TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ASSUJETTI TVA [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2009-03-17

English

Subject field(s)
  • Accounting
CONT

A 'VAT payer' is a natural or legal person who has registered as such with the tax administrator. After the law comes into force, VAT payers will be granted VAT payer codes that will be valid throughout the European Union.

Key term(s)
  • value added tax payer

French

Domaine(s)
  • Comptabilité
CONT

En vertu de la directive TVA, toute activité économique effectuée par un assujetti à la TVA doit être soumise à la TVA, sauf si une exonération est explicitement autorisée.

CONT

[...] un assujetti à la taxe à la valeur ajoutée, à l’impôt sur le revenu au titre des bénéfices industriels et commerciaux ou à l’impôt sur les sociétés dès lors que ceux-ci ne relèvent pas des dispositions précédentes.

Spanish

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