TERMIUM Plus®

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INTERNAL RECEIPT [1 record]

Record 1 1995-02-09

English

Subject field(s)
  • Taxation
  • Federal Administration
CONT

Recording of internal receipts to tax revenue. These transactions pertain to transfers of customs duties from departments to Customs and Excise. Although there are no standard objects established to cover tax revenue, standard objects 15 and 16 apply to these transactions. As a result, the three source objects under reporting object 468 should be used.

Key term(s)
  • internal receipt

French

Domaine(s)
  • Fiscalité
  • Administration fédérale
CONT

Inscription des rentrées de source interne aux recettes fiscales. Il s'agit ici des droits de douane que les ministères transfèrent à Douanes et Accise Canada. Même s'il n'existe aucun article courant pour les recettes fiscales, ce type d'opération doit être inscrit aux articles courants 15 et 16, plus précisément aux trois articles d'origine de l'article de rapport 468.

Key term(s)
  • rentrée de source interne

Spanish

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