TERMIUM Plus®

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

IMPOTS INDIRECTS [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-06-22

English

Subject field(s)
  • Customs and Excise
  • Taxation
  • Taxation Law
DEF

[Tax] payable as a result of production, traffic and consumption.

CONT

Provinces are generally limited to direct taxation, while the federal government can assess both direct and indirect taxes.

OBS

[Indirect taxes] are proportional and the rate does not depend upon the personal characteristics of the taxpayer. The most common indirect taxes are those applied to sales, to the consumption of goods considered as special or as a luxury, and to the transfer of immobile goods.

OBS

Compare with "direct tax."

OBS

indirect tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

Key term(s)
  • indirect taxes

French

Domaine(s)
  • Douanes et accise
  • Fiscalité
  • Droit fiscal
DEF

Impôt perçu à l'occasion d'un fait, d'un acte, d'une opération concernant la matière imposable.

CONT

En règle générale, les provinces sont limitées à l'imposition directe, tandis que le gouvernement fédéral peut imposer à la fois des impôts directs et des impôts indirects.

OBS

Ces impôts, par exemple la taxe sur les ventes, la taxe sur les produits et services, la taxe à la valeur ajoutée, les droits sur les vins et la taxe sur les prestations de services, frappent les objets de consommation le plus souvent lors de leur déplacement ou de leur fourniture.

Key term(s)
  • impôts indirects
  • droits indirects

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Sistema tributario
  • Derecho fiscal
DEF

Impuesto que grava la producción, el tráfico y el consumo.

OBS

[Los impuestos indirectos] son proporcionales, y su tipo no depende de las características personales del sujeto pasivo. Los impuestos indirectos más usuales son los que actúan sobre las ventas, sobre el valor añadido, sobre el consumo de artículos considerados de lujo o especiales y sobre las transmisiones de bienes inmuebles.

OBS

impuesto indirecto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 1994-10-13

English

Subject field(s)
  • Taxation
CONT

... increased smuggling, especially with respect to tobacco products, has contributed to lower indirect tax revenue, from that expected in the April 1993 budget.

French

Domaine(s)
  • Fiscalité
CONT

[...] l'intensification de la contrebande, notamment celle des produits du tabac, a entraîné une baisse appréciable des impôts indirects par rapport aux prévisions du budget d'avril 1993.

Key term(s)
  • recettes des impôts indirects
  • recettes fiscales indirectes

Spanish

Save record 2

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