TERMIUM Plus®

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

PRINCIPAL LIEU AFFAIRES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-03-10

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

Établissement qu'un contribuable utilise pour gagner un revenu d'entreprise et dont il peut déduire les frais dans le calcul de son bénéfice imposable.

OBS

Selon les dispositions des lois fiscales, ce lieu doit être consacré uniquement aux activités de l'entreprise ou il doit servir à rencontrer des clients ou des patients sur une base régulière et continue.

Spanish

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