TERMIUM Plus®

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

IMPUESTO COMERCIAL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-03-29

English

Subject field(s)
  • Taxation
CONT

The licensee covenants to pay business and other taxes, charges, rates, duties and assessments levied in respect of the licensee's occupancy of the premises or in respect of the personal property or business of the licensee on the premises and to pay such taxes, charges, rates, duties and assessments as and when they become due.

French

Domaine(s)
  • Fiscalité
DEF

Impôt prélevé par les municipalités sur les établissements commerciaux ou de service et proportionnel à la valeur locative des lieux.

CONT

Le budget prévoit un relèvement de 2 % de la taxe professionnelle.

OBS

L'adjectif professionnel est ici employé au sens de relatif à une activité dont on peut tirer ses moyens de subsistance.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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