TERMIUM Plus®

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

LOADING CHARGES [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-06-25

English

Subject field(s)
  • Customs and Excise
  • Foreign Trade
  • Transport of Goods
CONT

The legislation is clear and unambiguous in providing that the costs of the shipping and loading charges incurred in respect of transporting the goods directly from the place within the country of export to Canada are to be deducted from the value for duty of the imported goods to the extent that such charges were included in the price paid or payable for the goods.

Key term(s)
  • loading charge
  • loading fee
  • laoding expenses

French

Domaine(s)
  • Douanes et accise
  • Commerce extérieur
  • Transport de marchandises
CONT

L'appelant n'a pas réussi à prouver, comme il lui incombait de le faire, que le montant réclamé pour le transport représente les frais de chargement, de déchargement, de manutention, les coûts d'assurance et d'autres frais relatifs au transport des marchandises, conformément au sous-alinéa 48(5)b)(i) de la Loi sur les douanes.

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Comercio exterior
  • Transporte de mercancías
CONT

Franco al costado del buque: [el] comprador paga el transporte desde el puerto convenido, gastos de carga y descarga, seguros, trámites, licencias y derechos de importación.

Save record 1

Record 2 2009-04-20

English

Subject field(s)
  • Insurance
CONT

The amount added to the net premium to produce the gross premium. The loading covers all operating expenses of the company, except investment expenses. The latter are deducted from investment income to derive net investment income, which is reflected in the interest assumption. The loading also includes margins for contingencies and profits. Under loading participating policies margins for future dividend payments may also be included in the loading.

French

Domaine(s)
  • Assurances
DEF

Somme à ajouter à la prime pure d'une assurance et destinée à couvrir un certain nombre de frais, notamment les frais d'acquisition, les frais d'entrée, les frais d'encaissement, les frais de gestion et les frais de règlement.

Spanish

Campo(s) temático(s)
  • Seguros
DEF

Conjunto de gravámenes que se aplican a una prima.

Save record 2

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