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Record 1 1995-02-20

English

Subject field(s)
  • Government Accounting
  • Auditing (Accounting)
  • Translation (General)
CONT

To record transactions related to the Goods and Services Tax (GST), sub-category 42 has been established effective January 1, 1991. Seven source objects have been included under this sub-category while two class objects for GST payments have been added under sub-category 81. Those objects were effective on January 1, 1991, when the GST was implemented.

Key term(s)
  • record a transaction

French

Domaine(s)
  • Comptabilité publique
  • Vérification (Comptabilité)
  • Traduction (Généralités)
CONT

La sous-catégorie 42 est utilisée depuis le 1er janvier 1991 pour comptabiliser les opérations ayant trait à la taxe sur les produits et services (TPS), qui est entrée en vigueur à cette date. Sept articles d'origine y sont inclus, et deux articles de classification ont été ajoutés à la sous-catégorie 81 pour les paiements de la TPS.

Key term(s)
  • comptabiliser une opération

Spanish

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