TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The basis for the self-assessment tax system which has been used by the federal government to determine and assess provincial retail sales, consumption and use taxes under the Reciprocal Taxation Agreement and to make payment of taxes to the participating provinces. These payments, which have been based on departmental and agency expenditures, are made to the provinces centrally by the Transitional Taxation Branch/ITC of Supply and Services Canada.  2, record 1, English, - self%2Dassessment%20system

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

La base du régime d'autocotisation du gouvernement fédéral qui sert à établir les taxes provinciales de vente au détail, de consommation et d'utilisation payées aux provinces participantes en vertu des accords de réciprocité fiscale. Ces paiements de taxes, qui se fondent sur les dépenses des ministères et organismes, sont effectués par le ministère des Approvisionnements et Services (Centre de fiscalité intergouvernementale/Accords fiscaux transitoires).  2, record 1, French, - r%C3%A9gime%20d%27autocotisation

Record 1,  Textual support,  Spanish