TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PRESCRIBED METHOD CALCULATING REBATE [1 record]
Record 1 - internal organization data 2017-02-10
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- Prescribed Method of Calculating Rebate
1, record 1, English, Prescribed%20Method%20of%20Calculating%20Rebate
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[The method of] ... simplified rules for calculating the public service body rebate for small organizations. 2, record 1, English, - Prescribed%20Method%20of%20Calculating%20Rebate
Record number: 1, Textual support number: 1 OBS
Under these [simplified] rules, the amount of tax paid or payable by a qualifying public service body in respect of an input is, for the purposes of calculating the rebate, deemed to be the amount determined by multiplying a factor (7/107ths prior to the HST [harmonized sales tax]) to the total of the GST [goods and services tax]-included purchase price or rent and any import duties, non-recoverable prescribed provincial tax, gratuities and late payment penalties also paid by the body in respect of the input. 2, record 1, English, - Prescribed%20Method%20of%20Calculating%20Rebate
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- méthode de calcul du remboursement
1, record 1, French, m%C3%A9thode%20de%20calcul%20du%20remboursement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de calcul simplifiée du remboursement accordé aux organismes de services publics. 2, record 1, French, - m%C3%A9thode%20de%20calcul%20du%20remboursement
Record number: 1, Textual support number: 1 OBS
Selon cette méthode [de calcul du remboursement], le montant de taxe payé ou payable par les organismes de services publics par les organismes de services ou payable par les organismes de service publics admissibles relativement à un intrant est réputé correspondre, aux fins du calcul du remboursement, au produit de la multiplication d'un facteur (7/107 avant la mise en œuvre de la TVH [taxe de vente harmonisée]) par le total du prix d'achat ou du loyer, TPS [taxe sur les produits et services] incluse, et des droits d'importation, de la taxe provinciale prévue par règlement et non recouvrable, pour paiement en retard également payés par l'organisme relativement à l'intrant. 2, record 1, French, - m%C3%A9thode%20de%20calcul%20du%20remboursement
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: