pali – -Translation – Keybot Dictionary

  4 Hits www.chinese-architects.com  

Show textShow cached sourceOpen source URL	CRA
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine chinese-architects.com as primary domain	Catalan-Architects

  389 Hits www.cbsa-asfc.gc.ca  

Show textShow cached sourceOpen source URL	Bilateral Meeting - Canada Border Services Agency (CBSA) - Canada Revenue Agency (CRA).
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cbsa-asfc.gc.ca as primary domain	Réunion bilatérale - Agence des services frontaliers du Canada et l'Agence du revenu du Canada.

  387 Hits cbsa-asfc.gc.ca  

Show textShow cached sourceOpen source URL	Bilateral Meeting - Canada Border Services Agency (CBSA) - Canada Revenue Agency (CRA).
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cbsa-asfc.gc.ca as primary domain	Réunion bilatérale - Agence des services frontaliers du Canada et l'Agence du revenu du Canada.

  16 Hits www.statcan.gc.ca  

Show textShow cached sourceOpen source URL	CRA
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine statcan.gc.ca as primary domain	CSTC

  www.arika.co.jp  

Show textShow cached sourceOpen source URL	For more information, go to www.cra.gc.ca/dtc
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine easterseals.nb.ca as primary domain	Pour en savoir plus, allez à www.arc.gc.ca/ciph

  274 Hits www.asfc-cbsa.gc.ca  

Show textShow cached sourceOpen source URL	Bilateral Meeting - Canada Border Services Agency (CBSA) - Canada Revenue Agency (CRA).
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine asfc-cbsa.gc.ca as primary domain	Réunion bilatérale - Agence des services frontaliers du Canada et l'Agence du revenu du Canada.

  8 Hits www.hotelplan.com  

Show textShow cached sourceOpen source URL	Call to Action: Participate in CRA’s political activities consultation
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine imaginecanada.ca as primary domain	Appel à l’action : participez à la consultation de l’ARC sur les activités politiques

  www.juntadeandalucia.es  

Show textShow cached sourceOpen source URL	Annual Regional Accounts of Andalusia. CRA
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine juntadeandalucia.es as primary domain	Contabilidad Regional Anual de Andalucía

  3 Hits www.motogp.com  

Show textShow cached sourceOpen source URL	Alex Debon and Hector Faubel cra...
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine motogp.com as primary domain	決勝レース：Ａ.デボン＆Ｈ.ファウベル クラッシュ

  3 Hits newasianxxx.com  

Show textShow cached sourceOpen source URL	CRA Canadian Charity Listings
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine gcwcc-ccmtgc.org as primary domain	Liste des organismes de bienfaisance

  431 Hits www.cbsa.gc.ca  

Show textShow cached sourceOpen source URL	Bilateral Meeting - Canada Border Services Agency (CBSA) - Canada Revenue Agency (CRA).
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cbsa.gc.ca as primary domain	Réunion bilatérale - Agence des services frontaliers du Canada et l'Agence du revenu du Canada.

  26 Hits www.pirciupasaulis.lt  

Show textShow cached sourceOpen source URL	Join the CRA
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine rheum.ca as primary domain	Adhérer à la SCR

  355 Hits www.asfc.gc.ca  

Show textShow cached sourceOpen source URL	Bilateral Meeting - Canada Border Services Agency (CBSA) - Canada Revenue Agency (CRA).
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine asfc.gc.ca as primary domain	Réunion bilatérale - Agence des services frontaliers du Canada et l'Agence du revenu du Canada.

  6 Hits www.infoentrepreneurs.org  

Show textShow cached sourceOpen source URL	Canada Revenue Agency (CRA)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine infoentrepreneurs.org as primary domain	Agence du revenu du Canada (ARC)

  bigdickwishes.com  

Show textShow cached sourceOpen source URL	Freelance CRA
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine clintrial.hu as primary domain	Szerződéses CRA

  388 Hits cbsa.gc.ca  

Show textShow cached sourceOpen source URL	Bilateral Meeting - Canada Border Services Agency (CBSA) - Canada Revenue Agency (CRA).
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cbsa.gc.ca as primary domain	Réunion bilatérale - Agence des services frontaliers du Canada et l'Agence du revenu du Canada.

  19 Hits apps.cra-arc.gc.ca  

Show textShow cached sourceOpen source URL	www.cra.gc.ca
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine apps.cra-arc.gc.ca as primary domain	www.arc.gc.ca

  atoll.pt  

Show textShow cached sourceOpen source URL	Three comfortable and bright, with new wooden furniture and private bathrooms (room) of new construction. Private entrance and parking facilities. There is a reading room where the morning he serves a rich and varied breakfast of products chosen with CRA.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine italia-turismo-srl.it as primary domain	Trois confortables et lumineuses, avec des meubles en bois neuf et salles de bains individuelle (chambre) de la nouvelle construction. Entrée privée et un parking. Il ya une salle de lecture où le matin, il sert un petit déjeuner riche et varié de produits choisis avec l'ARC.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine italia-turismo-srl.it as primary domain	Drei bequem und hell, mit neuen Möbeln und eigenem Bad (Zimmer) des neuen Aufbaus. Eigener Eingang und Parkmöglichkeiten. Es gibt einen Leseraum, wo er am Morgen wird ein reichhaltiges und abwechslungsreiches Frühstück von Produkten mit CRA gewählt.

  14459 Hits www.cra-arc.gc.ca  

Show textShow cached sourceOpen source URL	CRA/Industry
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cra-arc.gc.ca as primary domain	ARC / industrie

  16 Hits www.gerardodinola.it  

Show textShow cached sourceOpen source URL	Copolymer; Good Flexibility; High ESCR (Stress Cra...
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine plastics.ulprospector.com as primary domain	Copolymer; Gute Flexibilität; Hohe ESCR (Spannungs...
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine plastics.ulprospector.com as primary domain	Blando; Buena flexibilidad; Copolímero; ESCR (resi...
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine plastics.ulprospector.com as primary domain	Alto ESCR (Resist. Estresse a Fendas.); Boa Flexib...
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine plastics.ulprospector.com as primary domain	コポリマー; ソフト; 柔軟性良好; 高ESCR（ストレス亀裂耐性）
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine plastics.ulprospector.com as primary domain	共聚物; 柔软; 良好的柔韧性; 高 ESCR（抗应力开裂）

  spartan.metinvestholding.com  

Show textShow cached sourceOpen source URL	Parking Mania (Facebook): Park the car without cra
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine flashgamesspot.com as primary domain	manie de stationnement (facebook): garer la voitur
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine flashgamesspot.com as primary domain	Parkplatz Manie (Facebook): das Auto parken, ohne
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine flashgamesspot.com as primary domain	parcheggio mania (facebook): parcheggiare l'auto,

  pt.desciclopedia.org  

Show textShow cached sourceOpen source URL	CRA CHARITABLE STATUS NUMBER: 860588656RR0002.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine infocopa.com as primary domain	NUMÉRO DE STATUT D’ORGANISME DE BIENFAISANCE : 860588656RR0002.

  36 Hits blendervelvets.org  

Show textShow cached sourceOpen source URL	The Power of CRA to Penalize Taxpayers Who Have Not Complied with the Income Tax Act - Gregory Sanders
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine perlaw.ca as primary domain	The Power of CRA to Penalize Taxpayers Who Have Not Complied with the Income Tax Act (en anglais seulement) - Gregory Sanders

  96 Hits www.pdix.com  

Show textShow cached sourceOpen source URL	Alba Iulia Arad Arad Airport AWR Bacau Bacau Airport BCM Baia Mare Botosani Braila Brasov Bucharest Bucharest Baneasa Airport BBU Bucharest Otopeni Airport OTP Buzau Cluj Napoca Cluj Napoca Airport CLJ Constanta Constanta Airport CND Craiova Craiova Airport CRA Deva Focsani Galati Iasi Iasi Airport IAS Mamaia Mangalia Oradea Oradea Airport OMR Piatra Neamt Pitesti Ploiesti Satu Mare Sibiu Sibiu Airport SBZ Sighetu Marmatiei Sinaia Suceava Suceava Airport SCV Targoviste Targu Jiu Targu Mures Targu Mures Airport TGM Timisoara Timisoara Airport TSR Tulcea Vaslui more locations
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine auto-rent.ro as primary domain	Aeroport de Arad AWR Aeroport de Bacau BCM Aeroport de Bucarest Baneasa BBU Aeroport de Bucarest Otopeni OTP Aeroport de Cluj Napoca CLJ Aeroport de Constanta CND Aeroport de Craiova CRA Aeroport de Iasi IAS Aeroport de Oradea OMR Aeroport de Sibiu SBZ Aeroport de Suceava SCV Aeroport de Targu Mures TGM Aeroport de Timisoara TSR Alba Iulia Arad Bacau Baia Mare Botosani Braila Brasov Bucarest Buzau Cluj Napoca Constanta Craiova Deva Focsani Galati Iasi Mamaia Mangalia Oradea Piatra Neamt Pitesti Ploiesti Satu Mare Sibiu Sighetu Marmatiei Sinaia Suceava Targoviste Targu Jiu Targu Mures Timisoara Tulcea Vaslui plus de locations
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine auto-rent.ro as primary domain	Alba Iulia Arad Bacau Baia Mare Botosani Braila Brasov Bukarest Buzau Cluj Napoca Constanta Craiova Deva Flughafen Arad AWR Flughafen Cluj Napoca CLJ Flughafen Constanta CND Flughafen Craiova CRA Flughafen Suceava SCV Flughafen Targu Mures TGM Flughafen Bacau BCM Flughafen Bukarest Baneasa BBU Flughafen Bukarest Otopeni OTP Flughafen Iasi IAS Flughafen Oradea OMR Flughafen Sibiu SBZ Flughafen Timisoara TSR Focsani Galati Iasi Mamaia Mangalia Oradea Piatra Neamt Pitesti Ploiesti Satu Mare Sibiu Sighetu Marmatiei Sinaia Suceava Targoviste Targu Jiu Targu Mures Timisoara Tulcea Vaslui mehrere Standorte

  2 Hits www.hjortspring.dk  

Show textShow cached sourceOpen source URL	Address: Cra. 1A #56-94, Oficina 503-7, 057 Cali
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine allbcards.com as primary domain	Dirección: Cra. 1A #56-94, Oficina 503-7, 057 Cali

  3 Hits www.energyindian.com  

Show textShow cached sourceOpen source URL	keywords Community Reinforcement Approach (cra), naltrexone, opioids, prevention of relapse
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine tijdschriftvoorpsychiatrie.nl as primary domain	trefwoorden Community Reinforcement Approach (cra), naltrexon, opiaten, terugvalpreventie

  6 Hits www.btmm.qc.ca  

Show textShow cached sourceOpen source URL	Canada Revenue Agency (CRA)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine btmm.qc.ca as primary domain	Agence du revenu du Canada (ARC)

  5 Hits www.fondationbombardier.ca  

Show textShow cached sourceOpen source URL	Can an application be filed during the CRA approval process?
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine fondationbombardier.ca as primary domain	Peut-on faire une demande pendant le processus d'approbation par l'ARC ?

  4 Hits www.agricorp.com  

Show textShow cached sourceOpen source URL	Individuals must submit their T1163 to Canada Revenue Agency (CRA)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine agricorp.com as primary domain	Les particuliers doivent soumettre le formulaire T1163 à l’Agence du revenu du Canada.

  26 Hits cbo-eco.ca  

Show textShow cached sourceOpen source URL	Contact CRA:
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cbo-eco.ca as primary domain	Numéro d’entreprise

  36 Hits vinitaly.com  

Show textShow cached sourceOpen source URL	The Power of CRA to Penalize Taxpayers Who Have Not Complied with the Income Tax Act - Gregory Sanders
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine perlaw.ca as primary domain	The Power of CRA to Penalize Taxpayers Who Have Not Complied with the Income Tax Act (en anglais seulement) - Gregory Sanders

  12 Hits www.rrq.gouv.qc.ca  

Show textShow cached sourceOpen source URL	Canada Revenue Agency: www.cra.gc.ca
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine rrq.gouv.qc.ca as primary domain	Agence du revenu du Canada : www.arc.gc.ca

  52 Hits achatsetventes.gc.ca  

Show textShow cached sourceOpen source URL	Canada Revenue Agency – CRA
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine buyandsell.gc.ca as primary domain	Agence du revenu du Canada – ARC

  4 Hits mareatour.it  

Show textShow cached sourceOpen source URL	• CRA-ABP, Centro di ricerca per l'agrobiologia e la pedologia (Research Center for Agrobiology and Pedology) - Florence
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine emitech.it as primary domain	- CRA-ABP, Centro di ricerca per l'agrobiologia e la pedologia di Firenze (ex ISZA)

  www.certisys.eu  

Show textShow cached sourceOpen source URL	Certificates of CRA (Libramont) Département Systèmes Agricoles OIP -
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine certisys.eu as primary domain	Zertifikate von CRA (Libramont) Département Systèmes Agricoles OIP -

  24 Hits www.clerk.gc.ca  

Show textShow cached sourceOpen source URL	Lynn Bestland, Agent at the CRA’s Winnipeg Tax Centre
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine clerk.gc.ca as primary domain	Lynn Bestland, Agente du Centre fiscal de Winnipeg

  19 Hits pbc-clcc.gc.ca  

Show textShow cached sourceOpen source URL	(CRA). It will ensure the effectiveness and sustainability of the Record Suspensions program, and that the Parole Board can continue to meet its important public safety mandate.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine pbc-clcc.gc.ca as primary domain	(LCJ). Cela assurera l'efficacité du programme de suspension du casier et sa viabilité, et d'assurer à la CLCC les moyens de continuer de remplir son important mandat en matière de sécurité publique.

  22 Hits www.pbc-clcc.gc.ca  

Show textShow cached sourceOpen source URL	(CRA). It will ensure the effectiveness and sustainability of the Record Suspensions program, and that the Parole Board can continue to meet its important public safety mandate.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine pbc-clcc.gc.ca as primary domain	(LCJ). Cela assurera l'efficacité du programme de suspension du casier et sa viabilité, et d'assurer à la CLCC les moyens de continuer de remplir son important mandat en matière de sécurité publique.

  6 Hits www.ccmm.qc.ca  

Show textShow cached sourceOpen source URL	Canada Revenue Agency (CRA)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine btmm.qc.ca as primary domain	Agence du revenu du Canada (ARC)

  8 Hits www.cba.ca  

Show textShow cached sourceOpen source URL	Here are a few additional tips offered by the CRA:
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cba.ca as primary domain	Voici quelques conseils supplémentaires de l'ARC :

  39 Hits crtc.gc.ca  

Show textShow cached sourceOpen source URL	Beware of emails and calls claiming to represent the Canada Revenue Agency (CRA)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine crtc.gc.ca as primary domain	Méfiez-vous de courriels et d’appels de soi-disant représentants de l’Agence du revenu du Canada (ARC)

  3 Hits www.elevate-consulting.com  

Show textShow cached sourceOpen source URL	Come learn about the CRA career opportunities and ask us your questions during our virtual career fairs!
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine telfer.uottawa.ca as primary domain	Venez apprendre sur les possibilités d'emploi à l'ARC et posez-nous vos questions durant nos salons de l'emploi virtuels!

  5 Hits www.cfgb-cgfc.gc.ca  

Show textShow cached sourceOpen source URL	The Board recommended to the Chief of the Defence Staff that the CF reconsider the imposition of a CRA for its members in light of the recent jurisprudence.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cfgb-cgfc.gc.ca as primary domain	Le Comité a recommandé au chef d’état-major de la défense de faire en sorte que les FC réexaminent l’imposition d’un ARO pour leurs membres en fonction de la jurisprudence récente.

  496 Hits www.fin.gov.on.ca  

Show textShow cached sourceOpen source URL	The Canada Revenue Agency administers the HST. For answers to your HST questions and for more information, visit www.cra.gc.ca/gsthst or call 1 800 959-5525.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine fin.gov.on.ca as primary domain	L'Agence du revenu du Canada administre la TVH. Pour de plus amples renseignements, visitez le site Web de l'Agence au www.arc.gc.ca/tpstvh ou composez le 1 800 959-5525.

  11 Hits www.ccq.org  

Show textShow cached sourceOpen source URL	Canada Revenue Agency (CRA)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine ccq.org as primary domain	Agence du revenu du Canada (ARC)

  sage-geds.gc.ca  

Show textShow cached sourceOpen source URL	Lebouthillier, Diane; 613-995-2960; CRA-ARC; Minister of National Revenue; OM-CM
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine sage-geds.gc.ca as primary domain	Lebouthillier, Diane; 613-995-2960; CRA-ARC; Ministre du Revenu nationale; OM-CM

  60 Hits www.fcac-acfc.gc.ca  

Show textShow cached sourceOpen source URL	Visit www.cra.gc.ca for more information.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine fcac-acfc.gc.ca as primary domain	Visitez le site à l'adresse www.cra-arc.gc.ca pour en savoir plus.

  www.pmprb-cepmb.gc.ca  

Show textShow cached sourceOpen source URL	Our best wishes go out to Cecile Clarke, who recently left the PMPRB to continue her career at the CRA, and to Elena Lungu, who recently left on maternity leave.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine pmprb-cepmb.gc.ca as primary domain	Nous souhaitons la meilleure des chances à Cecile Clarke, qui a quitté récemment le CEPMB pour poursuivre sa carrière à l’Agence du revenu du Canada, et à Elena Lungu, qui est dernièrement partie en congé de maternité.

  7 Hits www.acoa-apeca.gc.ca  

Show textShow cached sourceOpen source URL	http://www.cra-arc.gc.ca/gncy/xpnss/mnstr-eng.html
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine acoa-apeca.gc.ca as primary domain	http://www.cra-arc.gc.ca/gncy/xpnss/mnstr-fra.html

  energytools.ch  

Show textShow cached sourceOpen source URL	Thank you for supporting the Rideau Hall Foundation. Our CRA charitable registration number is: 848037248RR0001. A charitable tax receipt will be issued for all eligible donations.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine rhf-frh.ca as primary domain	Nous vous remercions de votre soutien à la Fondation Rideau Hall. Notre numéro d’enregistrement de notre organisme de bienfaisance auprès de l’ARC est le 848037248RR0001. Vous recevrez un reçu fiscal pour tout don caritatif admissible.

  2 Hits themarketingpractice.com  

Show textShow cached sourceOpen source URL	If my classroom belongs to a rural grouped school (CRA), can students from different categories participate in the same project?
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine concursoescolaronce.es as primary domain	Si mi aula pertenece a un centro escolar rural agrupado (CRA), ¿pueden participar en el mismo trabajo alumnos de diferentes categorías?
Textseiten vergleichenHTM-Seiten vergleichenURL mit Ausgangstext zeigenURL mit Zielsprache zeigenconcursoescolaronce.es als Prioritätsdomäne definieren	Se a miña clase pertence a un centro escolar rural agrupado (CRA), poden participar no mesmo traballo alumnos de diferentes categorías?

  118 Hits www.coupezlapaperasse.gc.ca  

Show textShow cached sourceOpen source URL	Canada Revenue Agency (CRA)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine reduceredtape.gc.ca as primary domain	Agence du revenu du Canada (ARC)

  1577 Hits www.oto-boc.gc.ca  

Show textShow cached sourceOpen source URL	September 2016 – Biannual Review of CRA training videos
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine oto-boc.gc.ca as primary domain	Septembre 2016 – Examen semestriel des vidéos de formation de l’ARC

  www.theblu.hu  

Show textShow cached sourceOpen source URL	CRA Training Centre, 1 Front Street, Room F, Toronto, Ontario
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine monecole.gc.ca as primary domain	Centre de la formation de l’Agence du revenu du Canada, 1, rue Front, salle F, Toronto (Ontario)

  3 Hits www.trojanbrands.com  

Show textShow cached sourceOpen source URL	CRA
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine brazilian-architects.com as primary domain	MAR

  www.nrc-cnrc.gc.ca  

Show textShow cached sourceOpen source URL	Canada Revenue Agency (CRA)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine nrc-cnrc.gc.ca as primary domain	Agence du revenu du Canada (ARC)

  5 Hits www.deleguescommerciaux.gc.ca  

Show textShow cached sourceOpen source URL	Canada Revenue Agency (CRA)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine tradecommissioner.gc.ca as primary domain	Centres locaux de développement (CLD)