TERMIUM Plus®

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EFFET IMMIGRANTS [1 record]

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Alphabetical list of terms

Record 1 2010-02-12

English

Subject field(s)
  • Taxation
  • Customs and Excise
DEF

Imported property that is relieved of customs duty under tariff heading 9807, and relieved of GST under section 1 of Schedule VII to the Excise Tax Act. This includes most goods imported by a settler for personal or household use that were owned, possessed and used abroad by the settler prior to arrival in Canada.

Key term(s)
  • settlers effect
  • settler effect

French

Domaine(s)
  • Fiscalité
  • Douanes et accise
DEF

Biens importés dégrevés des droits de douane aux termes de la position tarifaire 9807 et dégrevés de TPS aux termes de l'article 1 de l'annexe VII de la Loi sur la taxe d'accise. Inclut la plupart des produits importés par un immigrant pour usage personnel ou domestique et dont il avait la propriété, la possession et l'utilisation à l'étranger avant son arrivée au Canada.

Key term(s)
  • effet d'immigrants
  • effet d'immigrant

Spanish

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