TERMIUM Plus®

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

PROPERTY TAX [1 record]

Record 1 2011-08-08

English

Subject field(s)
  • Taxation
  • Taxation Law
DEF

A direct tax levied on the assessed value of land and buildings.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
DEF

Impôt levé sur la valeur imposable des propriétés bâties et non bâties d'un contribuable.

OBS

Le terme «taxe foncière» est utilisé malgré le fait qu'il s'agit d'un impôt et non d'une taxe.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
DEF

Impuesto directo que se paga por empresas o individuos a las autoridades locales en forma proporcional al valor de sus predios.

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