TERMIUM Plus®

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

GST-HST REFUNDABLE ADVANCE ACCOUNT [1 record]

Record 1 2001-08-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

However, as the department will eventually recover this amount from Canada Customs and Revenue Agency (CCRA) they should record it as an asset in "13392 GST/HST Refundable advance accounts".

OBS

GST/HST: Goods and Services Tax/Harmonized Sales Tax

Key term(s)
  • GST-HST refundable advance account

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Toutefois, comme ce montant lui sera remboursé par l'Agence des douanes et du revenu du Canada (ADRC), le ministère doit l'inscrire comme un élément d'actif dans «13392 Comptes des avances remboursables de la TPS/TVH».

OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée

Key term(s)
  • compte des avances remboursables de la TPS-TVH
  • comptes des avances remboursables de la TPS-TVH
  • comptes des avances remboursables de la TPS/TVH

Spanish

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