TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Excise Tax Act : short title.  3, record 1, English, - Excise%20Tax%20Act

Record number: 1, Textual support number: 2 OBS

An Act respecting excise taxes : long title.  3, record 1, English, - Excise%20Tax%20Act

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Loi sur la taxe d'accise : titre abrégé.  3, record 1, French, - Loi%20sur%20la%20taxe%20d%27accise

Record number: 1, Textual support number: 2 OBS

Loi concernant la taxe d’accise : titre intégral.  3, record 1, French, - Loi%20sur%20la%20taxe%20d%27accise

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The main quasi-judicial institution in Canada's trade remedy system with authority to : conduct inquiries into whether dumped or subsidized imports have caused, or are threatening to cause, material injury to a domestic industry; hear appeals of decisions of the Canada Customs and Revenue Agency made under the Customs Act, the Excise Tax Act and the Special Import Measures Act; conduct inquiries and provide advice on such economic, trade and tariff issues as are referred to the Tribunal by the Governor in Council or the Minister of Finance; conduct inquiries into complaints by potential suppliers concerning procurement by the federal government that is covered by the North American Free Trade Agreement, the Agreement on Internal Trade and the World Trade Organization Agreement on Government Procurement; conduct safeguard inquiries into complaints by domestic producers that increased imports are causing, or threatening to cause, serious injury to domestic producers; and conduct investigations into requests from Canadian producers for tariff relief on imported textile that they use in their production operations.  7, record 2, English, - Canadian%20International%20Trade%20Tribunal

Record number: 2, Textual support number: 1 OBS

The Canadian International Trade Tribunal (CITT) became operational on December 31, 1988. It has replaced the Canadian Import Tribunal, the Tariff Board and the Textile and Clothing Board ...  8, record 2, English, - Canadian%20International%20Trade%20Tribunal

Record number: 2, Textual support number: 2 OBS

In 1984, the Anti-Dumping Tribunal changes its name to Canadian Import Tribunal.  4, record 2, English, - Canadian%20International%20Trade%20Tribunal

Record number: 2, Textual support number: 3 OBS

Legal title, applied title and abbreviation for the purpose of the Federal Identity program.  9, record 2, English, - Canadian%20International%20Trade%20Tribunal

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Organisme quasi judiciaire qui est l'intervenant clé du mécanisme de recours commerciaux du Canada ayant autorité pour : mener des enquêtes afin de déterminer si l'importation de produits sous-évalués ou subventionnés cause, ou menace de causer, un dommage sensible à une branche de production nationale; entendre les appels interjetés à l'égard de décisions rendues par l'Agence des douanes et du revenu du Canada aux termes de la Loi sur les douanes, de la Loi sur la taxe d'accise et de la Loi sur les mesures spéciales d'importation; faire enquête et donner son avis sur des questions économiques, commerciales ou tarifaires dont le gouverneur en conseil ou le ministre des Finances saisit le Tribunal; examiner les plaintes déposées par des fournisseurs potentiels concernant les marchés publics du gouvernement fédéral visés par l'Accord de libre-échange nord-américain, l'Accord sur le commerce intérieur et l'Accord sur les marchés publics de l'Organisation mondiale du commerce; mener des enquêtes sur les mesures de sauvegarde relativement aux plaintes déposées par des producteurs nationaux qui soutiennent que l'augmentation des importations leur cause, ou menace de leur causer, un dommage grave; enquêter sur des demandes présentées par les producteurs canadiens qui souhaitent obtenir des allégements tarifaires sur des intrants textiles importés aux fins de production.  7, record 2, French, - Tribunal%20canadien%20du%20commerce%20ext%C3%A9rieur

Record number: 2, Textual support number: 1 OBS

Le Tribunal canadien du commerce extérieur (TCCE) est en place depuis le 31 décembre 1988. Il remplace le Tribunal canadien des importations, la Commission du tarif et la Commission du textile et du vêtement [...]  8, record 2, French, - Tribunal%20canadien%20du%20commerce%20ext%C3%A9rieur

Record number: 2, Textual support number: 2 OBS

En 1984, le Tribunal antidumping change son nom à Tribunal canadien des importations.  4, record 2, French, - Tribunal%20canadien%20du%20commerce%20ext%C3%A9rieur

Record number: 2, Textual support number: 3 OBS

Appellation légale, titre d'usage et abréviation aux fins d'usage du Programme de coordination de l'image de marque.  9, record 2, French, - Tribunal%20canadien%20du%20commerce%20ext%C3%A9rieur

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Tribunal responsable de las decisiones respecto de si las importaciones objeto de dumping o subvenciones consideradas en las investigaciones de [La Agencia Canadiense de Aduanas y Administración] causan daño o amenazan de daño a la industria local.  2, record 2, Spanish, - Tribunal%20Canadiense%20de%20Comercio%20Exterior

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

... Excise Tax Act... section 231...  1, record 3, English, - bad%20debt%20rules

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

[...] Loi sur la taxe d'accise [...] article 231 [...]  1, record 3, French, - r%C3%A8gles%20relatives%20aux%20cr%C3%A9ances%20irr%C3%A9couvrables

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Generally taken to mean at least 90 per cent. Compare [with the terms] "primarily" [and] "exclusively."  1, record 4, English, - all%20or%20substantially%20all

Record number: 4, Textual support number: 2 OBS

See under "exclusive" in the s. 123(1) of the Excise Tax Act.  2, record 4, English, - all%20or%20substantially%20all

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

S'entend généralement d'au moins 90 p. 100. Voir [les termes] «principalement» et «exclusivement».  3, record 4, French, - la%20totalit%C3%A9%20ou%20presque

Record number: 4, Textual support number: 2 OBS

Voir sous «exclusif» dans la Loi sur la taxe d'accise, art. 123(1).  4, record 4, French, - la%20totalit%C3%A9%20ou%20presque

Record 4,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

No person shall be issued a vaping excise stamp unless the person has provided security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations.  2, record 6, English, - security

Record number: 6, Textual support number: 1 PHR

ask for security  3, record 6, English, - security

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Il n'est émis de timbre d'accise de vapotage qu'aux personnes ayant fourni, sous une forme que le ministre juge acceptable, une caution d’un montant déterminé conformément aux règlements.  2, record 6, French, - caution

Record number: 6, Textual support number: 1 PHR

demander une caution  3, record 6, French, - caution

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

... coordinated vaping duty system means the system providing for the payment, collection and remittance of duty imposed under any of section 158. 58 and subsections 158. 6(2) and 158. 61(2) [of the Excise Act].  1, record 7, English, - coordinated%20vaping%20duty%20system

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

[...] régime coordonné des droits sur le vapotage s'entend du régime qui prévoit le paiement, la perception et le versement des droits imposés en vertu de l'article 158.58, des paragraphes 158.6(2) [de la Loi sur l'accise].  1, record 7, French, - r%C3%A9gime%20coordonn%C3%A9%20des%20droits%20sur%20le%20vapotage

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Every excise warehouse licensee is liable to a penalty on an imported vaping product that is removed from the excise warehouse of the licensee for a purpose described in subsection 158. 69(2) if the product is not delivered or exported, as the case may be, for that purpose.  1, record 8, English, - excise%20warehouse%20licensee

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

L'exploitant agréé d'entrepôt d'accise est passible d'une pénalité sur un produit de vapotage importé qui est sorti de son entrepôt d'accise à une fin visée au paragraphe 158.68(3), mais qui n'est pas livré ou exporté, selon le cas, à cette fin.  1, record 8, French, - exploitant%20agr%C3%A9%C3%A9%20d%27entrep%C3%B4t%20d%27accise

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

An excise warehouse is any place of security approved by [customs] where goods liable for excise duty can be stored without payment of the duty for such periods and subject to such conditions as they see fit.  2, record 9, English, - excise%20warehouse

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

[...] le ministre peut délivrer, sur demande, l'agrément d'exploitant d'entrepôt d'accise à la personne qui n'est pas un vendeur au détail d'alcool l'autorisant à posséder dans son entrepôt d'accise des cigares, des produits de vapotage ou du tabac fabriqué non estampillés ou de l'alcool emballé non acquitté.  1, record 9, French, - entrep%C3%B4t%20d%27accise

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Vaping product marking means prescribed information that is required under [the Excise Act] to be printed on, or affixed to, a container of vaping products that are not required under [this act] to be stamped.  1, record 10, English, - vaping%20product%20marking

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Mention obligatoire pour vapotage. Mention réglementaire que doit porter, en application de la [Loi sur l'accise], un contenant de produits de vapotage qui n'ont pas à être estampillés en vertu de [cette loi].  1, record 10, French, - mention%20obligatoire%20pour%20vapotage

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

... in respect of a vaping product, that a vaping excise stamp, and all prescribed information in a prescribed format in respect of the vaping product, are stamped, impressed, printed or marked on, indented into or affixed to the vaping product or its container in the prescribed manner to indicate that duty has been paid on the vaping product.  1, record 11, English, - vaping%20excise%20stamp

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

[...] se dit d'un produit de vapotage, ou de son contenant, sur lequel un timbre d'accise de vapotage ainsi que les mentions prévues par règlement et de présentation réglementaire relativement au produit de vapotage sont apposés, empreints, imprimés, marqués ou poinçonnés selon les modalités réglementaires pour indiquer que les droits afférents ont été acquittés.  1, record 11, French, - timbre%20d%27accise%20de%20vapotage

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Revenue Canada Customs and Excise program for participants to pay duties and taxes electronically.  1, record 12, English, - Electronic%20Funds%20Transfer

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Ce programme de Revenu Canada Douanes et Accise permet aux participants de verser électroniquement les droits et les impôts.  1, record 12, French, - Transfert%20%C3%A9lectronique%20de%20fonds

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

... the transfer of physical possession of tangible personal property by a registrant to a person in Canada on behalf of an unregistered non-resident.  1, record 13, English, - drop%20shipment

Record number: 13, Textual support number: 1 OBS

The drop-shipment rules are contained in section 179 of the Excise Tax Act.  1, record 13, English, - drop%20shipment

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Transfert de la possession matérielle de biens meubles corporels par un inscrit à une personne au Canada, au nom d'un non-résident non inscrit.  1, record 13, French, - livraison%20directe

Record number: 13, Textual support number: 1 OBS

Les règles régissant la livraison directe sont prévues à l'article 179 de la Loi sur la taxe d'accise.  1, record 13, French, - livraison%20directe

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

[The Fiscal Monitor reports] on the government's fiscal performance. It compares performance in the current month with that in the same month in the previous year, as well as performance since the start of the fiscal year with that in the same period one year earlier. It reports revenues(income tax revenues, excise taxes and duties, employment insurance premiums, and other revenues) and expenses(transfer payments to persons, transfers to other levels of government, and subsidies and other transfers).  2, record 14, English, - The%20Fiscal%20Monitor

Record number: 14, Textual support number: 2 OBS

Department of Finance.  3, record 14, English, - The%20Fiscal%20Monitor

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

[La revue financière présente] les résultats financiers du gouvernement. Elle compare les résultats du mois courant par rapport à ceux du même mois [de] l'année précédente, ainsi que les résultats depuis le début de l'exercice financier par rapport à la même période l'année précédente. Elle fait état des revenus (impôt sur le revenu, taxes et droits d'accise, cotisations d'assurance-emploi et autres revenus) et des dépenses (transferts aux particuliers, transferts aux autres administrations, et subventions et autres transferts).  2, record 14, French, - La%20revue%20financi%C3%A8re

Record number: 14, Textual support number: 2 OBS

Ministère des finances.  3, record 14, French, - La%20revue%20financi%C3%A8re

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

In immigration and border policy, the Five Country Conference … has evolved into several networks servicing policy and operational imperatives, including the Migration 5(or "M5" : immigration policy) alongside "Border Five"(or "B5" : customs and excise policy).  2, record 15, English, - Border%20Five

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

"Tax amnesty" is a limited-time opportunity for a specified group of taxpayers to pay a defined amount in exchange for forgiveness of a tax liability(including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax.... Canada has a "tax amnesty" under both the "Income Tax Act" for income tax-related offences and under the "Excise Tax Act" for GST/HST(goods and services tax/harmonized sales tax) matters.  2, record 16, English, - tax%20amnesty

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

amnistie fiscale : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  2, record 16, French, - amnistie%20fiscale

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 CONT

En la literatura se suele citar, por su carácter global, la definición aportada por Lerman [...]: por amnistía fiscal, "se entiende una medida o conjunto de medidas con el fin de condonar penas o sanciones de carácter civil y criminal a los contribuyentes, que admitan voluntariamente no haber pagado la deuda impositiva correspondiente a impuestos de períodos precedentes —o haberlo hecho parcialmente—, y que ahora declaran por entero".  3, record 16, Spanish, - amnist%C3%ADa%20fiscal

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

A tax on production is a tax incurred as a result of engaging in production and is payable irrespective of the profitability of the entreprise or the number of units of any good or service produced; they include payroll taxes but no social security taxes and business and professional licences but only if unrequited.  2, record 17, English, - production%20tax

Record number: 17, Textual support number: 2 CONT

In Canada... a tax paid by producers is not collected for exported goods; furthermore, the tax is levied as an excise tax on imports as well as on domestic production. Thus, the production tax--or, in Canada, the [manufacturers’] sales tax--would almost certainly have the same effect on the pattern and volume of trade as a retail sales tax.  1, record 17, English, - production%20tax

Record number: 17, Textual support number: 3 CONT

... in theoretical literature, a production tax means a tax on all production, whether sold domestically or in foreign markets. But this is seldom, if ever, the case in practice.  1, record 17, English, - production%20tax

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

La taxe à la production est (et restera) composée d'un paiement de base et d'un paiement progressif en fonction de la rentabilité de l'exploitation.  1, record 17, French, - taxe%20%C3%A0%20la%20production

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

The balancing of interest that must be performed by a trial judge in the exercise of his or her discretion to exclude the criminal record of an accused who testifies, or to excise portions thereof, is a balancing of probative value against prejudicial effect.  2, record 18, English, - discretion%20to%20exclude

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

[Le] pouvoir discrétionnaire d’exclure, en totalité ou en partie, le casier judiciaire d’un accusé si son effet préjudiciable l’emportait sur sa valeur probante.  1, record 18, French, - pouvoir%20discr%C3%A9tionnaire%20d%26rsquo%3Bexclure

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Domestic and imported tobacco products for the duty-free market or for export will continue to be closely regulated under the new consolidated excise warehouse system.  1, record 19, English, - duty%2Dfree%20market

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Les produits du tabac canadiens et importés destinés au marché hors taxe ou à l'exportation continueront d'être assujettis à une réglementation rigoureuse dans le cadre du nouveau régime d'entrepôts d'accise consolidé.  1, record 19, French, - march%C3%A9%20hors%20taxe

Record 19,  Textual support,  Spanish

Record number: 19, Textual support number: 1 CONT

Sería conveniente que este enfoque comprendiera un acceso al mercado exento de derechos y cuotas de los productos originarios de los países en desarrollo y una reducción de los subsidios agrícolas en las economías avanzadas.  1, record 19, Spanish, - mercado%20exento%20de%20derechos

Record number: 19, Textual support number: 2 CONT

Para fomentar la integración de los países menos adelantados en las redes comerciales, los países en desarrollo en condiciones de hacerlo […] deberían permitir a todos los productos de los países menos adelantados el acceso a los mercados libre de impuestos y sin cuotas.  2, record 19, Spanish, - mercado%20exento%20de%20derechos

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A duty payable under the Excise Act.  2, record 20, English, - excise%20duty

Record number: 20, Textual support number: 1 OBS

Excise duties are imposed under the Excise Act, 2001(Department of Justice) on spirits, wine, and tobacco products made in Canada.  3, record 20, English, - excise%20duty

Record number: 20, Textual support number: 1 PHR

Excise duty rate.  4, record 20, English, - excise%20duty

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Droit prélevé [...] en vertu de la Loi sur l'accise.  2, record 20, French, - droit%20d%27accise

Record number: 20, Textual support number: 1 OBS

Les produits suivants fabriqués au Canada sont assujettis aux droits d'accise aux termes de la Loi de 2001 sur l'accise (ministère de la Justice) : les spiritueux, le vin et les produits du tabac.  3, record 20, French, - droit%20d%27accise

Record number: 20, Textual support number: 1 PHR

Taux du droit d'accise.  4, record 20, French, - droit%20d%27accise

Record 20,  Textual support,  Spanish

Record number: 20, Textual support number: 1 OBS

derecho interno: equivalente propuesto para un derecho exigido por la Ley de 2001 sobre impuestos internos de Canadá.  1, record 20, Spanish, - derecho%20interno

Record number: 20, Textual support number: 2 OBS

derecho interno: no confundir con "impuesto interno".  1, record 20, Spanish, - derecho%20interno

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Excise stamps will be delivered as dry(non-adhesive) individual stamps wrapped in bundles of 500. The stamps are available in the following denominations...  1, record 21, English, - denomination

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Les timbres daccise seront livrés individuellement, sans adhésif et emballés en paquets de 500 timbres. Voici les catégories de timbres [...]  1, record 21, French, - cat%C3%A9gorie

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

A listed financial institution includes a person that is a chartered bank, an investment dealer, a trust company, an insurance company, a credit union, an investment plan, a tax discounter, or a person whose principal business is the lending of money.  3, record 22, English, - listed%20financial%20institution

Record number: 22, Textual support number: 2 CONT

The listed financial institution is: required to allocate income (or income in the case of an individual, an estate of a deceased individual, or a trust) for income tax purposes to both a participating and a non-participating province, or a specified partnership, or a prescribed financial institution.  4, record 22, English, - listed%20financial%20institution

Record number: 22, Textual support number: 1 OBS

Term defined in the Excise Tax Act(1985) which has become S. C. 1990.  5, record 22, English, - listed%20financial%20institution

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Une institution financière désignée inclut une personne qui est une banque à charte, un courtier de placement, une société de fiducie, une compagnie d'assurance, une caisse de crédit, un régime d'investissement, un escompteur d'impôt ou une personne dont la principale activité consiste à prêter de l'argent.  2, record 22, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record number: 22, Textual support number: 2 CONT

L'institution financière doit, selon le cas : attribuer son revenu imposable (ou son revenu dans le cas d'un particulier, de la succession d'un particulier, ou d'une fiducie) à la fois à une province participante et à une province non participante aux fins de l'impôt sur le revenu; être une société de personnes déterminée; être une institution financière visée par règlement.  3, record 22, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record number: 22, Textual support number: 1 OBS

Terme défini par la Loi sur la taxe d'accise qui est devenue LC 1990.  4, record 22, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Revenue Canada, Customs and Excise. Information confirmed with the organization.  2, record 23, English, - Media%20Relations

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Revenu Canada, Douanes et Accise. Renseignement confirmé par l'organisme.  2, record 23, French, - Relation%20avec%20les%20m%C3%A9dias

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Customs and Excise.  1, record 24, English, - Softwood%20Lumber%20Products%20Export%20Charge

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Revenue Canada Customs and Excise 1989-90 Estimates, Part III.  3, record 25, English, - Manpower%20Resource%20System

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

This paper provides estimates of the built-in flexibility, or revenue elasticity, of income and consumption taxes(GST and excise taxes) in New Zealand. It is important for the design of tax policy to be able to measure reliably the income elasticity of tax revenues both for a tax system and its component taxes.  1, record 26, English, - built%2Din%20flexibility

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

La flexibilité incorporée aux systèmes financiers répond aux besoins présents et futurs des entreprises de toutes tailles. Il est parfaitement possible de personnaliser le module Grand Livre afin de satisfaire vos exigences en utilisant les outils du système comme le générateur de rapports financiers qui produit un rapport rapide de toutes les activités financières.  3, record 26, French, - flexibilit%C3%A9%20incorpor%C3%A9e

Record number: 26, Textual support number: 1 OBS

La stabilisation automatique est un concept keynésien, parfois appelé «flexibilité incorporée» qui reflète la capacité des finances publiques à atténuer les conséquences des chocs sur l'activité.  2, record 26, French, - flexibilit%C3%A9%20incorpor%C3%A9e

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

A component used in conjunction with a metering system to inject relatively small amounts (i.e. less than 1%) of dye into a primary product.  2, record 27, English, - dye%20injector

Record number: 27, Textual support number: 1 OBS

Such dyes are added to identify a product, typically for excise purposes.  2, record 27, English, - dye%20injector

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Composant utilisé avec un système de mesurage afin d’injecter des quantités relativement petites de colorant (c.-à-d. moins de 1 %) à un produit principal.  2, record 27, French, - injecteur%20de%20colorant

Record number: 27, Textual support number: 1 OBS

Ces colorants sont ajoutés pour identifier un produit, généralement pour la facturation des droits d’accise.  2, record 27, French, - injecteur%20de%20colorant

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

Process which is fair on its face, lawfully issued for a lawful purpose.  1, record 28, English, - judicial%20process

Record number: 28, Textual support number: 1 CONT

Excise duty and other amounts payable under the Act are debts due to the Crown and may be recovered through the court process or in any other manner provided under the Act.  4, record 28, English, - judicial%20process

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

Le droit d'accise et autres sommes exigibles en vertu de la Loi sont des créances de la Couronne et ils sont recouvrables au moyen d'un processus judiciaire ou de toute autre manière prévue dans la Loi.  2, record 28, French, - processus%20judiciaire

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Excise Form Y-5.  2, record 29, English, - Record%20of%20Refund%20Claims%20Received

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Formulaire de l'Accise numéro Y-5.  2, record 29, French, - Registre%20des%20demandes%20de%20remboursement%20re%C3%A7ues

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Business automobile mileage allowance Canada only... Employees using their private automobile to conduct company business, regardless of category of employees, may claim 18¢ per mile. This allowance now includes the excise gasoline tax rebate.  1, record 30, English, - business%20automobile%20mileage%20allowance

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Indemnité de millage pour déplacement de service en voiture - Canada seulement [...] Les employés de toute catégorie reçoivent une indemnité de millage de 18c le mille qui comprend maintenant la remise de la taxe d'accise sur l'essence.  1, record 30, French, - indemnit%C3%A9%20de%20millage%20pour%20d%C3%A9placement%20de%20service%20en%20voiture

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 OBS

Customs and Excise job title for an auditor who carries out research.  2, record 31, English, - research%20auditor

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

auditeur-recherchiste; auditrice-recherchiste : Le Bureau de la traduction du gouvernement du Canada recommande l’usage des termes «auditeur» et «auditrice» comme équivalent de l’anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02).  1, record 31, French, - auditeur%2Drecherchiste

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

[The] issuing auditor [is responsible for issuing] a Y 42 [cross reference advice form of the Department of National Revenue, Customs and Excise] only to request an investigation of a licensee's operations. [He does] not issue a Y 42 for goods purchased tax exempt, possibly in error, by an unlicensed person from a licensee or refund claimant. [He determines] instead whether or not the sale is taxable based on data in the seller's files.  1, record 32, English, - issuing%20auditor

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

[Le] vérificateur d'émission [est responsable d'émettre] une Y-42 [un avis de renvoi du ministère du Revenu national, Douanes et accise] seulement pour demander une enquête sur les opérations d'un détenteur de licence. [Il n'émet] pas de Y-42 pour des marchandises qui pourraient avoir été achetées, par erreur, en franchise de la taxe, d'un détenteur de licence ou demandeur de remboursement par une personne non munie de licence. [Il détermine] plutôt si la vente est imposable selon les renseignements que renferment les dossiers du vendeur.  3, record 32, French, - auditeur%20d%27%C3%A9mission

Record number: 32, Textual support number: 1 OBS

auditeur d'émission; auditrice d'émission : le Bureau de la traduction du gouvernement du Canada recommande l’usage des termes «auditeur» et «auditrice» comme équivalents de l’anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02).  2, record 32, French, - auditeur%20d%27%C3%A9mission

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

(art. 56, Excise Act/Loi sur l'accise)  1, record 33, English, - abatement

Record number: 33, Textual support number: 2 OBS

Term used by Revenue Canada, Customs.  2, record 33, English, - abatement

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 OBS

Terme utilisé par Revenu Canada, Douanes.  2, record 33, French, - d%C3%A9duction

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

Canada Revenue Agency(CRA). In 2004-05 the Business Client Communication System will be enhanced, permitting electronic delivery of client-requested and automatically created responses. Excise clients will be able to file, amend, and view returns on-line; and third party agents will be able to register for corporate Internet filing.  1, record 34, English, - Business%20Client%20Communication%20System

Record number: 34, Textual support number: 2 OBS

The acronym BCCS is used, but not official.  2, record 34, English, - Business%20Client%20Communication%20System

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

Agence du revenu du Canada (ARC). En 2004-2005, le Système de communication avec les entreprises sera amélioré afin de permettre l'envoi électronique de réponses aux questions des clients ou de réponses automatiques. Les clients qui doivent payer la taxe d'accise pourront produire, modifier et consulter les déclarations en ligne, tandis que les agents de tierces parties pourront s'inscrire au service de transmission par Internet des déclarations des sociétés.  1, record 34, French, - Syst%C3%A8me%20de%20communication%20avec%20les%20entreprises

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

Ottawa, Revenue Canada, Customs and Excise, 1981, 10 p.  1, record 35, English, - Media%20Relations%20Guide

Record number: 35, Textual support number: 2 OBS

Information found in AMICUS (formerly DOBIS) Database of the National Library of Canada.  1, record 35, English, - Media%20Relations%20Guide

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

Ottawa, Revenu Canada, Douanes et Accise, 1981. 10 p.  1, record 35, French, - Guide%20des%20relations%20avec%20les%20m%C3%A9dias

Record number: 35, Textual support number: 2 OBS

Renseignements retrouvés dans la base de données AMICUS (anc. DOBIS) de la Bibliothèque nationale du Canada.  1, record 35, French, - Guide%20des%20relations%20avec%20les%20m%C3%A9dias

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

Pursuant to the Excise Act.  1, record 36, English, - Manufacturers%20in%20Bond%20Regulations

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

En vertu de la Loi sur l'Accise.  1, record 36, French, - R%C3%A8glement%20sur%20les%20fabricants%20entrepositaires

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

SOR/91-51, 18 December, 1990, pursuant to the Excise Tax Act.  3, record 37, English, - Streamlined%20Accounting%20%28GST%29%20Regulations

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

En vertu de la Loi sur la taxe d'accise.  2, record 37, French, - R%C3%A8glement%20sur%20la%20comptabilit%C3%A9%20abr%C3%A9g%C3%A9e%20%28TPS%29

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

... the Department [of National Revenue, Customs and Excise] views the comparable uncontrolled price method as the primary method of determining a reasonable sale price. It should be used whenever the taxpayer has arm's length sales of comparable goods which can be used to establish a comparable uncontrolled price... The comparable uncontrolled price method is based on the sale price of comparable uncontrolled sales, adjusted to reflect any differences between the comparable sales and the goods at issue that have an ascertainable effect on price, including the physical properties of the goods and the circumstances of the sale.  2, record 38, English, - comparable%20uncontrolled%20price%20method

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

Méthode utilisée pour déterminer le prix applicable aux opérations entre des parties liées, qui consiste à fixer le prix par comparaison avec le prix de biens ou de services similaires vendus à un acheteur sans lien de dépendance avec le vendeur, dans un marché économiquement comparable.  1, record 38, French, - m%C3%A9thode%20du%20prix%20de%20march%C3%A9%20comparable

Record number: 38, Textual support number: 1 OBS

Cette méthode est souvent employée lorsque les biens ou les services en cause ainsi que les conditions de l'opération entre des parties liées sont similaires à ceux d'opérations commerciales courantes entre des parties non liées.  1, record 38, French, - m%C3%A9thode%20du%20prix%20de%20march%C3%A9%20comparable

Record number: 38, Textual support number: 2 OBS

Le Conseil des normes comptables internationales - CNCI (International Accounting Standards Board (IASB) fait usage de «méthode du prix comparable non contrôlé» pour décrire la notion.  2, record 38, French, - m%C3%A9thode%20du%20prix%20de%20march%C3%A9%20comparable

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

A selective tax on certain goods produced within or imported into a country.  4, record 39, English, - excise%20tax

Record number: 39, Textual support number: 1 OBS

The Excise Tax Act levies the tax on domestic and imported spirits, beer, wine, tobacco products, jewellery, slot machines, playing cards, matches, airline tickets, snuff, and gasoline.  4, record 39, English, - excise%20tax

Record number: 39, Textual support number: 2 OBS

excise : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 39, English, - excise%20tax

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Impôts indirects prélevés par l'État le plus souvent au moment de la fabrication de certains produits (tabac, alcool, etc.) ou, dans certains pays, sur des objets de consommation.  3, record 39, French, - taxe%20d%27accise

Record number: 39, Textual support number: 1 CONT

Des taxes et droits d'accise sont perçus sur les boissons alcooliques et sur les produits du tabac. En outre, des taxes d'accise sont imposées sur d'autres produits, notamment les bijoux et les climatiseurs de voitures de passagers.  5, record 39, French, - taxe%20d%27accise

Record 39,  Textual support,  Spanish

Record number: 39, Textual support number: 1 DEF

Impuesto especial indirecto que grava el consumo de determinados artículos como el tabaco manufacturado, bebidas alcohólicas, productos petrolíferos y similares, etc., con objeto de controlarlos. Tiene una elevada incidencia en el precio de venta y un impacto económico considerable.  2, record 39, Spanish, - impuesto%20interno

Record number: 39, Textual support number: 1 OBS

accisa: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 39, Spanish, - impuesto%20interno

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 OBS

On December 12, 2003, the Canada Customs and Revenue Agency (CCRA) became the Canada Revenue Agency (CRA). The customs program is now part of the new Canada Border Services Agency (CBSA).  1, record 40, English, - Canada%20Revenue%20Agency

Record number: 40, Textual support number: 2 OBS

On November 1st, 1999, Revenue Canada became the Canada Customs and Revenue Agency.  1, record 40, English, - Canada%20Revenue%20Agency

Record number: 40, Textual support number: 3 OBS

Department of National Revenue(Customs and Excise) was the legal title; and "Revenue Canada Customs and Excise" was the applied title for the purposes of the Federal Identity Program(FIP). Department of National Revenue(Taxation) or Revenue Canada, Taxation, was the legal title and "Revenue Canada Taxation" was the applied title for the purposes of the Federal Identity Program(FIP).  4, record 40, English, - Canada%20Revenue%20Agency

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Le 12 décembre 2003, l'Agence des douanes et du revenu du Canada est devenue l'Agence du revenu du Canada (ARC). Les douanes font maintenant partie de l'Agence des services frontaliers du Canada (ASFC).  1, record 40, French, - Agence%20du%20revenu%20du%20Canada

Record number: 40, Textual support number: 2 OBS

Le 1er novembre 1999, Revenu Canada est devenu l'Agence des douanes et du revenu du Canada.  1, record 40, French, - Agence%20du%20revenu%20du%20Canada

Record number: 40, Textual support number: 3 OBS

«ministère du Revenu national (Douanes et Accise)» était l'appellation légale et «Revenu Canada Douanes et Accise» était le titre d'usage aux fins du Programme de coordination de l'image de marque; «ministère du Revenu national (Impôt)» ou «Revenu national, Impôt» était l'appellation légale et, «Revenu Canada Impôt» était le titre d'usage aux fins du Programme de coordination de l'image de marque.  5, record 40, French, - Agence%20du%20revenu%20du%20Canada

Record 40,  Textual support,  Spanish

Record number: 40, Textual support number: 1 OBS

En 2003, la Agencia Canadiense de Aduanas y Administración Tributaria pasó a ser la Agencia Canadiense de Ingresos. La parte de aduanas se transfirió a la Agencia de Servicios Fronterizos de Canadá (ASFC).  1, record 40, Spanish, - Agencia%20Canadiense%20de%20Ingresos

Record number: 40, Textual support number: 2 OBS

En 1999, el Ministerio de la Renta Nacional pasó a ser la Agencia Canadiense de Aduanas y Administración Tributaria.  1, record 40, Spanish, - Agencia%20Canadiense%20de%20Ingresos

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

The Regulatory Law Directorate is responsible for the conduct of proceedings involving some 20 federal departments and agencies in Quebec. Its legal services are more specifically specialized in the areas of corrections, employment insurance, customs and excise, environment, labour law, health and civil liability. Also, a team of prosecutors is specifically in charge of proceedings in matters of extradition and international assistance. Counsels within the Directorate represent client departments and agencies before federal tribunals and other courts of law. Its legal advisors work out of the Montréal and Ottawa offices.  1, record 41, English, - Regulatory%20Law%20Directorate

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

La Direction du droit réglementaire assure la conduite des litiges impliquant une vingtaine de ministères et d'organismes fédéraux présents au Québec. Ses services juridiques sont plus particulièrement spécialisés dans les domaines du droit carcéral, de l'assurance-emploi, des douanes et de l'accise, de l'environnement, du droit du travail, de la santé et de la responsabilité civile. De plus, une équipe de procureurs est chargée spécifiquement des procédures en matière d'extradition et d'entraide internationale. Les conseillers juridiques de la Direction représentent les ministères et organismes clients devant les tribunaux fédéraux et autres instances judiciaires et travaillent à partir des bureaux de Montréal et d'Ottawa.  1, record 41, French, - Direction%20du%20droit%20r%C3%A9glementaire

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

... all prices quoted are to be net prices in Canadian funds including Canadian customs duties, excise taxes, and are to be F. O. B. [free on board], including all delivery charges to the destination(s) as indicated.  2, record 42, English, - delivery%20charges

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

[...] tous les prix indiqués sont des prix nets, en dollars canadiens, comprenant les droits de douane canadiens, la taxe d'accise, et doivent être F.A.B. [franco à bord], y compris tous frais de livraison à la (aux) destination(s) indiquée(s).  2, record 42, French, - frais%20de%20livraison

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 OBS

TD1: Code of a form used by Revenue Canada.  3, record 43, English, - %202010%20Personal%20Tax%20Credits%20Return

Record number: 43, Textual support number: 2 OBS

(Revenue Canada-Customs, Excise and Taxation) [now Canada Revenue Agency] form TD1 which every employee should complete and submit to payroll annually; used by the employee to reduce his/her taxable income at source and also provides payroll with such important information as current address, birth date, and SIN(social insurance number).  3, record 43, English, - %202010%20Personal%20Tax%20Credits%20Return

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 OBS

TD1 : Code d’un formulaire employé par Revenu Canada.  3, record 43, French, - D%C3%A9claration%20des%20cr%C3%A9dits%20d%27imp%C3%B4t%20personnels%20pour%202010

Record number: 43, Textual support number: 2 OBS

Formulaire TD1 de RCADI (Revenu Canada - Accise, Douanes et Impôt) [maintenant l'Agence du revenu du Canada] devant être rempli chaque année par tous les employés et remis au service de la paie. Il est utilisé par l'employé pour diminuer le montant des impôts retenus à la source. Il fournit également au service de la paie des renseignements importants tels que l'adresse, la date de naissance et le numéro d'assurance sociale.  3, record 43, French, - D%C3%A9claration%20des%20cr%C3%A9dits%20d%27imp%C3%B4t%20personnels%20pour%202010

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 OBS

B2-1 : Code of a form used by Customs & Excise Canada.  1, record 44, English, - Canada%20Customs%20%2D%20Detailed%20Adjustment%20Statement

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 OBS

B2-1 : Code d'un formulaire employé par Douanes et Accise Canada.  1, record 44, French, - Douanes%20Canada%20%2D%20Relev%C3%A9%20d%C3%A9taill%C3%A9%20de%20r%C3%A9ajustement

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

T4001: Code of a form used by Revenue Canada.  1, record 45, English, - Employer%27s%20Guide%20to%20Payroll%20Deductions

Record number: 45, Textual support number: 2 OBS

Free guide provided by Revenue Canada-Customs, Excise and Taxation each year that provides information needed by employer to deduct, remit and report CPP contributions, UI premiums and income tax.  1, record 45, English, - Employer%27s%20Guide%20to%20Payroll%20Deductions

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

T4001 : Code d’un formulaire employé par Revenu Canada.  1, record 45, French, - Guide%20de%20l%27employeur%20%2D%20Retenues%20sur%20la%20paie

Record number: 45, Textual support number: 2 OBS

Guide distribué gratuitement chaque année par Revenu Canada - Accise, Douanes et Impôt (RCADI). Ce guide contient tous les renseignements dont les employeurs ont besoin pour effectuer les retenues, les remises et les rapports relatifs aux cotisations au RPC et à l'a.-c., de même qu'à l'impôt sur le revenu.  1, record 45, French, - Guide%20de%20l%27employeur%20%2D%20Retenues%20sur%20la%20paie

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

TD1X: Code of a form used by Revenue Canada.  1, record 46, English, - Statement%20of%20Remuneration%20and%20Expenses

Record number: 46, Textual support number: 2 OBS

An RCCET(Revenue Canada-Customs, Excise and Taxation) form which a commission-remunerated employee may use to claim his/her personal expenses at source.  1, record 46, English, - Statement%20of%20Remuneration%20and%20Expenses

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

TD1X : Code d’un formulaire employé par Revenu Canada.  1, record 46, French, - %C3%89tat%20de%20r%C3%A9mun%C3%A9ration%20et%20de%20d%C3%A9penses

Record number: 46, Textual support number: 2 OBS

Formulaire de RCADI (Revenu Canada - Accise, Douanes et Impôt) que les employés rémunérés à la commission peuvent utiliser pour déduire des dépenses personnelles à la source.  1, record 46, French, - %C3%89tat%20de%20r%C3%A9mun%C3%A9ration%20et%20de%20d%C3%A9penses

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

PD7A, PD7A-RB: Code of forms used by Canada Revenue Agency.  4, record 47, English, - Remittance%20Voucher%20for%20Current%20Source%20Deductions

Record number: 47, Textual support number: 2 OBS

RCCET(Revenue Canada, Customs, Excise and Taxation) [now called Canada Revenue Agency] forms which employers must complete and submit along with the applicable CPP, UI and income tax remittances. Form PD7A is used by monthly remitters; form PD7A-RB is used by accelerated remitters.  3, record 47, English, - Remittance%20Voucher%20for%20Current%20Source%20Deductions

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

PD7A, PD7A-RB : Codes de formulaires employés à l'Agence du revenu du Canada.  3, record 47, French, - Formule%20de%20versement%20%2D%20Relev%C3%A9%20de%20compte%20de%20retenues%20%C3%A0%20la%20source%20courantes

Record number: 47, Textual support number: 2 OBS

Formulaires de RCADI (Revenu Canada, Accise, Douanes et Impôt) [maintenant l'Agence du revenu du Canada] que les employeurs sont tenus de remplir et de faire parvenir à RCADI, en même temps que leurs versements des cotisations au RPC, des cotisations d'a.-c. et de l'impôt sur le revenu. La formule PD7A sert aux versements mensuels, tandis que la formule PD7A-RB est utilisée pour les versements accélérés.  2, record 47, French, - Formule%20de%20versement%20%2D%20Relev%C3%A9%20de%20compte%20de%20retenues%20%C3%A0%20la%20source%20courantes

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

GST (Goods and Services Tax). HST (Harmonized Sales Tax).  4, record 48, English, - Excise%20and%20GST%2FHST%20News

Record number: 48, Textual support number: 2 OBS

The GST/HST News has been renamed the Excise and GST/HST News. This new title more accurately reflects the name and activities of the Excise and GST/HST Rulings Directorate and the services we provide.  1, record 48, English, - Excise%20and%20GST%2FHST%20News

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

TPS (Taxe sur les produits et services). TVH (Taxe de vente harmonisée).  4, record 48, French, - Nouvelles%20de%20l%27accise%20et%20de%20la%20TPS%2FTVH

Record number: 48, Textual support number: 2 OBS

Le nom des Nouvelles de la TPS/TVH a été modifié; notre bulletin s'intitule maintenant Nouvelles de l'accise et de la TPS/TVH. Ce nouveau nom tient compte davantage des activités et du nom de la Direction de l'accise et des décisions de la TPS/TVH, ainsi que des services que cette dernière fournit.  1, record 48, French, - Nouvelles%20de%20l%27accise%20et%20de%20la%20TPS%2FTVH

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

a) in the case of Canada,(i) the Canadian International Trade Tribunal, or its successor, or(ii) the Deputy Minister of National Revenue for Customs and Excise as defined in the Special Import Measures Act, as amended, or the Deputy Minister's successor; b) in the case of the United States,(i) the International Trade Administration of the U. S. Department of Commerce, or its successor, or(ii) the U. S. International Trade Commission, or its successor; and c) in the case of Mexico, the designated authority within the Secretariat of Trade and Industrial Development("Secretaría de Comercio y Fomento Industrial"), or its successor.  2, record 49, English, - competent%20investigating%20authority

Record 49,  Textual support,  French

Record 49,  Textual support,  Spanish

Record number: 49, Textual support number: 1 DEF

a) en el caso de Canadá, (i) el Canadian International Trade Tribunal, o la autoridad que la suceda, o (ii) el Deputy Minister of National Revenue for Customs and Excise, según se establece en la Special Import Measures Act, con sus reformas, o la autoridad que lo suceda; b) en el caso de Estados Unidos, (i) la International Trade Administration of the U.S. Department of Commerce, o la autoridad que la suceda, o (ii) la U.S.International Trade Commission, o la autoridad que la suceda y c) en el caso de México, la autoridad que se designe dentro de la Secretaría de Comercio y Fomento Industrial, o la autoridad que la suceda.  1, record 49, Spanish, - autoridad%20investigadora%20competente

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

Imported property that is relieved of customs duty under tariff heading 9807, and relieved of GST under section 1 of Schedule VII to the Excise Tax Act. This includes most goods imported by a settler for personal or household use that were owned, possessed and used abroad by the settler prior to arrival in Canada.  1, record 50, English, - settlers%27%20effects

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Biens importés dégrevés des droits de douane aux termes de la position tarifaire 9807 et dégrevés de TPS aux termes de l'article 1 de l'annexe VII de la Loi sur la taxe d'accise. Inclut la plupart des produits importés par un immigrant pour usage personnel ou domestique et dont il avait la propriété, la possession et l'utilisation à l'étranger avant son arrivée au Canada.  1, record 50, French, - effets%20d%27immigrant

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 DEF

For purposes of the HST [harmonized sales tax], certain persons will be deemed to be resident in a particular province in specified circumstances. These rules will be based on the deeming rules contained in subsection 132(1) of the Excise Tax Act. For example, a corporation will be deemed to be resident in a particular province if it is incorporated in that province. In addition, for some purposes, the residence of an individual will be deemed to be the individual' s mailing address. Also, a person will be regarded as resident in a particular province if the person has a permanent establishment in that province. Finally, a person may be regarded as resident in a particular province based on general legal principles.  2, record 51, English, - resident

Record number: 51, Textual support number: 1 OBS

Income Tax Act, s. 250.  3, record 51, English, - resident

Record number: 51, Textual support number: 2 OBS

resident: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 51, English, - resident

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 DEF

Aux fins de la TVH [taxe de vente harmonisée], certaines personnes seront réputées être résidentes d'une province participante, dans certaines circonstances. Ces règles se fonderont sur les règles déterminatives du paragraphe 132(1) de la Loi sur la taxe d'accise. Par exemple, une société sera réputée résidente d'une province donnée si elle est constituée dans cette province. De plus, à certaines fins, mentionnées dans le document, la résidence d'un particulier sera réputée être son adresse postale. Aussi, une personne sera considérée comme résident d'une province participante si elle a un établissement stable dans cette province. Enfin, une personne peut être considérée comme résidente d'une province participante selon le principe général de droit.  2, record 51, French, - r%C3%A9sident

Record number: 51, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, art. 250.  3, record 51, French, - r%C3%A9sident

Record number: 51, Textual support number: 2 OBS

résident : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  3, record 51, French, - r%C3%A9sident

Record 51,  Textual support,  Spanish

Record number: 51, Textual support number: 1 DEF

Persona física o jurídica con domicilio en un país a efectos legales. El residente puede tener la nacionalidad del país o ser extranjero. La residencia tiene una gran transcendencia en lo que respecta a obligaciones fiscales, aspectos de control de cambios, adquisición de la nacionalidad, etc.  1, record 51, Spanish, - residente

Record number: 51, Textual support number: 1 OBS

residente: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 51, Spanish, - residente

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

Supplies listed in Schedule V to the Excise Tax Act, such as those relating to used residential real property, health care services, educational services, child and personal care services, public sector bodies, and financial services.  3, record 52, English, - exempt%20supply

Record number: 52, Textual support number: 1 CONT

A person who makes exempt supplies is not required to charge GST [good and services tax] or HST [harmonized sales tax] in respect of the supply and is not entitled to claim input tax credits to recover tax paid on inputs used in making those supplies.  3, record 52, English, - exempt%20supply

Record number: 52, Textual support number: 1 OBS

Compare: taxable supply; zero-rated supply.  3, record 52, English, - exempt%20supply

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 DEF

Fourniture figurant à l'annexe V de la Loi sur la taxe d'accise; celles qui sont liées aux immeubles résidentiels usagés, aux services de santé, aux services d'enseignement, aux services de garde d'enfants et aux soins personnels, aux organismes du secteur public et aux services financiers.  2, record 52, French, - fourniture%20exon%C3%A9r%C3%A9e

Record number: 52, Textual support number: 1 CONT

Une personne qui effectue des fournitures exonérées n'est pas tenue de faire payer la TPS [taxe sur les produits et services] ou la TVH [taxe de vente harmonisée] à l'égard de ces fournitures et elle ne peut demander de crédit de taxe sur les intrants pour recouvrer la taxe payée à l'égard d'intrants qui lui servent à exécuter ces fournitures.  2, record 52, French, - fourniture%20exon%C3%A9r%C3%A9e

Record number: 52, Textual support number: 1 OBS

Voir fourniture détaxée et fourniture taxable.  2, record 52, French, - fourniture%20exon%C3%A9r%C3%A9e

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

Supplies listed in Schedule VI to the Excise Tax Act, to which a tax rate of zero per cent applies, such as supplies of prescription drugs, medical devices, basic groceries, exported goods, and certain agriculture and fishing equipment. A registrant who makes zero-rated supplies in the course of a commercial activity is entitled to claim input tax credits for tax payable on purchases relating to the making of those supplies.  2, record 53, English, - zero%2Drated%20supply

Record number: 53, Textual support number: 1 OBS

Compare: exempt supply; taxable supply.  2, record 53, English, - zero%2Drated%20supply