TERMIUM Plus®

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

STAND-BY CHARGE [2 records]

Record 1 2007-07-16

English

Subject field(s)
  • Taxation
DEF

A portion of the cost (2% of the capital purchase price or 2/3 of the monthly lease cost) of a company car, which is added to an employee's taxable income as a taxable benefit. It represents the benefit an employee receives when an employer's automobile is available for an employee's personal use.

French

Domaine(s)
  • Fiscalité
DEF

Partie du coût (2% du prix d'achat ou 2/3 des frais mensuels de location) d'une automobile fournie par l'employeur, ajoutée au revenu imposable d'un employé à titre d'avantage imposable. Les frais pour droit d'usage représentent l'avantage que tire l'employé de l'utilisation de l'automobile de l'employeur à des fins personnelles.

Spanish

Save record 1

Record 2 2004-04-27

English

Subject field(s)
  • Accounting
DEF

A charge incurred for the right of having resources such as equipment or services available at short notice.

Key term(s)
  • standby charges
  • stand-by charges

French

Domaine(s)
  • Comptabilité
DEF

Montant payé pour avoir le droit de recourir à un crédit mis à la disposition de l'entité par une banque ou un autre établissement de crédit.

Spanish

Save record 2

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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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