TERMIUM Plus®

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

EXIGENCE DECLARATION MENSUELLE [1 record]

Record 1 2015-02-06

English

Subject field(s)
  • Taxation
  • Government Accounting
OBS

When a department provides taxable supplies, it is responsible for submitting monthly returns of GST/HST [Goods and Services Tax/Harmonized Sales Tax] collected and collectible to CRA [Canada Revenue Agency] for each reporting entity it administers, as required by legislation.

French

Domaine(s)
  • Fiscalité
  • Comptabilité publique
OBS

Quand un ministère effectue des fournitures taxables, il lui incombe légalement de présenter à l'ARC [Agence du revenu du Canada] des déclarations mensuelles sur la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] recouvrée et recouvrable pour chaque entité déclarante qu'il administre.

Spanish

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