TERMIUM Plus®

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

ETABLISSEMENT STABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-12-09

English

Subject field(s)
  • Taxation
DEF

... a fixed place of business of a particular person and, in some circumstances, a fixed place of business of another person, through which the particular person makes supplies.

French

Domaine(s)
  • Fiscalité
DEF

Installation fixe d'affaires où une entreprise exerce tout ou partie de son activité (siège de direction, succursale, bureau, usine, atelier), qui sert de fondement à l'attribution du bénéfice ou de quelque autre matière imposable aux fins de la détermination d'un impôt ou d'une taxe.

Spanish

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

Tributariamente, el lugar fijo de negocios en el que una empresa efectúa toda o parte de su actividad: sedes de dirección, sucursales, oficinas, fábricas, almacenes, etc.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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