TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A good supplied by one commercial entity to another commercial entity for further processing, incorporation into another product or for resale with or without repackaging.  1, record 1, English, - product%20or%20substance%20for%20business%2Dto%2Dbusiness%20use

Record number: 1, Textual support number: 1 OBS

product or substance for business-to-business use: expression and definition standardized by the International Organization for Standardization (ISO).  2, record 1, English, - product%20or%20substance%20for%20business%2Dto%2Dbusiness%20use

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Bien fourni par une entité commerciale à une autre entité commerciale pour transformation ultérieure, intégration dans un autre produit ou revente avec ou sans reconditionnement.  1, record 1, French, - produit%20ou%20substance%20%C3%A0%20usage%20interentreprises

Record number: 1, Textual support number: 1 OBS

produit ou substance à usage interentreprises : expression et définition normalisées par l'Organisation internationale de normalisation (ISO).  2, record 1, French, - produit%20ou%20substance%20%C3%A0%20usage%20interentreprises

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Good that is not for resale or for any industrial, occupational, commercial, institutional, or other similar use.  1, record 2, English, - casual%20good

Record number: 2, Textual support number: 1 CONT

Essentially, a casual good is anything that people import for their personal use.  1, record 2, English, - casual%20good

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Marchandise autre que les marchandises importées en vue de leur vente ou d'usages industriels, professionnels, commerciaux ou collectifs ou à d'autres fins analogues.  2, record 2, French, - marchandise%20occasionnelle

Record number: 2, Textual support number: 1 CONT

Les Parties n'exigeront pas de certificat d'origine [...] pour l'importation commerciale de marchandises occasionnelles importées et présentées aux douanes comme une importation personnelle [...]  3, record 2, French, - marchandise%20occasionnelle

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 CONT

En las importaciones de mercancías no comerciales casuales importadas y presentadas en la aduana como una importación personal cuyo valor aduanero no exceda 1000 dólares [...], la Parte importadora podrá exigir que la factura contenga o se acompañe de una declaración del importador o del exportador de que el bien califica como originario.  1, record 2, Spanish, - bien%20casual

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The issue in this appeal is whether the appellant is entitled ... to a refund of the federal sales tax that it paid in respect of paper and cleaning suplies which were allegedly sold to an exempt purchaser, namely, [X], a certified public hospital.  1, record 3, English, - certified%20public%20hospital

Record number: 3, Textual support number: 2 CONT

The appellant maintains that it sold supplies to [X], which is a certified hospital ...  1, record 3, English, - certified%20public%20hospital

Record number: 3, Textual support number: 1 OBS

Articles and materials for the sole use of any bona fide public hospital certified to be such by the Department of Health, when purchased in good faith for use exclusively by that hospital and not for resale.  3, record 3, English, - certified%20public%20hospital

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le présent appel a pour but d'établir si l'appelant a droit [...] au remboursement de la taxe de vente fédérale qu'il a payée à l'égard de produits de papier et de produits de nettoyage qui ont été prétendument vendus à un acheteur exempté, le [X], un hôpital certifié.  1, record 3, French, - h%C3%B4pital%20public%20certifi%C3%A9

Record number: 3, Textual support number: 2 CONT

L'appelant soutient qu'il a vendu les produits à [X], qui est un hôpital certifié.  1, record 3, French, - h%C3%B4pital%20public%20certifi%C3%A9

Record number: 3, Textual support number: 1 OBS

Pour se qualifier comme administration hospitalière, un organisme doit être certifié comme hôpital public par le ministère de la Santé et du Bien-être social le dernier jour de son exercice.  3, record 3, French, - h%C3%B4pital%20public%20certifi%C3%A9

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The credit that one business house obtains from another when goods are purchased on time for resale or sale after manufacture. Mercantile credit facilitates the movement of goods from the producer to the distributor to the retailer.... Businessmen in good credit standing can operate in part with resources provided by their suppliers.  2, record 4, English, - mercantile%20credit

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Le crédit-fournisseurs consiste, de la part d'un fournisseur de marchandises ou de services, à accorder des délais de paiement à son client (lui-même commerçant au sens juridique).  3, record 4, French, - cr%C3%A9dit%2Dfournisseurs

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Crédito concedido entre comerciantes.  2, record 4, Spanish, - cr%C3%A9dito%20mercantil