TERMIUM Plus®

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

METHODE SPECIALE PERCEPTION [1 record]

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Alphabetical list of terms

Record 1 2008-02-25

English

Subject field(s)
  • Taxation
CONT

Under the alternate GST/HST [goods and services tax/harmonized sales tax] collection method, direct sellers account for the GST/HST on their products entirely at the direct seller or distributor level, based on the suggested retail price of the products. Direct sellers calculate their net tax as if they made the sales directly to the consumers at the suggested retail price.

French

Domaine(s)
  • Fiscalité
CONT

Selon la méthode spéciale de perception de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée], les démarcheurs peuvent comptabiliser toute la TPS/TVH sur leurs produits, et ce, à leur niveau ou au niveau du distributeur, selon le prix de vente au détail suggéré. Ils calculent leur taxe nette comme s'ils avaient fait les ventes directement aux consommateurs, au prix de vente suggéré.

Spanish

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