TERMIUM Plus®

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

domicile fiscal [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-02-09

English

Subject field(s)
  • Taxation
  • Taxation Law
DEF

Company address for tax purposes. It is usually the same as the registered office, although the legislation requires the tax domicile to coincide with the place where most company activities are carried out or where the company management resides, in other words, its central office. Tax payments should be made in the tax domicile's Public Taxation office and not that of the registered office.

OBS

tax domicile: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
DEF

Domicile d'une société à des fins d'imposition. En général, il correspond au domicile social bien que la législation exige que le domicile fiscal corresponde au lieu où s'effectuent la plupart des activités ou au lieu où réside la direction effective de l'entreprise, c'est-à-dire le bureau central. Le paiement des impôts s'effectue auprès du Centre des Impôts du domicile fiscal et non du domicile social.

OBS

domicile fiscal : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
DEF

Domicilio de una sociedad a efectos fiscales. Suele coincidir con el domicilio social, aunque la legislación exige que el fiscal coincida con el lugar donde se desarrollen la mayoría de las actividades o donde resida la dirección efectiva de la empresa, es decir, su oficina central. El pago de los impuestos se debe hacer en la Delegación de Hacienda del domicilio fiscal, no del social.

OBS

domicilio fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: