TERMIUM Plus®

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DROIT SUPPLEMENTAIRE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-10-24

English

Subject field(s)
  • Customs and Excise
  • Foreign Trade
CONT

Following the reclassification, and in accordance with section 43 of the Excise Act, 2001, the CBSA [Canada Border Services Agency] imposed an additional duty.

OBS

Term used by Revenue Canada, Customs.

French

Domaine(s)
  • Douanes et accise
  • Commerce extérieur
CONT

La surtaxe est un droit imposé par décret du conseil conformément aux articles et aux paragraphes 53,55(1), 60,63,68(1) ou 78 du Tariff des douanes. Si les marchandises auxquelles elle s'applique sont déjà imposables, c'est alors un droit supplémentaire.

OBS

Terme utilisé par Revenu Canada, Douanes.

Spanish

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