TERMIUM Plus®

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

premium tax [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-02-12

English

Subject field(s)
  • Insurance
  • Fire, Accidents, Miscellaneous Risks (Insur.)
OBS

In Canada, property/liability insurers and their reinsurers pay premium taxes in addition to normal income taxes and other business levies. Premium taxes are paid on premiums written and are paid without regard to profitability.

OBS

premium tax: term found in the context of public auto insurance uniformity in New Brunswick.

French

Domaine(s)
  • Assurances
  • Incendies, accidents et risques divers (Assur.)
OBS

Au Canada les compagnies d'assurance I.A.R.D. et leurs réassureurs paient, outre les taxes et impôts habituels sur le revenu des sociétés, un impôt sur les primes. Cet impôt porte sur les primes émises et doit être payé que l'assureur ait ou non réalisé des bénéfices.

OBS

taxe sur les primes : terme retrouvé dans le contexte de l'uniformisation de l'assurance automobile publique au Nouveau-Brunswick.

Spanish

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