TERMIUM Plus®
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DROIT PROPORTIONNEL [2 records]
Record 1 - internal organization data 2002-09-10
Record 1, English
Record 1, Subject field(s)
- Taxation Law
- Taxation
Record 1, Main entry term, English
- ad valorem duty
1, record 1, English, ad%20valorem%20duty
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A form of stamp duty applied to certain legal instruments. The duty is based on a percentage of the consideration for the transaction effected by the instrument. 2, record 1, English, - ad%20valorem%20duty
Record number: 1, Textual support number: 1 CONT
There are basically two types of duties, ad valorem and fixed duties. An ad valorem duty depends on the quantum of consideration while the fixed duty does not depend on the consideration involved. Documents arising from mergers and acquisition, excluding those exempt from tax, would attract ad valorem duty. 3, record 1, English, - ad%20valorem%20duty
Record 1, French
Record 1, Domaine(s)
- Droit fiscal
- Fiscalité
Record 1, Main entry term, French
- droit ad valorem
1, record 1, French, droit%20ad%20valorem
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- droit proportionnel 1, record 1, French, droit%20proportionnel
correct, masculine noun
- droit sur la valeur 1, record 1, French, droit%20sur%20la%20valeur
correct, masculine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-10-18
Record 2, English
Record 2, Subject field(s)
- Water Supply
Record 2, Main entry term, English
- quantity charge 1, record 2, English, quantity%20charge
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
(services d'eau) (droit proportionnel à la moyenne de consommation d'eau dans un établissement ou bâtiment d'un type donné) 2, record 2, English, - quantity%20charge
Record 2, French
Record 2, Domaine(s)
- Alimentation en eau
Record 2, Main entry term, French
- droit proportionnel
1, record 2, French, droit%20proportionnel
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Règlement sur les eaux et les égoûts dans les parcs nationaux. 2, record 2, French, - droit%20proportionnel
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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