TERMIUM Plus®

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

FISCAL VALUE [1 record]

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Record 1 2002-01-25

English

Subject field(s)
  • Taxation
CONT

... The fiscal value in records may be defined as those records which departments require to show how moneys were obtained, allotted, controlled and expended. Fiscal value varies in lengths of time from short periods for such routine items as expense accounts and invoices to long-term superannuation accounts, trust funds, etc.

French

Domaine(s)
  • Fiscalité
CONT

[...] Les documents de valeur fiscale sont ceux dont a besoin un ministère pour indiquer la source des sommes reçues, comment elles ont été affectées, contrôlées, et dépensées. Le délai de conservation indiqué pour la valeur fiscale varie beaucoup; il est court pour des pièces de l'activité courante comme des états de frais et les factures, et très long pour les documents relatifs aux caisses de retraite, fonds de fiducie, etc.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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