TERMIUM Plus®

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

TAX OBLIGATION [1 record]

Record 1 2003-11-14

English

Subject field(s)
  • Taxation Law
  • Taxation
DEF

Obligation assumed by person or company with a registered address or habitual residence in a determined country, to pay tax on all income, regardless of whether or not it has been generated in such country.

OBS

tax obligation: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Droit fiscal
  • Fiscalité
DEF

Obligation de toute personne physique ou juridique, qui ont leur adresse habituelle ou fiscale dans un pays, de payer des impôts sur leurs revenus, même si ceux-ci proviennent de l'étranger.

OBS

obligation de contribuer : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Derecho fiscal
  • Sistema tributario
DEF

Obligación de las personas físicas o jurídicas, que tienen domicilios fiscales o residencias habituales en un país, de contribuir a la Hacienda Pública en relación a todas sus rentas, se hayan originado o no en ese país.

OBS

obligación de contribuir: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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