TERMIUM Plus®

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DECLARATION ANNUELLE COMBINEE [1 record]

Record 1 1996-05-23

English

Subject field(s)
  • Various Proper Names
  • Taxation
OBS

Some small businesses have the option of filing their annual GST return at the same time as their individual income tax return. Using a combined form, they can also offset money owed from one return with a credit from the other, or combine the debits from the two returns and make a single payment.

French

Domaine(s)
  • Appellations diverses
  • Fiscalité
OBS

Certaines petites entreprises ont le choix de produire leur déclaration annuelle de TPS en même temps que leur déclaration de revenus des particuliers. L'utilisation d'une déclaration annuelle combinée leur permet de compenser un débit dans une déclaration par un crédit dans l'autre déclaration, ou encore de combiner les débits des deux déclarations et de faire un seul versement.

Spanish

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