TERMIUM Plus®

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

TAX PRODUCT [1 record]

Record 1 2003-09-18

English

Subject field(s)
  • National Accounting
  • The Product (Marketing)
  • Taxation
CONT

Taxes on products are taxes payable on goods and services when they are produced, delivered, sold, transferred or otherwise disposed of by their producers; they include taxes and duties on imports that become payable when goods enter the economic territory or when services are delivered by non-resident units. Other taxes on production consist mainly of taxes on the ownership or use of land, buildings or other assets used in production or on the labour employed, or compensation of employees paid.

Key term(s)
  • tax on products
  • tax on product

French

Domaine(s)
  • Comptabilité nationale
  • Produit (Commercialisation)
  • Fiscalité
CONT

Les impôts sur les produits, à l'exclusion de la TVA [taxe sur la valeur ajoutée] et des impôts sur les importations et les exportations, sont des impôts sur les biens et les services qui deviennent payables en conséquence de la production, de la vente, du transfert, de la location ou de la livraison de ces biens ou de ces services, ou en conséquence de leur utilisation pour la consommation propre ou la formation de capital pour compte propre.

OBS

Source(s) : Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU [Organisation des Nations Unies] et de celle recommandée par l'INSEE [Institut national de la statistique et des études économiques].

Key term(s)
  • impôt sur le produit

Spanish

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