TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
LOCAL IMPROVEMENT CHARGE [1 record]
Record 1 - internal organization data 2023-06-07
Record 1, English
Record 1, Subject field(s)
- Taxation
- Taxation Law
- Urban Planning
Record 1, Main entry term, English
- local improvement tax
1, record 1, English, local%20improvement%20tax
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- local improvement rate 2, record 1, English, local%20improvement%20rate
correct
- local improvement charge 2, record 1, English, local%20improvement%20charge
correct
- frontage rate 2, record 1, English, frontage%20rate
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Local improvement or frontage rates are ... designed to meet the cost of constructing works [such as sewers, streets, curbs, sidewalks, etc.] or of carrying on services which are not charged to the general funds of the corporation but rather to the owners of the properties directly benefited. Usually, local improvement rates are based on frontage, but other measures may be used, such as assessed value, square footage, or a per lot basis. 2, record 1, English, - local%20improvement%20tax
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Droit fiscal
- Aménagement urbain
Record 1, Main entry term, French
- taxe d'amélioration locale
1, record 1, French, taxe%20d%27am%C3%A9lioration%20locale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- taxe d'améliorations locales 2, record 1, French, taxe%20d%27am%C3%A9liorations%20locales
correct, feminine noun
- taxe de répartition locale 2, record 1, French, taxe%20de%20r%C3%A9partition%20locale
feminine noun
- taxe de façade 2, record 1, French, taxe%20de%20fa%C3%A7ade
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Les taxes dites d'améliorations locales (ou de répartition locale) appartiennent à la catégorie des taxes foncières spéciales. Elles servent à répartir dans le temps les coûts de l'aménagement des rues et de l'installation des systèmes d'approvisionnement et d'évacuation des eaux. Par ce truchement, les habitants d'un territoire font porter par les nouveaux résidents la totalité ou une partie appréciable du coût des infrastructures imposées par l'aménagement de nouveaux quartiers. 2, record 1, French, - taxe%20d%27am%C3%A9lioration%20locale
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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