TERMIUM Plus®

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GENERAL NON-TAX REVENUE [1 record]

Record 1 1997-02-20

English

Subject field(s)
  • Taxation
  • Government Accounting
CONT

The object coding system also requires that all revenues other than tax revenues be reported by standard, reporting, and source objects. These revenues are divided by standard object into those that are credited to votes (standard object 13) and non-tax revenues which are credited to general revenues (standard object 14). Because revenues that fall under the same classification may be treated as a credit to a vote under one set of circumstances and as general non-tax revenue under another set of circumstances, the last three digits of the equivalent revenue source objects are to the extent possible the same for standard objects 13 and 14.

Key term(s)
  • general non tax revenues
  • general non-tax revenue
  • general non tax revenue

French

Domaine(s)
  • Fiscalité
  • Comptabilité publique
CONT

Le système de codage des articles exige aussi que toutes les recettes autres que les recettes fiscales soient déclarées par article courant, article de rapport et article d'origine. Ces recettes sont réparties, par article courant, de la façon suivante : recettes à valoir sur les crédits (article 13) et recettes non fiscales versées aux recettes générales (article courant 14). Parce que les recettes relevant de la même classification peuvent être traitées parfois comme des sommes à valoir sur le crédit, parfois comme des recettes non fiscales générales, les trois derniers chiffres des articles d'origine équivalents sont, dans la mesure du possible, les mêmes pour l'article courant 13 que pour l'article courant 14.

Spanish

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