TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PRIMARY PLACE RESIDENCE [1 record]
Record 1 - internal organization data 2023-08-16
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- primary place of residence
1, record 1, English, primary%20place%20of%20residence
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Where an individual has more than one place of residence, the place of residence that is not first in order of importance to that individual would be that individual's secondary place of residence as it would be subordinate to the primary place of residence (i.e. it is used mainly for recreational purposes or it is occupied less than another). 2, record 1, English, - primary%20place%20of%20residence
Record number: 1, Textual support number: 1 OBS
While there is some similarity to the term "principal residence" used under the Income Tax Act (ITA), the determination of principal residence is not necessarily an indicator of whether the residence would be the individual's primary place of residence for GST/HST [Goods and Services Tax/Harmonized Sales Tax] purposes. 2, record 1, English, - primary%20place%20of%20residence
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- résidence habituelle
1, record 1, French, r%C3%A9sidence%20habituelle
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Lorsqu'un particulier a plus d'une résidence, la résidence qui n'est pas la plus importante pour ce particulier est la résidence secondaire puisqu'elle est subordonnée à la résidence habituelle (p. ex. elle est utilisée principalement à des fins de loisirs ou est occupée moins qu'une autre). 2, record 1, French, - r%C3%A9sidence%20habituelle
Record number: 1, Textual support number: 1 OBS
Même si l'expression «résidence habituelle» a des similitudes avec l'expression «résidence principale» utilisée dans la Loi de l'impôt sur le revenu (LIR), la détermination de la résidence principale n'indique pas nécessairement que la résidence est la résidence habituelle du particulier aux fins de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée]. 2, record 1, French, - r%C3%A9sidence%20habituelle
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- lugar de residencia principal
1, record 1, Spanish, lugar%20de%20residencia%20principal
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
A efectos fiscales, las personas se clasifican como "residentes" si su residencia o lugar de residencia principal se encuentra dentro del país o si la persona está presente en el dicho durante más de 182 días en cualquier período de 12 meses que finalice dentro del año fiscal aplicable. 1, record 1, Spanish, - lugar%20de%20residencia%20principal
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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