Office of the Auditor General / Bureau du vérificateur général AUDIT OF CONSTRUCTION SUPERVISION 2012 VÉRIFICATION DE LA SURVEILLANCE DE LA

Dimension: px
Commencer à balayer dès la page:

Download "Office of the Auditor General / Bureau du vérificateur général AUDIT OF CONSTRUCTION SUPERVISION 2012 VÉRIFICATION DE LA SURVEILLANCE DE LA"

Transcription

1 Office of the Auditor General / Bureau du vérificateur général AUDIT OF CONSTRUCTION SUPERVISION 2012 VÉRIFICATION DE LA SURVEILLANCE DE LA CONSTRUCTION

2 Table of Contents EXECUTIVE SUMMARY... i RÉSUMÉ... xxxiii 1 BACKGROUND SCOPE OBJECTIVES FINDINGS AND RECOMMENDATIONS AREAS OF POTENTIAL SAVINGS CONCLUSION ACKNOWLEDGEMENT APPENDIX A CHANGE ORDER TABLES Office of the Auditor General 2012 Annual Report

3 EXECUTIVE SUMMARY Introduction The Audit of Construction Supervision was included in the 2012 Audit Plan of the Office of the Auditor General (OAG), approved by City Council on December 14, Background Council Members brought nine projects to the attention of the Auditor General, for review. The projects examined were constructed in 2010 and 2011, except for two that were constructed in 2004 and A sample was selected from the projects completed in 2011 and Audit Objectives Audit Objective No. 1 - Examine and evaluate the processes and methodologies pertaining to the Construction Supervision Procedures followed by the City. Criteria: Review of tender documents Examination of tendering process, including design/build projects Procedures for selection of contractor Review of contract documents Construction administration files Assignment of project manager, project supervisor and inspectors Construction inspection tasks and procedures Procedures for management of change orders and extra work orders Claims process procedures Audit Objective No. 2 - Determine whether the processes and methodologies are consistent and compliant with all relevant policies, procedures, legislation and regulations. Criteria: Project management procedures Procedures for transfer of project from design to construction Tendering process Procedures for selection of contractor Office of the Auditor General 2012 Annual Report Page i

4 Contract administration process Cost control Management of change and extra work orders Inspection procedures Management of claims by contractor Audit Objective No. 3 - Examine nine specific projects and specific issues brought to the attention of the Auditor General by Members of Council, to determine if they are consistent with relevant policies, procedures, legislation, and regulations. Criteria: Review of specific projects and issues indicated by Councillors Selection of type of contract Project management procedures Procedures for transfer of project from design to construction Procedures for selection of contractor Contract administration process Inspection procedures Quality control and quality assurance procedures Claims management Cost control Audit Objective No. 4 - Examine a sample of ten construction projects completed in 2011 to determine if they are consistent with relevant policies, procedures, legislation, and regulations. Criteria: Review of ten sample projects Selection of type of contract Project management procedures Procedures for transfer of project from design to construction Procedures for selection of contractor Contract administration process Inspection procedures Quality control and quality assurance procedures Page ii Office of the Auditor General 2012 Annual Report

5 Claims management Cost control AUDIT SCOPE The audit scope consists of a review the construction supervision process used during construction of capital works projects by the City. The audit examined the following projects that have been brought to the attention of the Auditor General by Councillors. The review focussed on the specific concerns raised by the Councillors, as follows: Transitway Installation of manhole covers along the travelled lanes and on the path of the bus wheels. Gloucester Hornets Nest Review of cost compared to the size of the project; review the procurement process. Townline Bridge Replacement, Structure Contractor with poor performance was awarded the contract, previous project not completed on time, increase in risk to City. Note that this project was completed in Cavanagh Bridge (John Shaw Road), Structure Contract awarded to same contractor as Structure , the issues are the same. Note that this project was completed in Dunrobin Road Culvert, Structure Culvert was flooded, was rehabilitated, flooded again, and was replaced completely in King Edward Avenue Reconstruction Concerns with basement cracks in a number of properties. Woodroffe Avenue Watermain Replacement Following a watermain break in January 2011, construction did not start until April The concern is whether the work could have been done in the winter or early spring. Summer construction affected the residents, including water restrictions due to the temporary water service. John Leroux (Stittsville) Arena Upgrades The roof repairs were delayed until late 2009 because the materials would not fit the curvature of the roof. Work was not completed until In addition, the use of design-build in comparison to conventional design-tender-build projects to be assessed. Goulbourn Recreation Complex Ice pad addition was started in 2011 and completed in There is a concern with quality assurance and control, and how it may affect the project warranty. Office of the Auditor General 2012 Annual Report Page iii

6 To provide context of the overall process to the review of the projects raised by the Councillors, the following ten projects completed in 2011 and 2012 were examined, representing a total construction value of $123,766,000, which constitute approximately 11% of the total budget value of the projects that were active in the City in The ten projects include projects of small, medium and large size. The following projects were selected as a representative sample based on these criteria: Projects Figure 1: Selected Projects Reviewed Per Infrastructure Services Department 1 SW Transitway Extension (North) Stage 1 - Fallowfield to Berrigan Estimate at Completion Cost ($000s) $17,568 2 Woodroffe Ave. Watermain Replacement (Baseline to Navaho) $4,827 3 Sandridge Rd (Hillsdale Rd to Merriman Ave) - Road, Watermain & Sewer $8,000 4 Centrepointe Theatre Expansion $11,850 5 West Nepean Collector Sewer - CIPP Rehabilitation $3,800 6 Campeau Dr. Water Pumping Station $3,500 7 Strandherd Dr. (Crestway to Prince of Wales) incl. widening of Prince of Wales 8 3W Feedermain Link - Phase 1, Part 1 (Ottawa River Pkwy to Moodie) $35,000 $32,000 9 Cave Creek Collector, Phase 1 (Harmer to Faraday) $6, Prince of Wales Roundabout Reconstruction at Central Experimental Farm $1,221 TOTAL Estimate at Completion Cost of Projects Examined $123,766 Change orders were reviewed in the projects listed in Figure 1 and five of the projects raised by Councillors, where change orders were applicable. In total change orders of 15 projects were reviewed. In all projects, we reviewed the costs in comparison with the authorities. The audit encompassed the following tasks: Review legislative framework; Review City s policies, procedures, standards and practices; Page iv Office of the Auditor General 2012 Annual Report

7 Review industry procedures, standards and practices; Review background data; Obtain and review all files for the project; Conduct interviews with individuals involved in the various projects; Conduct site visits, as required; Prepare draft report for fact verification; Conduct additional interviews for confirmation of issues, as required; and, Submit draft report for management review. Summary of Key Findings General Findings The findings below are related to Audit Objectives No. 1 - Examine and evaluate the processes and methodologies pertaining to the Construction Supervision Procedures followed by the City; and, Audit Objective No. 2 - Determine whether the processes and methodologies are consistent and compliant with all relevant policies, procedures, legislation and regulations. 1. The City uses a procurement process for construction services that requires public solicitation of bids for the work. The procurement process is carried out by Supply Branch. Bidding opportunities for construction projects are sent to the Ottawa Construction Association (OCA), who publishes them and administers the issue of tender documents for interested contractors. Solicitations are not published in other tender advertising sites unless the project requires highly specialized contractors, in which case the City uses MERX Projects posted at the OCA are available for viewing on site or online by members of the OCA. Non-members can purchase the tender documents at a higher cost than members. The City has advised that tenders are published by OCA in Link2Build, a new electronic bid advertisement board that has been in use by OCA since Link2Build is a website that publishes construction bid opportunities (primarily non-residential) published by local and regional construction associations across Canada. During the audit, the solicitation document process for non-members was tested by registering and downloading the documents for one project. The process was clear and relatively straightforward. 3. Information provided by OCA indicates that approximately 9% of the total Infrastructure Services Department tenders (110 out of 1,271) had tender 1 MERX is a well established and well-known electronic tendering service with Canada-wide scope, which has been in operation since Office of the Auditor General 2012 Annual Report Page v

8 document takers that were from outside of the Ottawa and surrounding area (defined as 50 km from the City s boundary). Of these, five tenders were awarded to contractors from outside the Ottawa and surrounding area, comprising less than 1% of the total value of construction contracts awarded by the City ($363,200,000). 4. The concern with the method of tender advertising is that the City only posts tenders with the OCA (who publishes them in Link2Build, as noted above). Consequently, tenders do not get a wide distribution outside of the City of Ottawa. Tenders would receive wider distribution if they are published in more general sites, such as MERX. It can be expected that advertising tenders in a wider area will result in the City getting more bids which could result in lower prices for the City contracts. It is noted that the City uses MERX for other solicitations, including non-construction related request for proposals and request for standing offers. 5. In its annual report to Council, Supply Branch analyzes the Delegation of Authority reports to identify contracts awarded to and/or performed by local companies. According to the annual report, when adjusted to remove goods and services not available locally (e.g., transit buses are not manufactured in Ottawa, nor is winter rock salt mined locally), approximately 94.5% of the City s annual purchasing dollar was spent in Ottawa and the surrounding area. Figure 2: Analysis of Local Purchasing by Quarter Per Supply Branch Q1: 2011 Q2: 2011 Q3: 2011 Q4: 2011 BEFORE removing purchases not available locally: 69.6% 85.7% 78.9% 80.7% AFTER removing purchasing not available locally: 91.4% 92.9% 97.6% 93.7% Page vi Office of the Auditor General 2012 Annual Report

9 Figure 3: Geographical Vendor Breakdown for 2009 to 2011 Contracts Awarded Under Delegation of Authority Per Supply Branch Region Dollar Value % of Total Dollar Value % of Total Dollar Value % of Total Ottawa and area $898,901, % $754,027, % $732,055, % Ontario $22,897, % $18,187, % $24,918, % Quebec $10,522, % $13,028, % $5,796, % All Others $18,607, % $12,077, % $4,805, % Total $950,928, % $797,320, % $767,576, % Supply Branch did a 2011 buy local analysis isolating only construction contracts. Based on this analysis, 808 of the total 884 construction contracts awarded in 2011 (91.4%) were awarded to local firms. When considering dollar value, this figure rises to 96.6%. Figure 4: 2011 Buy Local of Construction Contracts Region Per Supply Branch # of Construction Contracts Dollar Value % of Dollar Value Ottawa & Area 808 $397,711, % Ontario 50 $11,995, % Quebec 21 $1,845, % Other 5 $226, % Total 884 $411,778, % 6. It is our opinion that savings may be achieved by advertising construction project bid opportunities in widely used site that would reach a broader audience outside of Ottawa. 7. The City s procedures for assignment of project managers and inspectors are similar to the practice in other Ontario municipalities. 8. Contract administration and inspection tasks are well documented in the Inspection Manual prepared by Infrastructure Services. 9. The projects examined, with one exception, were constructed using a designtender-construction format of procurement. The Dunrobin Road culvert replacement was constructed using a time-and-materials basis. 10. The City carries out a bid analysis for all tenders, comparing the cost estimate prepared before tendering with the various bids. This procedure is similar to that used generally by other Ontario municipalities. Office of the Auditor General 2012 Annual Report Page vii

10 11. The City uses formal contract documents for all the construction contracts examined. 12. The Branch Manager and Program Manager assign the project manager to the contract based on his/her experience. Inspectors are assigned from a pool of inspectors, supplemented with consultants as required by workload or expertise. 13. Purchasing By-law No. 50 of 2000 A By-law of the City of Ottawa Respecting Purchasing of Goods, Services and Construction. As noted on the City s website, the Purchasing By-law has the objective of obtaining the best value when purchasing goods, construction and services for the City, while treating suppliers equitably. The guiding principle is that purchases be made using a competitive process that is open, transparent and fair to all suppliers. We examined the application of the By-law to the process of acquiring construction services. 14. The Project Manager Manual (PMM) provides detailed guidance and instruction on requirements for tendering of the projects. Supply Branch coordinates with the Ottawa Construction Association to place the Request for Tenders, and the project manager provides input during the tendering period. 15. The PMM makes provisions for the steps to be taken when the construction administration and inspection is done by a consultant. 16. The PMM contains directions regarding questions during tendering and addendum procedures. 17. Once the tender has closed, the bids are reviewed by the City for clerical errors and compared to estimates and budget. A rationale is provided for any gross inconsistencies in unit prices. 18. The contractor is selected based on the methodology identified in the solicitation. In the case of the projects examined, this was based on lowest responsive bid. 19. The City does not have a policy and procedures to enable explicit evaluation of the past performance of contractors on previous City contracts when determining the award of a new contract. The City advises that a prequalification process is used in large complex projects, and that the City has the right to request a firm s experience in successfully completing projects of similar size and complexity. However, the City does not always use these methods, and past performance does not enter explicitly into the bid evaluation. As a result, contracts are awarded to the lowest bidder meeting the mandatory requirements identified in the solicitation, including bonding and insurance requirements. Page viii Office of the Auditor General 2012 Annual Report

11 20. The City has developed a document for reporting supplier performance during the course of a contract. However, if the contractor completes the contract without default, they are eligible to bid in future City contracts; even if the contract process was fraught with difficulties, delays, and extra costs caused by poor performance. The only penalty considered is if Supply Branch barrs the contractor from bidding on future City projects. A performance evaluation method that is taken into account in the evaluation of future bid opportunities is necessary to distinguish between contractors who perform well from those who do not. 21. Past performance of contractors should be documented and a rating system established to enable the City to take the contractor s past performance into account when they are competing for new work. The City currently has a Contractor Performance Appraisal Form to document performance; the form is included in Appendix X-2 of the Project Manager Manual. This form, with some modifications, would be a good basis for contractor performance evaluation, as discussed in the previous point. We note that the Contractor Performance Appraisal Form was found in the project files of only one project (Townline Bridge) and not in other project files reviewed. 22. The contract administration functions are well documented and are followed by the project managers. 23. Review of the change orders in the various projects examined demonstrated that the City has a proper method of checks and balances to confirm the need for the change order, review the amounts proposed by the contractor, and negotiate as required a fair price for the change order amount. 24. In general terms, change orders in large new building projects can be expected to have a value ranging between 2% and 3% of the contract value on very well coordinated projects; however, average values can be as high as 5%. On projects that are additions to other buildings the value of change orders is expected to be higher. For heavy construction projects, such as roads, watermains, sewers, and bridges, acceptable values of change orders range from 5% to 10% of the contract value. The changes are expected to be the result of site conditions. The range of generally accepted values were determined based on the experience of a senior architect with more than 20 years of experience, and was used as a typical experience. Construction Delay Claims, B. Bramble & M. Callahan, Construction Law Library, 2005, p states that change orders can range from -5% to +10%. The American Institute of Architects (AIA), The Architect s Handbook of Professional Practice, 1994 states that the changes could be as high as 7%. AIA Best Practice document, Managing the Contingency Allowance, David Hart, 2007, indicates a value of 5% is commonly used. Columbia University Facilities (http://facilities.columbia.edu) provides a range of 5% to 10%. In addition, the Office of the Auditor General 2012 Annual Report Page ix

12 acceptable range of change orders can be supported by the usual range of contingency allowances that are provided in civil construction projects. 25. Review of the change orders for the various projects examined showed that several were the result of design issues or design errors and omissions. Work performed under a change order is generally more costly than if the same work is performed under the original tender bid. The reason for the higher cost is that the contractor will charge full price for labour, materials, and equipment required to carry out the work, since there is no competitive process, plus the contractor is entitled to mark up the cost by 15% in the case of work done by the contractor or 10% for work done by a sub-contractor for overhead and profit. The percentages of mark-up were determined based on the change orders reviewed during this audit. In contrast, contractor s overhead and profit are distributed throughout the project items in a bid. 26. In some instances, the cost of the entire change order was the result of consultant s errors and omissions. The City paid the entire cost, without requiring the consultant to cover the additional costs. 27. On two of the projects reviewed, the respective project manager classified the change order into categories (e.g., design errors and omissions, coordination, owner request, site conditions, and others). This procedure is important to assist in recording the amounts that could be recovered from the consultants. Not all project managers follow this procedure. This process should be followed by all project managers. 28. Figure 5 summarizes the costs of change orders for the various projects, and the portion of the cost that was due to design errors and omissions by consultants. Details on individual change orders for each project are provided in Appendix A of the full report. 29. The amount of the change orders suggests that there may be issues with this matter. This will be explored further in our 2013 Audit of Infrastructure Services. Page x Office of the Auditor General 2012 Annual Report

13 Project Name Figure 5: Contract Amounts and Change Orders Original Contract Amount Change Order Amount Percentage of Change Orders in Relation to Original Contract Amount Portion of the Change Orders Paid by the City Relating to Design Errors 1 Gloucester Hornets $298,253 $35, % $30,816 Nest Fieldhouse 2 Cavanagh Bridge $751, , % 3 Woodroffe Avenue $4,110,700 $1,065, % Watermain ISD John Leroux Arena $493,300 $64, % (Stittsville Arena) 5 Goulbourn Twin Ice $6,635,000 $346, % $50,562 Pad 6 Southwest Transitway $12,457,000 $1,196, % $696,881 Extension 7 Woodroffe Watermain $6,327,937 $246, % ISB Sandridge Road $6,878,000 $248, % Reconstruction and Hillsdale Road 9 Centrepointe Theatre $9,343,824 $424, % $63,292 Expansion 10 West Nepean Collector $3,470,297 $595, % Sewer Rehabilitation 11 Campeau Drive $4,478,000 $379, % $198,075 Pumping Station 12 Strandherd Drive $14,892,000 $2,064, % $660,470 Extension ISB W Feedermain Phase $11,867,325 $762, % $30,204 1, Part 1 14 Cave Creek Collector $3,505,330 $367, % $70,980 Relocation 15 Prince of Wales $1,191,778 $57, % Roundabout TOTAL ALL PROJECTS $86,699,844 $8,022, % $1,801,280 Per the above table, the percentage of the change orders due to design errors and omissions is 22% of the change order value. 30. The City does not have a consistent approach to encourage the project managers to recover from the consultant the cost of change orders when these are caused by errors and omissions in the design. Office of the Auditor General 2012 Annual Report Page xi

14 Projects Raised by Councillors Audit of Construction Supervision The findings listed below pertain to the nine projects that were brought to the attention of the Auditor General by Councillors. The projects were reviewed in accordance with Audit Objective No. 3 and the associated criteria. Transitway The Transitway Design Manual, October 1993 has provisions for the placement of manholes on the Transitway, specifically stating that manholes and other ironwork shall not be placed on the travelled portion of the Transitway. The Sewer Design Guidelines, SDG001, November 2004 states that attempts should be made to avoid locating manholes in the path of vehicle tires, subject to the location requirements of the Guidelines for the Placement of Utilities in the Right-of-Way", which takes precedence. Review of the provisions show that they are adequate. Spot examination of the Transitway disclosed that its design follows these provisions. Gloucester Hornets Nest 1. The project was tendered using Supply Branch standard procedures. The bids received ranged from $298,937 to $581,333. The lowest bidder was awarded the contract. 2. Review of the cost of the building shows that the cost per square metre of building was $2,310 ($215 per square foot). Based on average construction cost per unit area of similar buildings, the unit cost for the building is competitive. 3. The cost of change orders due to design errors or omissions was $30,816. Although the work was necessary, when work is done as a change order the cost to the City is higher than if it is included in the original tender. In this particular case, the additional costs calculated based on 15% overhead and profit markup is $4,019 [$30,816*(1-1/1.15)]. Townline Bridge Replacement 1. The issue in this contract is whether the contractor had performed prior work for the City and their performance was not taken into account in awarding them this contract. The audit found that the contractor had completed a smaller culvert replacement, in which they made a major mistake in setting the elevations of the culvert footings. However, the resulting problems were corrected by the contractor at their cost and at no cost to the City. 2. In the bid for the subject bridge contract, the contractor met all the bid requirements, including provision of a bid deposit and agreement to bond, and subsequently met all insurance and bonding requirements. 3. Upon completion of this contract, in July 2004, it could be concluded that the contractor completed the work satisfactorily, but had schedule problems. Page xii Office of the Auditor General 2012 Annual Report

15 4. The contract work was delayed so the City applied liquidated damages to the contractor and deducted them from the payments. 5. In 2007, the contractor took legal action against the City on the basis of a claim for extras that was rejected by the City. This action is ongoing. Cavanagh Bridge 1. Contract ISB was awarded in April 2005, after the completion of the Townline Bridge Replacement, discussed in Section of the full report. The contractor work started on July 4, 2005; was substantially completed in January 6, 2006; and, was completed on June 27, At the start of the contract, the City discussed with the contractor the problems associated with various deficiencies, non-performance and supervisory issues on previous contracts carried out by the contractor. The City and the contractor agreed that their performance would be monitored during the execution of this contract. 3. The City attempted to apply a formal contractor evaluation form for future use, based on a form similar to the Contractor Performance Appraisal Form that is presently included in the Project Manager Manual. 4. Supply Branch working with departments developed a document for recording supplier non-performance, by progressive escalation of contract issues. The document provides general instructions for enforcing the provisions of the contracts, including notice of default and for termination of the contract. However, it is a general document intended to be applied to all City procurement, and is not sufficiently specific to construction. 5. The procedures do not include a method for recording past performance of contractors on City projects. There is no specific method for applying the results of past performance of a contractor to the selection process in future City contracts. 6. The Contractor Performance Appraisal Form included in the Project Manager Manual could form the basis for contractor evaluation. However, we noted that it was not found in the files of the projects that were reviewed during the audit. Dunrobin Road Culvert 1. The original culvert was a 1.8 m diameter corrugated steel pipe (CSP) culvert, which had corroded substantially. In 2007, the City arranged to rehabilitate it by installing another culvert through the barrel of the CSP culvert to extend its useful life. The process of installing the culvert through an existing culvert is called sliplining. Office of the Auditor General 2012 Annual Report Page xiii

16 2. On August 15, 2010, the road was overtopped at the culvert and part of the road embankment was washed out by the flood. On April 11, 2011, the road was overtopped during another storm, which caused damage to the northbound lane and shoulder, although not to the same extent as in the August 2010 flood. Following the flood, the road was repaired under emergency work procedures and reopened on April 16, Following the flood, a hydraulic analysis of the culvert showed that the lining done in 2010 had reduced the hydraulic capacity of the culvert. The consultant recommended that the culvert be replaced with a larger one. 4. On June 24, 2011, the road was overtopped a third time in less than one year. On this occasion, the City decided to keep the road closed and to replace the culvert with a new one selected on the basis of the consultant hydraulic recommendations and the pipe that was available from the manufacturer for rapid delivery. 5. The June 2011 work was done on a time and material basis, using the contractor that had been called in to repair the damaged road. 6. The issues with this project are that the initial renewal process, which concluded in the sliplining rehabilitation in 2007, did not follow the formal procedures for evaluation of renewal alternatives of bridges and bridge-culverts. The hydrology and hydraulic calculations were not sufficiently thorough to permit the City to recognize that the hydraulic capacity had been reduced, or the implications of this reduction. King Edward Avenue Reconstruction 1. The project comprised reconstruction of King Edward Avenue and connecting streets between York Street, Sussex Drive and Macdonald-Cartier Bridge. The work comprised relining the existing collector sanitary and storm sewers; reconstruction of underground utilities; removal of existing road bed, excavation, granular and hot mix asphalt; rehabilitation of the Red Path structures; demolition of one structure and three new landscape wall structures with a stone facing. 2. As part of the process, the City required the contractor to conduct a preconstruction survey of buildings and structures that could potentially be affected by construction activities and vibration. 3. The contractor retained a specialized firm to complete the pre-construction survey. The limits of the pre-construction survey are determined by the contractor, and not the City. This contracting procedure protects the City as the responsibility for damages is the contractor s. The procedure is a standard procedure used by practically all project owners, since the project owner (the City in this case) does not have control over the contractor s methods and operations. Page xiv Office of the Auditor General 2012 Annual Report

17 4. The specialized firm carried out a pre-construction survey of 100 buildings; of these, 44 were inspected both inside and outside. The remaining 56 were surveyed only on the outside because the owner refused entry to the survey company representatives. 5. The property owners of nine buildings claimed that their buildings had been damaged as a result of construction. Of the nine buildings, four are located outside of the pre-construction survey limits. 6. The property owners discussed the matter with the City s project manager, who referred the matter to the contractor. The contractor referred the matter to his insurance company. 7. The issue on this project arose from the fact that the City contract documents transfer the responsibility for damages that occur during construction to the contractor. A number of the property owners brought the matter to the attention of the Mayor, who had the City Solicitor review the contract documents. The City Solicitor advised the property owners that the matter should be pursued with the contractor. 8. The property owners have taken issue with the fact that the City transfers to the contractor the entire responsibility and risk for any damages caused by construction. The reason the City and practically all other project owners in North America pass this responsibility is that, as previously noted, the City does not have control or responsibility for the methods and procedures used by the contractor. 9. We reviewed contract documents issued by several other municipalities and the Ministry of Transportation. In all cases, the Ontario General Conditions of Contract, part of the Ontario Provincial Standard Specifications, which transfer the responsibility for any damages caused by the contractor to the contractor, were used. Public Works Canada in its contracts uses similar language. 10. The City s contract provisions meet the current standard for handling of damage claims. As well, the manner in which the project manager addressed construction damage claims was correct. Woodroffe Avenue Watermain Replacement 1. In 2007, a watermain failure on Woodroffe Avenue south of Hunt Club Road occurred. The City carried out a non-destructive pipeline condition assessment of the watermain from Hunt Club Road southerly to Fallowfield Road in November The condition assessment found that 18 of 558 pipes inspected (3.2%) had broken prestressing wires. A failure risk analysis of the data collected in the condition assessment was completed to calculate the risk of failure of the prestressed concrete cylinder pipes and the repair priorities for the maximum pressures. The failure risk analysis results, reported in February 2009, indicated that of the 18 pipes with broken prestressing wires, 3 were in Repair Office of the Auditor General 2012 Annual Report Page xv

18 Priority 1 (immediate action required) and 1 pipe in Repair Priority 2 (replace within 3 years). The other 14 pipes were in Priority 3 and 4 (moderate and low risk for the next 5 years). 2. The 1.2 m diameter watermain on Woodroffe Avenue failed on January 14, 2011 between Medhurst Drive and Hunt Club Road. This section of the watermain was constructed in 1975 and 1976 using concrete prestressed pipe. 3. The section of watermain that failed in January 2011 is located north of Hunt Club Road. It was constructed using the same type of pipe which had a similar failure in the fall of 2007, but about 1 to 2 years earlier. 4. The February 2009 failure risk analysis report states that pipes in Repair Priorities 1 and 2 are in high to moderately high risk of failure. The report recommended that the four pipes in Repair Priorities 1 and 2 be excavated and inspected externally to confirm the level of distress, and to replace the pipes accordingly. 5. The 2009 failure risk analysis report defines Priority 1 projects as those where the maximum pressure in the line exceeds the pressure that produces the ultimate strength with (Priority 1a) and without (Priority 1b) the contribution of soil resistance. The failure can occur at any time. Repair should be performed as soon as practical and in less than 1 year. 6. Accordingly, pipes in Priority 1 should have been replaced, at the latest, before February The design for the replacement of the four pipes south of Hunt Club Road in Priority 1 and 2 started in December 2009, with the original schedule of construction start date of October 2010, which is 8 months later than the Priority 1 failure risk indicated. The original design schedule was to have the design completed and the tender package ready before June At a scheduling meeting on January 12, 2010, the City decided to postpone the project, but that the design should be ready for construction in case that an emergency required the work to proceed. This was communicated to the project manager by a senior watermain rehabilitation engineer on May 19, 2010, who indicated that the delay was due to other potentially conflicting demands on the system, that the watermain and transient pressures would be monitored by Operations, and that the design should proceed to completion in case that an emergency repair became necessary. The City has indicated that the decision to delay the repairs was made based on other risks to the water system that would not have been apparent to the consultant doing the inspection at the time of the condition assessment. Drinking Water Services carried out a transient analysis (maximum water pressure analysis) in 2009 to assess the likelihood and magnitude of transients that could affect the pipes. The City has explained that the decision to postpone the repairs in Priority 1 was based on managing overall Page xvi Office of the Auditor General 2012 Annual Report

19 water system risks, and that the contract for the repairs on Woodroffe Avenue were scheduled to proceed after the completion of the 2W/2C watermain, which would provide a third feed into the area. 9. At the time of the January 2011 watermain break, construction of the Zone 2W 2C feedermain was in progress, so the City s Design and Construction explored the possibility of extending the contract to include the watermain north of Hunt Club Road. However, Asset Management and Drinking Water Services suggested that a condition assessment of the Woodroffe Avenue watermain be done first to identify areas of concern. The scope of the January/February 2011 condition assessment was broader than the 2008 condition assessment, and included the section from David Drive to Hunt Club Road, in addition to the section done in 2008 (Hunt Club Road to Fallowfield Road). 10. On February 24, 2011, Asset Management provided Design and Construction - West with a Scoping Document based on the findings of the condition assessment. When comparing the 2008 and 2011 conditions assessments, it was found that the number of pipe sections with wire breaks was similar on a per km basis, but a greater number of pipes had more severe deterioration. They did find substantial increase in deterioration in the prestressed concrete pipe watermain from The project manager was aware that procurement of the pipes could take a substantial length of time and therefore proposed to sole-source the procurement of the pipes from a manufacturer who could deliver the required quantity of pipe within the required schedule, in order to expedite construction. He requested pricing for the replacement pipes from the supplier and received it on February 24, On March 1, 2011, the project manager informed the pipe supplier that the City would proceed with buying the pipe and appurtenances required from the supplier selected. On March 10, 2011, the project manager sent an Estimated Spending Plan Authority (E-SPA) to Purchasing for the pipe. The project manager indicates in the that Supply Branch had been kept apprised all along, but review of the files found no documentation to confirm that this was the case. 13. On March 16, Purchasing asked the project manager for the reason for sole sourcing the pipe and for selecting the company. The discussion about sole sourcing the pipe extended to March 30 th, at which time the decision was to proceed with a standard tender. 14. The correspondence shows that at the time of the break in January 2011, the City repaired the broken watermain and it scheduled the required replacement of the remaining pipes to tender the project for work in the fall of However, the condition assessment of the watermain from David Drive to Fallowfield Road disclosed that sections of the watermain had deteriorated substantially since Office of the Auditor General 2012 Annual Report Page xvii

20 2008 and that there was similar deterioration in the segment north of Hunt Club Road. Based on the results, the City decided to not return to service the section of watermain from Knoxdale Road to Vaan Drive until the required watermain replacement was completed. On this basis, the City decided to carry out the watermain replacement and repair work as soon as possible, instead of returning the watermain to service immediately and risking another break. 15. While the pipe was out of service, supply to the Barrhaven and Riverside South service areas was being provided through a single 406 mm watermain along Merivale Road, supplemented by in-line pumping. The temporary supply met the demand at the time, but hydraulic modelling indicated that it would meet only 75% of the maximum day demand. 16. At the end of February 2011, the results of the condition assessment and the hydraulic modelling showed that construction could not be postponed until the fall, and the project was scheduled for tendering as soon as possible. 17. A number of alternative means of operation and/or repair were examined, including repairs by leaving the pipe in place, such as sliplining or reinforcing the pipe. The analysis concluded that the preferred solution is open cut construction along Woodroffe Avenue. Any of the alternatives would only advance completion by, at most, two weeks and the resulting watermain condition would not be as satisfactory. 18. As a result, it was necessary to impose a complete outdoor water ban in Barrhaven, Riverside South and Manotick until completion of the project, in order to avoid running the system dry and possible boil water advisories and inability to meet firefighting requirements. 19. Review of the change orders for this project found that they were fully documented and were reviewed by the contract administrator and project manager. In general terms, the change orders were necessary to expedite the project. 20. Police assistance at intersections item is a concern. Due to the level of traffic congestion on Woodroffe Avenue, it was necessary to have point duty police on a daily basis. The original tender did not anticipate this amount of point duty for the project. The additional cost was $247,637, paid by variation in the tender quantities at the tender price. The total price paid was $313,638. Review of the invoices to the contractor for 1,140.5 hours of police service show that the cost was $214,346 based on $188 per hour. The contractor was paid $99,292 or 46% mark-up on police cost. 21. The project manager should have negotiated the cost of this item, as it clearly was a very significant variation in the quantities, and the general conditions of contract contain provisions for such eventuality. In addition, the manner in which the item is paid provides the contractor with a profit on a service Page xviii Office of the Auditor General 2012 Annual Report

Please find attached a revised amendment letter, extending the contract until 31 st December 2011.

Please find attached a revised amendment letter, extending the contract until 31 st December 2011. Sent: 11 May 2011 10:53 Subject: Please find attached a revised amendment letter, extending the contract until 31 st December 2011. I look forward to receiving two signed copies of this letter. Sent: 10

Plus en détail

Présentation des états financiers 2014 Presentation of the 2014 Financial Statements

Présentation des états financiers 2014 Presentation of the 2014 Financial Statements Présentation des états financiers 2014 Presentation of the 2014 Financial Statements Les faits saillants Highlights L état financier du MAMROT est très complexe et fournit de nombreuses informations. Cette

Plus en détail

APPENDIX 6 BONUS RING FORMAT

APPENDIX 6 BONUS RING FORMAT #4 EN FRANÇAIS CI-DESSOUS Preamble and Justification This motion is being presented to the membership as an alternative format for clubs to use to encourage increased entries, both in areas where the exhibitor

Plus en détail

First Nations Assessment Inspection Regulations. Règlement sur l inspection aux fins d évaluation foncière des premières nations CONSOLIDATION

First Nations Assessment Inspection Regulations. Règlement sur l inspection aux fins d évaluation foncière des premières nations CONSOLIDATION CANADA CONSOLIDATION CODIFICATION First Nations Assessment Inspection Regulations Règlement sur l inspection aux fins d évaluation foncière des premières nations SOR/2007-242 DORS/2007-242 Current to September

Plus en détail

ORDONNANCE XG-C568-09-2011. RELATIVEMENT À la Loi sur l Office national de l énergie (Loi sur l ONÉ) et à ses règlements d application;

ORDONNANCE XG-C568-09-2011. RELATIVEMENT À la Loi sur l Office national de l énergie (Loi sur l ONÉ) et à ses règlements d application; DEVANT l Office, le 23 juin 2011. ORDONNANCE XG-C568-09-2011 RELATIVEMENT À la Loi sur l Office national de l énergie (Loi sur l ONÉ) et à ses règlements d application; RELATIVEMENT À une demande présentée

Plus en détail

APPENDIX 2. Provisions to be included in the contract between the Provider and the. Holder

APPENDIX 2. Provisions to be included in the contract between the Provider and the. Holder Page 1 APPENDIX 2 Provisions to be included in the contract between the Provider and the Obligations and rights of the Applicant / Holder Holder 1. The Applicant or Licensee acknowledges that it has read

Plus en détail

Application Form/ Formulaire de demande

Application Form/ Formulaire de demande Application Form/ Formulaire de demande Ecosystem Approaches to Health: Summer Workshop and Field school Approches écosystémiques de la santé: Atelier intensif et stage d été Please submit your application

Plus en détail

Consultation Report / Rapport de consultation REGDOC-2.3.3, Periodic Safety Reviews / Bilans périodiques de la sûreté

Consultation Report / Rapport de consultation REGDOC-2.3.3, Periodic Safety Reviews / Bilans périodiques de la sûreté Consultation Report / Rapport de consultation REGDOC-2.3.3, Periodic Safety Reviews / Bilans périodiques de la sûreté Introduction Regulatory document REGDOC-2.3.3, Periodic Safety Reviews, sets out the

Plus en détail

RFP 1000162739 and 1000163364 QUESTIONS AND ANSWERS

RFP 1000162739 and 1000163364 QUESTIONS AND ANSWERS RFP 1000162739 and 1000163364 QUESTIONS AND ANSWERS Question 10: The following mandatory and point rated criteria require evidence of work experience within the Canadian Public Sector: M3.1.1.C / M3.1.2.C

Plus en détail

Support Orders and Support Provisions (Banks and Authorized Foreign Banks) Regulations

Support Orders and Support Provisions (Banks and Authorized Foreign Banks) Regulations CANADA CONSOLIDATION CODIFICATION Support Orders and Support Provisions (Banks and Authorized Foreign Banks) Regulations Règlement sur les ordonnances alimentaires et les dispositions alimentaires (banques

Plus en détail

Natixis Asset Management Response to the European Commission Green Paper on shadow banking

Natixis Asset Management Response to the European Commission Green Paper on shadow banking European Commission DG MARKT Unit 02 Rue de Spa, 2 1049 Brussels Belgium markt-consultation-shadow-banking@ec.europa.eu 14 th June 2012 Natixis Asset Management Response to the European Commission Green

Plus en détail

INDIVIDUALS AND LEGAL ENTITIES: If the dividends have not been paid yet, you may be eligible for the simplified procedure.

INDIVIDUALS AND LEGAL ENTITIES: If the dividends have not been paid yet, you may be eligible for the simplified procedure. Recipient s name 5001-EN For use by the foreign tax authority CALCULATION OF WITHHOLDING TAX ON DIVIDENDS Attachment to Form 5000 12816*01 INDIVIDUALS AND LEGAL ENTITIES: If the dividends have not been

Plus en détail

THE LAW SOCIETY OF UPPER CANADA BY-LAW 19 [HANDLING OF MONEY AND OTHER PROPERTY] MOTION TO BE MOVED AT THE MEETING OF CONVOCATION ON JANUARY 24, 2002

THE LAW SOCIETY OF UPPER CANADA BY-LAW 19 [HANDLING OF MONEY AND OTHER PROPERTY] MOTION TO BE MOVED AT THE MEETING OF CONVOCATION ON JANUARY 24, 2002 2-aes THE LAW SOCIETY OF UPPER CANADA BY-LAW 19 [HANDLING OF MONEY AND OTHER PROPERTY] MOTION TO BE MOVED AT THE MEETING OF CONVOCATION ON JANUARY 24, 2002 MOVED BY SECONDED BY THAT By-Law 19 [Handling

Plus en détail

Calculation of Interest Regulations. Règlement sur le calcul des intérêts CONSOLIDATION CODIFICATION. Current to August 4, 2015 À jour au 4 août 2015

Calculation of Interest Regulations. Règlement sur le calcul des intérêts CONSOLIDATION CODIFICATION. Current to August 4, 2015 À jour au 4 août 2015 CANADA CONSOLIDATION CODIFICATION Calculation of Interest Regulations Règlement sur le calcul des intérêts SOR/87-631 DORS/87-631 Current to August 4, 2015 À jour au 4 août 2015 Published by the Minister

Plus en détail

INVESTMENT REGULATIONS R-090-2001 In force October 1, 2001. RÈGLEMENT SUR LES INVESTISSEMENTS R-090-2001 En vigueur le 1 er octobre 2001

INVESTMENT REGULATIONS R-090-2001 In force October 1, 2001. RÈGLEMENT SUR LES INVESTISSEMENTS R-090-2001 En vigueur le 1 er octobre 2001 FINANCIAL ADMINISTRATION ACT INVESTMENT REGULATIONS R-090-2001 In force October 1, 2001 LOI SUR LA GESTION DES FINANCES PUBLIQUES RÈGLEMENT SUR LES INVESTISSEMENTS R-090-2001 En vigueur le 1 er octobre

Plus en détail

FCM 2015 ANNUAL CONFERENCE AND TRADE SHOW Terms and Conditions for Delegates and Companions Shaw Convention Centre, Edmonton, AB June 5 8, 2015

FCM 2015 ANNUAL CONFERENCE AND TRADE SHOW Terms and Conditions for Delegates and Companions Shaw Convention Centre, Edmonton, AB June 5 8, 2015 FCM 2015 ANNUAL CONFERENCE AND TRADE SHOW Terms and Conditions for Delegates and Companions Shaw Convention Centre, Edmonton, AB June 5 8, 2015 Early-bird registration Early-bird registration ends April

Plus en détail

English Q&A #1 Braille Services Requirement PPTC 144918. Q1. Would you like our proposal to be shipped or do you prefer an electronic submission?

English Q&A #1 Braille Services Requirement PPTC 144918. Q1. Would you like our proposal to be shipped or do you prefer an electronic submission? English Q&A #1 Braille Services Requirement PPTC 144918 Q1. Would you like our proposal to be shipped or do you prefer an electronic submission? A1. Passport Canada requests that bidders provide their

Plus en détail

POLICY: FREE MILK PROGRAM CODE: CS-4

POLICY: FREE MILK PROGRAM CODE: CS-4 POLICY: FREE MILK PROGRAM CODE: CS-4 Origin: Authority: Reference(s): Community Services Department Cafeteria Services and Nutrition Education Division Resolution #86-02-26-15B.1 POLICY STATEMENT All elementary

Plus en détail

French Français. French Français. Position / Titre Telephone / Téléphone Email / Courriel. Name / Nom Address / Adresse Postal Code / Code postal

French Français. French Français. Position / Titre Telephone / Téléphone Email / Courriel. Name / Nom Address / Adresse Postal Code / Code postal Canadian Association of Nurses in Oncology Association canadienne des infirmières en oncologie CHAPTER FUNDING APPLICATION FORM FORMULAIRE DE DEMANDE DE FINANCEMENT DE SECTION Complete in typing and submit

Plus en détail

that the child(ren) was/were in need of protection under Part III of the Child and Family Services Act, and the court made an order on

that the child(ren) was/were in need of protection under Part III of the Child and Family Services Act, and the court made an order on ONTARIO Court File Number at (Name of court) Court office address Applicant(s) (In most cases, the applicant will be a children s aid society.) Full legal name & address for service street & number, municipality,

Plus en détail

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

Plus en détail

Règlement sur le télémarketing et les centres d'appel. Call Centres Telemarketing Sales Regulation

Règlement sur le télémarketing et les centres d'appel. Call Centres Telemarketing Sales Regulation THE CONSUMER PROTECTION ACT (C.C.S.M. c. C200) Call Centres Telemarketing Sales Regulation LOI SUR LA PROTECTION DU CONSOMMATEUR (c. C200 de la C.P.L.M.) Règlement sur le télémarketing et les centres d'appel

Plus en détail

ETABLISSEMENT D ENSEIGNEMENT OU ORGANISME DE FORMATION / UNIVERSITY OR COLLEGE:

ETABLISSEMENT D ENSEIGNEMENT OU ORGANISME DE FORMATION / UNIVERSITY OR COLLEGE: 8. Tripartite internship agreement La présente convention a pour objet de définir les conditions dans lesquelles le stagiaire ci-après nommé sera accueilli dans l entreprise. This contract defines the

Plus en détail

Practice Direction. Class Proceedings

Practice Direction. Class Proceedings Effective Date: 2010/07/01 Number: PD - 5 Title: Practice Direction Class Proceedings Summary: This Practice Direction describes the procedure for requesting the assignment of a judge in a proceeding under

Plus en détail

Propane Filling Plant and Container Refill Licence Holders, Propane Regulation Risk Reduction Group, and Propane Advisory Council

Propane Filling Plant and Container Refill Licence Holders, Propane Regulation Risk Reduction Group, and Propane Advisory Council October 5, 2010 To: Propane Filling Plant and Container Refill Licence Holders, Propane Regulation Risk Reduction Group, and Propane Advisory Council Re: Proposed Regulatory Amendment to Ontario Regulation

Plus en détail

Notices of Uninsured Deposits Regulations (Trust and Loan Companies)

Notices of Uninsured Deposits Regulations (Trust and Loan Companies) CANADA CONSOLIDATION CODIFICATION Notices of Uninsured Deposits Regulations (Trust and Loan Companies) Règlement sur les avis relatifs aux dépôts non assurés (sociétés de fiducie et de prêt) SOR/2008-64

Plus en détail

S-9.05 Small Business Investor Tax Credit Act 2003-39 RÈGLEMENT DU NOUVEAU-BRUNSWICK 2003-39 NEW BRUNSWICK REGULATION 2003-39. établi en vertu de la

S-9.05 Small Business Investor Tax Credit Act 2003-39 RÈGLEMENT DU NOUVEAU-BRUNSWICK 2003-39 NEW BRUNSWICK REGULATION 2003-39. établi en vertu de la NEW BRUNSWICK REGULATION 2003-39 under the SMALL BUSINESS INVESTOR TAX CREDIT ACT (O.C. 2003-220) Regulation Outline Filed July 29, 2003 Citation........................................... 1 Definition

Plus en détail

APPENDIX A ERROR CODES

APPENDIX A ERROR CODES APPENDIX A ERROR CODES Please find below a listing of the Web error messages. New and revised messages are highlighted in yellow. The following messages have been deleted: 132, 142, 143, 146, 170, 171

Plus en détail

AUDIT COMMITTEE: TERMS OF REFERENCE

AUDIT COMMITTEE: TERMS OF REFERENCE AUDIT COMMITTEE: TERMS OF REFERENCE PURPOSE The Audit Committee (the Committee), assists the Board of Trustees to fulfill its oversight responsibilities to the Crown, as shareholder, for the following

Plus en détail

MAT 2377 Solutions to the Mi-term

MAT 2377 Solutions to the Mi-term MAT 2377 Solutions to the Mi-term Tuesday June 16 15 Time: 70 minutes Student Number: Name: Professor M. Alvo This is an open book exam. Standard calculators are permitted. Answer all questions. Place

Plus en détail

Paxton. ins-20605. Net2 desktop reader USB

Paxton. ins-20605. Net2 desktop reader USB Paxton ins-20605 Net2 desktop reader USB 1 3 2 4 1 2 Desktop Reader The desktop reader is designed to sit next to the PC. It is used for adding tokens to a Net2 system and also for identifying lost cards.

Plus en détail

PROJET DE LOI. An Act to Amend the Employment Standards Act. Loi modifiant la Loi sur les normes d emploi

PROJET DE LOI. An Act to Amend the Employment Standards Act. Loi modifiant la Loi sur les normes d emploi 2nd Session, 57th Legislature New Brunswick 60-61 Elizabeth II, 2011-2012 2 e session, 57 e législature Nouveau-Brunswick 60-61 Elizabeth II, 2011-2012 BILL PROJET DE LOI 7 7 An Act to Amend the Employment

Plus en détail

Food for thought paper by the Coordinator on Reporting 1 PrepCom 3rd Review Conference 6 décembre 2013

Food for thought paper by the Coordinator on Reporting 1 PrepCom 3rd Review Conference 6 décembre 2013 Food for thought paper by the Coordinator on Reporting 1 PrepCom 3rd Review Conference 6 décembre 2013 (slide 1) Mr President, Reporting and exchange of information have always been a cornerstone of the

Plus en détail

Guide pour déposer une demande de certificat d autorisation pour établir une société professionnelle de la santé

Guide pour déposer une demande de certificat d autorisation pour établir une société professionnelle de la santé Guide pour déposer une demande de certificat d autorisation pour établir une société professionnelle de la santé Il est conseillé aux membres de l OHDO de consulter des professionnels financiers et juridiques

Plus en détail

PART I / PARTIE I REQUEST FOR DISCLOSURE / DEMANDE DE DIVULGATION DE LA PREUVE

PART I / PARTIE I REQUEST FOR DISCLOSURE / DEMANDE DE DIVULGATION DE LA PREUVE ATTORNEY GENERAL PUBLIC PROSECUTION SERVICES PROCUREUR GÉNÉRAL SERVICE DES POURSUITES PUBLIQUES PART I / PARTIE I REQUEST FOR DISCLOSURE / DEMANDE DE DIVULGATION DE LA PREUVE NAME OF ACCUSED: / NOM DE

Plus en détail

Credit Note and Debit Note Information (GST/ HST) Regulations

Credit Note and Debit Note Information (GST/ HST) Regulations CANADA CONSOLIDATION CODIFICATION Credit Note and Debit Note Information (GST/ HST) Regulations Règlement sur les renseignements à inclure dans les notes de crédit et les notes de débit (TPS/ TVH) SOR/91-44

Plus en détail

Instructions Mozilla Thunderbird Page 1

Instructions Mozilla Thunderbird Page 1 Instructions Mozilla Thunderbird Page 1 Instructions Mozilla Thunderbird Ce manuel est écrit pour les utilisateurs qui font déjà configurer un compte de courrier électronique dans Mozilla Thunderbird et

Plus en détail

Cheque Holding Policy Disclosure (Banks) Regulations. Règlement sur la communication de la politique de retenue de chèques (banques) CONSOLIDATION

Cheque Holding Policy Disclosure (Banks) Regulations. Règlement sur la communication de la politique de retenue de chèques (banques) CONSOLIDATION CANADA CONSOLIDATION CODIFICATION Cheque Holding Policy Disclosure (Banks) Regulations Règlement sur la communication de la politique de retenue de chèques (banques) SOR/2002-39 DORS/2002-39 Current to

Plus en détail

Règles sur les dividendes déterminés

Règles sur les dividendes déterminés Comité mixte sur la fiscalité de l Association du Barreau canadien et de l Institut Canadien des Comptables Agréés L Institut Canadien des Comptables Agréés, 277, rue Wellington Ouest, Toronto (Ontario)

Plus en détail

BA (Hons) French with Translation Studies F/T SH 322F

BA (Hons) French with Translation Studies F/T SH 322F BA (Hons) French with Translation Studies F/T SH 322F 1. Rationale With the advent of globalization, translation studies have become an imperative field to be taken on-board by department of languages.

Plus en détail

Postal Imports Remission Order. Décret de remise visant les importations par la poste CONSOLIDATION CODIFICATION

Postal Imports Remission Order. Décret de remise visant les importations par la poste CONSOLIDATION CODIFICATION CANADA CONSOLIDATION CODIFICATION Postal Imports Remission Order Décret de remise visant les importations par la poste SI/85-181 TR/85-181 Current to September 27, 2015 À jour au 27 septembre 2015 Published

Plus en détail

CEPF FINAL PROJECT COMPLETION REPORT

CEPF FINAL PROJECT COMPLETION REPORT CEPF FINAL PROJECT COMPLETION REPORT I. BASIC DATA Organization Legal Name: Conservation International Madagascar Project Title (as stated in the grant agreement): Knowledge Management: Information & Monitoring.

Plus en détail

Bill 201 Projet de loi 201

Bill 201 Projet de loi 201 1ST SESSION, 39TH LEGISLATURE, ONTARIO 58 ELIZABETH II, 2009 1 re SESSION, 39 e LÉGISLATURE, ONTARIO 58 ELIZABETH II, 2009 Bill 201 Projet de loi 201 (Chapter 20 Statutes of Ontario, 2009) (Chapitre 20

Plus en détail

C H A P T E R 28 C H A P I T R E 28. (Assented to June 12, 2014) (Date de sanction : 12 juin 2014)

C H A P T E R 28 C H A P I T R E 28. (Assented to June 12, 2014) (Date de sanction : 12 juin 2014) C H A P T E R 28 C H A P I T R E 28 THE CONSUMER PROTECTION AMENDMENT ACT (CONTRACTS FOR DISTANCE COMMUNICATION SERVICES) LOI MODIFIANT LA LOI SUR LA PROTECTION DU CONSOMMATEUR (CONTRATS DE SERVICES DE

Plus en détail

RULE 5 - SERVICE OF DOCUMENTS RÈGLE 5 SIGNIFICATION DE DOCUMENTS. Rule 5 / Règle 5

RULE 5 - SERVICE OF DOCUMENTS RÈGLE 5 SIGNIFICATION DE DOCUMENTS. Rule 5 / Règle 5 RULE 5 - SERVICE OF DOCUMENTS General Rules for Manner of Service Notices of Application and Other Documents 5.01 (1) A notice of application or other document may be served personally, or by an alternative

Plus en détail

APSS Application Form/ Intermediate level Formulaire de candidature au PEASS/ Niveau intermédiaire

APSS Application Form/ Intermediate level Formulaire de candidature au PEASS/ Niveau intermédiaire APSS Application Form/ Intermediate level Formulaire de candidature au PEASS/ Niveau intermédiaire This application form may be submitted by email at candidater.peass@egerabat.com or sent by mail to the

Plus en détail

Office of the Auditor General/Bureau du vérificateur général AUDIT OF THE BRIDGE MAINTENANCE PROCESS 2009 VÉRIFICATION DU PROCESSUS D ENTRETIEN DES

Office of the Auditor General/Bureau du vérificateur général AUDIT OF THE BRIDGE MAINTENANCE PROCESS 2009 VÉRIFICATION DU PROCESSUS D ENTRETIEN DES Office of the Auditor General/Bureau du vérificateur général AUDIT OF THE BRIDGE MAINTENANCE PROCESS 2009 VÉRIFICATION DU PROCESSUS D ENTRETIEN DES PONTS TABLE OF CONTENTS EXECUTIVE SUMMARY... i RÉSUMÉ...xiii

Plus en détail

If the corporation is or intends to become a registered charity as defined in the Income Tax Act, a copy of these documents must be sent to:

If the corporation is or intends to become a registered charity as defined in the Income Tax Act, a copy of these documents must be sent to: 2012-08-23 Corporations Canada 9th floor, Jean Edmonds Towers South 365 Laurier Avenue West Ottawa, Ontario K1A 0C8 Corporations Canada 9e étage, Tour Jean Edmonds sud 365, avenue Laurier ouest Ottawa

Plus en détail

Input Tax Credit Information (GST/HST) Regulations

Input Tax Credit Information (GST/HST) Regulations CANADA CONSOLIDATION CODIFICATION Input Tax Credit Information (GST/HST) Regulations Règlement sur les renseignements nécessaires à une demande de crédit de taxe sur les intrants (TPS/ TVH) SOR/91-45 DORS/91-45

Plus en détail

Export Permit (Steel Monitoring) Regulations. Règlement sur les licences d exportation (surveillance de l acier) CONSOLIDATION CODIFICATION

Export Permit (Steel Monitoring) Regulations. Règlement sur les licences d exportation (surveillance de l acier) CONSOLIDATION CODIFICATION CANADA CONSOLIDATION CODIFICATION Export Permit (Steel Monitoring) Regulations Règlement sur les licences d exportation (surveillance de l acier) SOR/87-321 DORS/87-321 Current to August 4, 2015 À jour

Plus en détail

Consultants en coûts - Cost Consultants

Consultants en coûts - Cost Consultants Respecter l échéancier et le budget est-ce possible? On time, on budget is it possible? May, 2010 Consultants en coûts - Cost Consultants Boulletin/Newsletter Volume 8 Mai ( May),2010 1 866 694 6494 info@emangepro.com

Plus en détail

CONDITIONS GENERALES DE VENTE DE PRESTATIONS LINGUISTIQUES DE L INSTITUT FRANÇAIS DE FINLANDE

CONDITIONS GENERALES DE VENTE DE PRESTATIONS LINGUISTIQUES DE L INSTITUT FRANÇAIS DE FINLANDE CONDITIONS GENERALES DE VENTE DE PRESTATIONS LINGUISTIQUES DE L INSTITUT FRANÇAIS DE FINLANDE Les présentes conditions générales sont applicables aux prestations linguistiques proposées par l Institut

Plus en détail

NOM ENTREPRISE. Document : Plan Qualité Spécifique du Projet / Project Specific Quality Plan

NOM ENTREPRISE. Document : Plan Qualité Spécifique du Projet / Project Specific Quality Plan Document : Plan Qualité Spécifique du Projet Project Specific Quality Plan Référence Reference : QP-3130-Rev 01 Date Date : 12022008 Nombre de Pages Number of Pages : 6 Projet Project : JR 100 Rédacteur

Plus en détail

Services professionnels en architecture et genie du batiment - Renovation du chalet et de la pataugeoire - Parc Mederic-Martin

Services professionnels en architecture et genie du batiment - Renovation du chalet et de la pataugeoire - Parc Mederic-Martin Opportunity Notice Services professionnels en architecture et genie du batiment - Renovation du chalet et de la pataugeoire - Parc Mederic-Martin Opportunity Information Organization: Quebec Organization

Plus en détail

Crédit Agricole CIB. Les 5èmes Rencontres des Professionnels des Marchés de la Dette et du Change. Paris, Jeudi 6 Février 2014. www.ca-cib.

Crédit Agricole CIB. Les 5èmes Rencontres des Professionnels des Marchés de la Dette et du Change. Paris, Jeudi 6 Février 2014. www.ca-cib. Crédit Agricole CIB Les 5èmes Rencontres des Professionnels des Marchés de la Dette et du Change Paris, Jeudi 6 Février 2014 www.ca-cib.com Le marché Euro PP Le développement du marché Euro PP Volumes

Plus en détail

Promotion of bio-methane and its market development through local and regional partnerships. A project under the Intelligent Energy Europe programme

Promotion of bio-methane and its market development through local and regional partnerships. A project under the Intelligent Energy Europe programme Promotion of bio-methane and its market development through local and regional partnerships A project under the Intelligent Energy Europe programme Contract Number: IEE/10/130 Deliverable Reference: W.P.2.1.3

Plus en détail

Règlement sur les baux visés à la Loi no 1 de 1977 portant affectation de crédits. Appropriation Act No. 1, 1977, Leasing Regulations CODIFICATION

Règlement sur les baux visés à la Loi no 1 de 1977 portant affectation de crédits. Appropriation Act No. 1, 1977, Leasing Regulations CODIFICATION CANADA CONSOLIDATION CODIFICATION Appropriation Act No. 1, 1977, Leasing Regulations Règlement sur les baux visés à la Loi no 1 de 1977 portant affectation de crédits C.R.C., c. 320 C.R.C., ch. 320 Current

Plus en détail

BA (Hons) French with Translation Studies P/T SH 322

BA (Hons) French with Translation Studies P/T SH 322 BA (Hons) French with Translation Studies P/T SH 322 1. Rationale With the advent of globalization, translation studies have become an imperative field to be taken on-board by department of languages.

Plus en détail

If the corporation is or intends to become a registered charity as defined in the Income Tax Act, a copy of these documents must be sent to:

If the corporation is or intends to become a registered charity as defined in the Income Tax Act, a copy of these documents must be sent to: 2014-02-05 Corporations Canada 9th floor, Jean Edmonds Towers South 365 Laurier Avenue West Ottawa, Ontario K1A 0C8 Corporations Canada 9e étage, Tour Jean-Edmonds sud 365, avenue Laurier ouest Ottawa

Plus en détail

NORME INTERNATIONALE INTERNATIONAL STANDARD. Dispositifs à semiconducteurs Dispositifs discrets. Semiconductor devices Discrete devices

NORME INTERNATIONALE INTERNATIONAL STANDARD. Dispositifs à semiconducteurs Dispositifs discrets. Semiconductor devices Discrete devices NORME INTERNATIONALE INTERNATIONAL STANDARD CEI IEC 747-6-3 QC 750113 Première édition First edition 1993-11 Dispositifs à semiconducteurs Dispositifs discrets Partie 6: Thyristors Section trois Spécification

Plus en détail

FÉDÉRATION INTERNATIONALE DE NATATION Diving

FÉDÉRATION INTERNATIONALE DE NATATION Diving QUALIFICATION SYSTEM - 2 ND SUMMER YOUTH OLYMPIC GAMES - NANJING 2014 FÉDÉRATION INTERNATIONALE DE NATATION Diving A. Events (5) MEN S EVENTS (2) WOMEN S EVENTS (2) MIXED EVENTS (2) 3m individual springboard

Plus en détail

La création et la mise à jour de votre profil de fournisseur d Accenture

La création et la mise à jour de votre profil de fournisseur d Accenture ACCENTURE FRANCE GUIDE DU FOURNISSEUR POUR LA FACTURATION A ACCENTURE (french) Cher fournisseur, Nous vous remercions de l intérêt que vous portez à Accenture. Afin de vous aider, vous trouverez dans ce

Plus en détail

Nouveautés printemps 2013

Nouveautés printemps 2013 » English Se désinscrire de la liste Nouveautés printemps 2013 19 mars 2013 Dans ce Flash Info, vous trouverez une description des nouveautés et mises à jour des produits La Capitale pour le printemps

Plus en détail

Import Allocation Regulations. Règlement sur les autorisations d importation CONSOLIDATION CODIFICATION

Import Allocation Regulations. Règlement sur les autorisations d importation CONSOLIDATION CODIFICATION CANADA CONSOLIDATION CODIFICATION Import Allocation Regulations Règlement sur les autorisations d importation SOR/95-36 DORS/95-36 Current to May 17, 2011 À jour au 1 er 17 mai 2011 Published by the Minister

Plus en détail

EN UNE PAGE PLAN STRATÉGIQUE

EN UNE PAGE PLAN STRATÉGIQUE EN UNE PAGE PLAN STRATÉGIQUE PLAN STRATÉGIQUE EN UNE PAGE Nom de l entreprise Votre nom Date VALEUR PRINCIPALES/CROYANCES (Devrait/Devrait pas) RAISON (Pourquoi) OBJECTIFS (- AN) (Où) BUT ( AN) (Quoi)

Plus en détail

Fédération Internationale de Handball. b) Règlement du but

Fédération Internationale de Handball. b) Règlement du but Fédération Internationale de Handball b) Règlement du but Edition: Septembre 2007 Table des matières Page 1. Généralités 3 2. Caractéristiques techniques des buts de handball 3 3. Dimensions et schéma

Plus en détail

If the corporation is or intends to become a registered charity as defined in the Income Tax Act, a copy of these documents must be sent to:

If the corporation is or intends to become a registered charity as defined in the Income Tax Act, a copy of these documents must be sent to: 2014-10-07 Corporations Canada 9th Floor, Jean Edmonds Towers South 365 Laurier Avenue West Ottawa, Ontario K1A 0C8 Corporations Canada 9e étage, Tour Jean-Edmonds sud 365 avenue Laurier ouest Ottawa (Ontario)

Plus en détail

RICHEL SERRES DE FRANCE PAR_20120203_02432_ALT DATE: 03/02/2012

RICHEL SERRES DE FRANCE PAR_20120203_02432_ALT DATE: 03/02/2012 CORPORATE EVENT NOTICE: Offre contractuelle de rachat RICHEL SERRES DE FRANCE PLACE: Paris AVIS N : PAR_20120203_02432_ALT DATE: 03/02/2012 MARCHE: Alternext Paris La société RICHEL SERRES DE FRANCE (la

Plus en détail

Municipality of Low. Contract Management Policy

Municipality of Low. Contract Management Policy Municipality of Low Contract Management Policy CONTRACT MANAGEMENT POLICY MUNICIPALITY OF LOW (83010) This Contract Management Policy is adopted in accordance with Article 938.1.2 of the Municipal Code.

Plus en détail

deux tâches dans le tableau et à cliquer sur l icône représentant une chaîne dans la barre d outils. 14- Délier les tâches : double cliquer sur la

deux tâches dans le tableau et à cliquer sur l icône représentant une chaîne dans la barre d outils. 14- Délier les tâches : double cliquer sur la MS Project 1- Créer un nouveau projet définir la date du déclenchement (début) ou de la fin : File New 2- Définir les détails du projet : File Properties (permet aussi de voir les détails : coûts, suivi,

Plus en détail

LCBO PN-6113-LCBO Beeton/New Tecumseth Times @ 2C (3.313) x 106ag

LCBO PN-6113-LCBO Beeton/New Tecumseth Times @ 2C (3.313) x 106ag STORE IN BEETON, RFP# 2014-110 BEETON retailers in Beeton. The Liquor Control Board of Ontario () is seeking a responsible, customer-focused retailer to operate an Agency store in Beeton. To qualify, the

Plus en détail

PAR RINOX INC BY RINOX INC PROGRAMME D INSTALLATEUR INSTALLER PROGRAM

PAR RINOX INC BY RINOX INC PROGRAMME D INSTALLATEUR INSTALLER PROGRAM PAR RINOX INC BY RINOX INC PROGRAMME D INSTALLATEUR INSTALLER PROGRAM DEVENEZ UN RINOXPERT DÈS AUJOURD HUI! BECOME A RINOXPERT NOW OPTIMISER VOS VENTES INCREASE YOUR SALES VISIBILITÉ & AVANTAGES VISIBILITY

Plus en détail

Evaluation de la prime de risques de la vente d une bande d énergie nucléaire

Evaluation de la prime de risques de la vente d une bande d énergie nucléaire 28/3/2011 ANNEXE 6 (Source: Electrabel) Evaluation de la prime de risques de la vente d une bande d énergie nucléaire Si nous vendons une bande d énergie nucléaire à certains clients, que nous garantissons

Plus en détail

CODIFICATION CONSOLIDATION. Current to September 27, 2015. À jour au 27 septembre 2015. Last amended on July 1, 2010

CODIFICATION CONSOLIDATION. Current to September 27, 2015. À jour au 27 septembre 2015. Last amended on July 1, 2010 CANADA CONSOLIDATION CODIFICATION Mortgage Insurance Business (Banks, Authorized Foreign Banks, Trust and Loan Companies, Retail Associations, Canadian Insurance Companies and Canadian Societies) Regulations

Plus en détail

Council Member Inquiry/Motion Form Demande de renseignements d un membre du Conseil /Formulaire de motion

Council Member Inquiry/Motion Form Demande de renseignements d un membre du Conseil /Formulaire de motion Council Member Inquiry/Motion Form Demande de renseignements d un membre du Conseil /Formulaire de motion From/Exp. : Councillor/Conseiller S. Blais Date : February 27, 2012 File/Dossier : ITSC 01-12 To/Dest.

Plus en détail

INDUSTRY CANADA / INDUSTRIE CANADA RFP #IC401468/ DDP #IC401468. Retirement Planning Training / Cours de planification de la retraite

INDUSTRY CANADA / INDUSTRIE CANADA RFP #IC401468/ DDP #IC401468. Retirement Planning Training / Cours de planification de la retraite INDUSTRY CANADA / INDUSTRIE CANADA RFP #IC401468/ DDP #IC401468 Retirement Planning Training / Cours de planification de la retraite AMENDMENT NO. 1 / AMENDEMENT NO.1 This document is issued to answer

Plus en détail

LOI SUR L AMÉNAGEMENT RÉGIONAL AREA DEVELOPMENT ACT DÉCRET 1980/257 LOI SUR L'AMÉNAGEMENT RÉGIONAL O.I.C. 1980/257 AREA DEVELOPMENT ACT

LOI SUR L AMÉNAGEMENT RÉGIONAL AREA DEVELOPMENT ACT DÉCRET 1980/257 LOI SUR L'AMÉNAGEMENT RÉGIONAL O.I.C. 1980/257 AREA DEVELOPMENT ACT Pursuant to the provisions of the Area Development Act, the Commissioner in Executive Council is pleased to and doth hereby order as follows: 1. The annexed regulations for the orderly development of part

Plus en détail

AIDE FINANCIÈRE POUR ATHLÈTES FINANCIAL ASSISTANCE FOR ATHLETES

AIDE FINANCIÈRE POUR ATHLÈTES FINANCIAL ASSISTANCE FOR ATHLETES AIDE FINANCIÈRE POUR ATHLÈTES FINANCIAL ASSISTANCE FOR ATHLETES FORMULAIRE DE DEMANDE D AIDE / APPLICATION FORM Espace réservé pour l utilisation de la fondation This space reserved for foundation use

Plus en détail

Borrowing (Property and Casualty Companies and Marine Companies) Regulations

Borrowing (Property and Casualty Companies and Marine Companies) Regulations CANADA CONSOLIDATION CODIFICATION Borrowing (Property and Casualty Companies and Marine Companies) Regulations Règlement sur les emprunts des sociétés d assurances multirisques et des sociétés d assurance

Plus en détail

Disclosure on Account Opening by Telephone Request (Trust and Loan Companies) Regulations

Disclosure on Account Opening by Telephone Request (Trust and Loan Companies) Regulations CANADA CONSOLIDATION CODIFICATION Disclosure on Account Opening by Telephone Request (Trust and Loan Companies) Regulations Règlement sur la communication en cas de demande téléphonique d ouverture de

Plus en détail

Life Companies Borrowing Regulations. Règlement sur les emprunts des sociétés d assurance-vie CONSOLIDATION CODIFICATION

Life Companies Borrowing Regulations. Règlement sur les emprunts des sociétés d assurance-vie CONSOLIDATION CODIFICATION CANADA CONSOLIDATION CODIFICATION Life Companies Borrowing Regulations Règlement sur les emprunts des sociétés d assurance-vie SOR/92-277 DORS/92-277 Current to August 4, 2015 À jour au 4 août 2015 Published

Plus en détail

affichage en français Nom de l'employeur *: Lions Village of Greater Edmonton Society

affichage en français Nom de l'employeur *: Lions Village of Greater Edmonton Society LIONS VILLAGE of Greater Edmonton Society affichage en français Informations sur l'employeur Nom de l'employeur *: Lions Village of Greater Edmonton Society Secteur d'activité de l'employeur *: Développement

Plus en détail

Ships Elevator Regulations. Règlement sur les ascenseurs de navires CODIFICATION CONSOLIDATION. C.R.C., c. 1482 C.R.C., ch. 1482

Ships Elevator Regulations. Règlement sur les ascenseurs de navires CODIFICATION CONSOLIDATION. C.R.C., c. 1482 C.R.C., ch. 1482 CANADA CONSOLIDATION CODIFICATION Ships Elevator Regulations Règlement sur les ascenseurs de navires C.R.C., c. 1482 C.R.C., ch. 1482 Current to September 10, 2015 À jour au 10 septembre 2015 Last amended

Plus en détail

Formation en conduite et gestion de projets. Renforcer les capacités des syndicats en Europe

Formation en conduite et gestion de projets. Renforcer les capacités des syndicats en Europe Formation en conduite et gestion de projets Renforcer les capacités des syndicats en Europe Pourquoi la gestion de projets? Le département Formation de l Institut syndical européen (ETUI, European Trade

Plus en détail

No. 48900 * Argentina and Uruguay

No. 48900 * Argentina and Uruguay No. 48900 * Argentina and Uruguay Agreement signed by the Presidents of the Argentine Republic and of the Eastern Republic of Uruguay for the joint monitoring of the BOTNIA UPM PULL plant and all the industrial

Plus en détail

CANADA / ASSOCIATION CANADIENNE DE. L'HÉLICOPTÈRE. Please ensure that these documents are kept with the corporate records.

CANADA / ASSOCIATION CANADIENNE DE. L'HÉLICOPTÈRE. Please ensure that these documents are kept with the corporate records. 2014-06-26 Corporations Canada 9th Floor, Jean Edmonds Towers South 365 Laurier Avenue West Ottawa, Ontario K1A 0C8 Corporations Canada 9e étage, Tour Jean-Edmonds sud 365 avenue Laurier ouest Ottawa (Ontario)

Plus en détail

Discours du Ministre Tassarajen Pillay Chedumbrum. Ministre des Technologies de l'information et de la Communication (TIC) Worshop on Dot.

Discours du Ministre Tassarajen Pillay Chedumbrum. Ministre des Technologies de l'information et de la Communication (TIC) Worshop on Dot. Discours du Ministre Tassarajen Pillay Chedumbrum Ministre des Technologies de l'information et de la Communication (TIC) Worshop on Dot.Mu Date: Jeudi 12 Avril 2012 L heure: 9h15 Venue: Conference Room,

Plus en détail

Mode dʼemploi User guide

Mode dʼemploi User guide Mode dʼemploi User guide Urban Connexion Kit for Microsoft Surface Référence Urban Factory ICR32UF Introduction: Vous venez d acheter un kit de connexion Urban Factory pour Microsoft Surface, et nous vous

Plus en détail

Water Quality Information Management for Atlantic, Ontario, Manitoba, Pacific and Saskatchewan Regions

Water Quality Information Management for Atlantic, Ontario, Manitoba, Pacific and Saskatchewan Regions Question and Answer Document #2 Date: August 29 th, 2013 RFP Reference number: 1000151438 Closing Date: September 9 th, 2013 Closing Time and Time Zone: Project Title: 14:00 EST Water Quality Information

Plus en détail

Archived Content. Contenu archivé

Archived Content. Contenu archivé ARCHIVED - Archiving Content ARCHIVÉE - Contenu archivé Archived Content Contenu archivé Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject

Plus en détail

LOI SUR LA PROTECTION DU CONSOMMATEUR CONSUMERS PROTECTION ACT O.C. 1972/400 C.O. 1972/400 CONSUMERS PROTECTION ACT

LOI SUR LA PROTECTION DU CONSOMMATEUR CONSUMERS PROTECTION ACT O.C. 1972/400 C.O. 1972/400 CONSUMERS PROTECTION ACT Pursuant to the provisions of the Consumers Protection Act, the Commissioner of the Yukon Territory is pleased to and doth hereby order as follows: 1. The annexed Regulations are hereby made and established.

Plus en détail

Interest Rate for Customs Purposes Regulations. Règlement sur le taux d intérêt aux fins des douanes CONSOLIDATION CODIFICATION

Interest Rate for Customs Purposes Regulations. Règlement sur le taux d intérêt aux fins des douanes CONSOLIDATION CODIFICATION CANADA CONSOLIDATION CODIFICATION Interest Rate for Customs Purposes Regulations Règlement sur le taux d intérêt aux fins des douanes SOR/86-1121 DORS/86-1121 Current to August 4, 2015 À jour au 4 août

Plus en détail

Compliance Sheet. Super Range 71. Product Description

Compliance Sheet. Super Range 71. Product Description Super Range 71 Model SR71-15 SR71-A SR71-C SR71-E SR71-X SR71-USB Product Description 802.11a/n, Mini PCI, 2x2 MIMO 802.11a/b/g/n, Mini PCI, 3x3 MIMO 802.11a/b/g/n, CardBus, 2x2 MIMO 802.11a/b/g/n, PCI

Plus en détail

de stabilisation financière

de stabilisation financière CHAPTER 108 CHAPITRE 108 Fiscal Stabilization Fund Act Loi sur le Fonds de stabilisation financière Table of Contents 1 Definitions eligible securities valeurs admissibles Fund Fonds Minister ministre

Plus en détail

Tier 1 / Tier 2 relations: Are the roles changing?

Tier 1 / Tier 2 relations: Are the roles changing? Tier 1 / Tier 2 relations: Are the roles changing? Alexandre Loire A.L.F.A Project Manager July, 5th 2007 1. Changes to roles in customer/supplier relations a - Distribution Channels Activities End customer

Plus en détail

Most-Favoured-Nation Tariff Rules of Origin Regulations. Règlement sur les règles d origine (tarif de la nation la plus favorisée) CONSOLIDATION

Most-Favoured-Nation Tariff Rules of Origin Regulations. Règlement sur les règles d origine (tarif de la nation la plus favorisée) CONSOLIDATION CANADA CONSOLIDATION CODIFICATION Most-Favoured-Nation Tariff Rules of Origin Regulations Règlement sur les règles d origine (tarif de la nation la plus favorisée) SOR/98-33 DORS/98-33 Current to September

Plus en détail

Compléter le formulaire «Demande de participation» et l envoyer aux bureaux de SGC* à l adresse suivante :

Compléter le formulaire «Demande de participation» et l envoyer aux bureaux de SGC* à l adresse suivante : FOIRE AUX QUESTIONS COMMENT ADHÉRER? Compléter le formulaire «Demande de participation» et l envoyer aux bureaux de SGC* à l adresse suivante : 275, boul des Braves Bureau 310 Terrebonne (Qc) J6W 3H6 La

Plus en détail

Canada-Italy Innovation Award 2015 Call for Proposals

Canada-Italy Innovation Award 2015 Call for Proposals Embassy of Canada to Italy Canada-Italy Innovation Award 2015 Public Affairs and Advocacy www.canada.it Canada-Italy Innovation Award 2015 Call for Proposals Overview The Embassy of Canada to Italy is

Plus en détail

CONVENTION DE STAGE TYPE STANDART TRAINING CONTRACT

CONVENTION DE STAGE TYPE STANDART TRAINING CONTRACT CONVENTION DE STAGE TYPE STANDART TRAINING CONTRACT La présente convention a pour objet de définir les conditions dans lesquelles le stagiaire ci-après nommé sera accueilli dans l entreprise. This contract

Plus en détail

2012, EUROPEEN YEAR FOR ACTIVE AGEING 2012, ANNEE EUROPEENNE DU VIEILLISSEMENT ACTIF

2012, EUROPEEN YEAR FOR ACTIVE AGEING 2012, ANNEE EUROPEENNE DU VIEILLISSEMENT ACTIF 2012, EUROPEEN YEAR FOR ACTIVE AGEING 2012, ANNEE EUROPEENNE DU VIEILLISSEMENT ACTIF Kick off transnational project meeting June 6 & 7th 2011 6 et 7 Juin 2011 CERGY/ VAL D OISE Monday june 6th morning

Plus en détail