TERMIUM Plus®

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DROIT PROPORTIONNEL [2 records]

Record 1 2002-09-10

English

Subject field(s)
  • Taxation Law
  • Taxation
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.

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.

French

Domaine(s)
  • Droit fiscal
  • Fiscalité

Spanish

Save record 1

Record 2 1996-10-18

English

Subject field(s)
  • Water Supply
OBS

(services d'eau) (droit proportionnel à la moyenne de consommation d'eau dans un établissement ou bâtiment d'un type donné)

French

Domaine(s)
  • Alimentation en eau
OBS

Règlement sur les eaux et les égoûts dans les parcs nationaux.

Spanish

Save record 2

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