TERMIUM Plus®

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

NON-RESIDENT PERSON [1 record]

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Alphabetical list of terms

Record 1 2003-05-02

English

Subject field(s)
  • Taxation
  • Government Accounting
DEF

A person ... with a registered address outside the country for legal and tax purposes.

French

Domaine(s)
  • Fiscalité
  • Comptabilité publique
DEF

Personne qui ne réside pas au pays au sens des lois fiscales nationales.

OBS

personne non-résidente : l'adjectif «non-résident» apparaît de plus en plus dans l'usage. En ce qui concerne le trait d'union, le Petit Robert et le Français au bureau de l'OQLF recommandent l'emploi du trait d'union non seulement dans le nom, mais aussi dans la forme adjectivale («non-résident»). Cependant, le Petit Larousse et le Bon usage recommandent la forme adjectivale sans trait d'union («non résident»).

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Contabilidad pública
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