TERMIUM Plus®

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

perception de la taxe [1 record]

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Alphabetical list of terms

Record 1 2007-05-15

English

Subject field(s)
  • Taxation
CONT

Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply.

French

Domaine(s)
  • Fiscalité
CONT

Perception et versement de la taxe prévue [...] La personne qui effectue une fourniture taxable doit, à titre de mandataire de sa Majesté du chef du Canada, percevoir la taxe payable par l'acquéreur en vertu de la section II.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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