TERMIUM Plus®

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

assessment of tax [3 records]

Record 1 2013-04-09

English

Subject field(s)
  • Taxation
DEF

The value set on taxable property.

French

Domaine(s)
  • Fiscalité

Spanish

Save record 1

Record 2 2013-03-07

English

Subject field(s)
  • Taxation
DEF

The act of computing the tax due (Source: Income Tax Act, S. 248(1)).

French

Domaine(s)
  • Fiscalité
OBS

Cotisation; cotisation fiscale. Source : Loi de l'impôt sur le revenu, art. 248(1).

Spanish

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

Serie de actos que dentro del procedimiento de gestión tributaria concretan una obligación líquida y exigible a cargo del administrado.

Key term(s)
  • liquidación del impuesto
Save record 2

Record 3 2005-11-08

English

Subject field(s)
  • Taxation
  • Taxation Law
DEF

The stated amount of tax requested for payment ... [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

French

Domaine(s)
  • Fiscalité
  • Droit fiscal

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
Save record 3

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