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ZERO-RATED SUPPLIES [1 record]
Record 1 - internal organization data 2010-02-12
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- zero-rated supply
1, record 1, English, zero%2Drated%20supply
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Supplies listed in Schedule VI to the Excise Tax Act, to which a tax rate of zero per cent applies, such as supplies of prescription drugs, medical devices, basic groceries, exported goods, and certain agriculture and fishing equipment. A registrant who makes zero-rated supplies in the course of a commercial activity is entitled to claim input tax credits for tax payable on purchases relating to the making of those supplies. 2, record 1, English, - zero%2Drated%20supply
Record number: 1, Textual support number: 1 OBS
Compare: exempt supply; taxable supply. 2, record 1, English, - zero%2Drated%20supply
Record 1, Key term(s)
- zero-rated supplies
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- fourniture détaxée
1, record 1, French, fourniture%20d%C3%A9tax%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Fournitures figurant à l'annexe VI de la Loi sur la taxe d'accise à laquelle s'applique un taux de taxe de zéro pour cent; par exemple les fournitures relatives aux médicaments sur ordonnance, aux appareils médicaux, aux produits alimentaires de base, aux produits exportés, et à certaines pièces d'équipement se rapportant à l'agriculture et à la pêche. Un inscrit qui effectue des fournitures détaxées dans le cadre d'une activité commerciale a droit à des crédits de taxe sur les intrants relativement à la taxe payable sur les achats qui lui servent à effectuer ces fournitures. 2, record 1, French, - fourniture%20d%C3%A9tax%C3%A9e
Record number: 1, Textual support number: 1 OBS
Voir «fourniture exonérée» et «fourniture taxable». 2, record 1, French, - fourniture%20d%C3%A9tax%C3%A9e
Record number: 1, Textual support number: 2 OBS
Terminologie utilisée dans la documentation traitant de la taxe sur les produits et services. 3, record 1, French, - fourniture%20d%C3%A9tax%C3%A9e
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- producto de tasación cero
1, record 1, Spanish, producto%20de%20tasaci%C3%B3n%20cero
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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