TERMIUM Plus®

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

DROP SHIPMENT [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2021-08-09

English

Subject field(s)
  • Taxation
  • Customs and Excise
DEF

... the transfer of physical possession of tangible personal property by a registrant to a person in Canada on behalf of an unregistered non-resident.

OBS

The drop-shipment rules are contained in section 179 of the Excise Tax Act.

Key term(s)
  • dropshipment

French

Domaine(s)
  • Fiscalité
  • Douanes et accise
DEF

Transfert de la possession matérielle de biens meubles corporels par un inscrit à une personne au Canada, au nom d'un non-résident non inscrit.

OBS

Les règles régissant la livraison directe sont prévues à l'article 179 de la Loi sur la taxe d'accise.

Spanish

Save record 1

Record 2 2021-08-09

English

Subject field(s)
  • Transport of Goods
  • Shipping and Delivery
DEF

A shipment made directly from a supplier to a user as opposed to moving into and out of a warehouse.

OBS

drop shipment: designation and definition standardized by the Canadian General Standards Board (CGSB).

Key term(s)
  • dropshipment

French

Domaine(s)
  • Transport de marchandises
  • Expédition et livraison
DEF

[Expédition de marchandises] directement du fournisseur à l'utilisateur, par opposition aux cas où il y a entreposage des marchandises.

OBS

expédition directe : désignation normalisée par l'Office des normes générales du Canada (ONGC).

Spanish

Campo(s) temático(s)
  • Transporte de mercancías
  • Expedición y entrega
DEF

Envío directo de mercancías del fabricante al minorista o consumidor [...]

Save record 2

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