and Northern Canada, must ensure that efficient monitoring activities of financial transactions on revenues from leases, licences of occupation as well as any other operating revenues are in place in order to detect and correct poor practices in the use of the material code structure and STAR.

Parcs Canada - Guide de...

Show text Show cached source Open source URL	s'appliquent à tous les marchés, baux, concessions, ententes, partenariats ou autres outils de gestion ». Le résultat devrait se lire ainsi :
Compare text pages Compare HTM pages Open source URL Open target URL Define pc.gc.ca as primary domain	"The principles of the CRM Policy are applied to all contracts, leases, licensing concessions, agreements, partnerships, or other management tools." The outcome should be: