TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BIEN REPRIS [2 records]
Record 1 - internal organization data 1999-05-20
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- trade-in
1, record 1, English, trade%2Din
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
For example, if a registrant dealer sells a new vehicle in a non-participating province to a non-registrant individual, and accepts the individual's leasehold interest as a trade-in, the tax payable is calculated as follows: Cost of new car $20,000. Leasehold interest accepted as trade-in 1,000. Adjusted cost $19,000 GST ($19,000 x 7%) 1,330. Total amount payable $20,330. These rules also apply to a registrant individual trading in a leasehold interest in a leased vehicle where the vehicle was used less than 90% in the individual's commercial activities. 1, record 1, English, - trade%2Din
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- bien repris
1, record 1, French, bien%20repris
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Par exemple, si un concessionnaire inscrit vend un véhicule neuf à un particulier non inscrit dans une province non participante et accepte comme bien repris le droit de tenure à bail du particulier, la taxe payable est calculée de la façon suivante : Coût de la voiture neuve 20 000$. Droit de tenure à bail accepté comme bien repris 1 000. Prix rajusté 19 000 TPS (19 000 $ x 7 %) 1 330. Montant total payable 20 330$. Ces règles visent aussi le particulier inscrit qui donne en échange le droit de tenure à bail dans un véhicule loué lorsque le véhicule était utilisé à moins de 90 % dans le cadre de ses activités commerciales. 1, record 1, French, - bien%20repris
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1992-08-20
Record 2, English
Record 2, Subject field(s)
- Commercial Law
- Property Law (civil law)
- Property Law (common law)
Record 2, Main entry term, English
- repossessed asset
1, record 2, English, repossessed%20asset
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Droit commercial
- Droit des biens et de la propriété (droit civil)
- Droit des biens et de la propriété (common law)
Record 2, Main entry term, French
- bien repris
1, record 2, French, bien%20repris
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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