TERMIUM Plus®

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

ad valorem graduated tax [1 record]

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Alphabetical list of terms

Record 1 2002-09-10

English

Subject field(s)
  • Taxation Law
  • Property Law (common law)
OBS

Ad valorem tax - A tax based according to item value only, usually property tax based on the just or fair market value of the property.

French

Domaine(s)
  • Droit fiscal
  • Droit des biens et de la propriété (common law)
OBS

Ad valorem ne se traduit pas puisque le terme a été francisé. Pourtant, on trouve parfois des équivalents : sur la valeur, proportionnel ou déclaré. Cette locution, qualifiant les impôts et droits assis sur la valeur de l'objet ou du bien, décrit une méthode qui consiste à percevoir un impôt ou un droit sur des marchandises en se fondant sur leur valeur estimative. Ainsi, le droit ad valorem est un droit calculé au prorata de la valeur, un droit calculé sur la valeur.

Spanish

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