TERMIUM Plus®

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

JOINT ELECTION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-09-19

English

Subject field(s)
  • Taxation
CONT

A joint election can be made between a vendor and an agent when a vendor is required to collect tax, but would prefer the agent to do so. By making this joint election, the agent becomes responsible for collecting, reporting, and remitting the tax on the supply of taxable goods or services made by the vendor.

OBS

Source: Income Tax Act, S. 66.7(8)(c).

French

Domaine(s)
  • Fiscalité
CONT

Un vendeur et un mandataire peuvent faire un choix conjoint quand un vendeur doit percevoir la taxe, mais qu'il préfère que ce soit le mandataire qui la perçoive. En faisant ce choix conjoint, le mandataire doit percevoir, déclarer et verser la taxe sur la fourniture des produits et services taxables faite par le vendeur.

OBS

Source : Loi de l'impôt sur le revenu, article 66.7(8)(c).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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