TERMIUM Plus®

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SUBSTANTIAL CONTROL [1 record]

Record 1 1995-04-27

English

Subject field(s)
  • National Accounting
  • Public Sector Budgeting
CONT

Trustees' Liability for Source Deductions (26) That the rules governing the joint and several liability of trustees, and similar persons who have substantial control over the affairs of another person, to deduct and remit tax ("source deductions") where they authorize or cause remuneration to be paid or similar payments to be made on behalf of the other person, be amended with respect to such payments made after Royal Assent to any measure giving effect to this paragraph.

French

Domaine(s)
  • Comptabilité nationale
  • Budget des collectivités publiques
CONT

Responsabilité des fiduciaires en matière de retenues à la source (26) Les règles concernant la responsabilité solidaire des fiduciaires, et de personnes semblables qui exercent un contrôle important sur les affaires d'une autre personne, de déduire et remettre l'impôt (les «retenues à la source») lorsqu'ils permettent qu'une rémunération ou des paiements semblables soient versés pour le compte de l'autre personne seront modifiées comme suit pour ce qui est de la rémunération ou des paiements versés après la sanction de toute mesure d'application du présent paragraphe.

Spanish

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