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GOVERNMENT CANADA TAX EXPENDITURES [3 records]

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
CONT

The basis for the self-assessment tax system which has been used by the federal government to determine and assess provincial retail sales, consumption and use taxes under the Reciprocal Taxation Agreement and to make payment of taxes to the participating provinces. These payments, which have been based on departmental and agency expenditures, are made to the provinces centrally by the Transitional Taxation Branch/ITC of Supply and Services Canada.

French

Domaine(s)
  • Fiscalité
CONT

La base du régime d'autocotisation du gouvernement fédéral qui sert à établir les taxes provinciales de vente au détail, de consommation et d'utilisation payées aux provinces participantes en vertu des accords de réciprocité fiscale. Ces paiements de taxes, qui se fondent sur les dépenses des ministères et organismes, sont effectués par le ministère des Approvisionnements et Services (Centre de fiscalité intergouvernementale/Accords fiscaux transitoires).

Spanish

Save record 1

Record 2 1996-11-12

English

Subject field(s)
  • Financial and Budgetary Management
  • Public Sector Budgeting
CONT

The basis for the self-assessment tax system which has been used by the federal government to determine and assess provincial retail sales, consumption and use taxes under the Reciprocal Taxation Agreements and to make payment of taxes to the participating provinces. These payments, which have been based on departmental and agency expenditures, are made to the provinces centrally by the Transitional Taxation Branch/ITC of Supply and Services Canada.

Key term(s)
  • agency expenditure
  • agency expenses
  • agency expense
  • agency spending

French

Domaine(s)
  • Gestion budgétaire et financière
  • Budget des collectivités publiques
CONT

La base du régime d'autocotisation du gouvernement fédéral, qui sert à établir les taxes provinciales de vente au détail, de consommation et d'utilisation payées aux provinces participantes en vertu des accords de réciprocité fiscale. Ces paiements de taxes, qui se fondent sur les dépenses des ministères et organismes, sont effectués par le ministère des Approvisionnements et Services (Centre de fiscalité intergouvernementale/Accords fiscaux transitoires).

Key term(s)
  • dépenses d'un organisme
  • dépense d'un organisme

Spanish

Save record 2

Record 3 1995-04-18

English

Subject field(s)
  • Organizations, Administrative Units and Committees
  • Government Accounting
CONT

The basis for the self-assessment tax system which has been used by the federal government to determine and assess provincial retail sales, consumption and use taxes under the Reciprocal Taxation Agreements and to make payment of taxes to the participating provinces. These payments, which have been based on departmental and agency expenditures are made to the provinces centrally by the Transitional Taxation Branch/ITC of Supply and Services Canada. Without a central data bank, departments would be required to incur the cost of establishing and maintaining the necessary administrative structures to support this program.

French

Domaine(s)
  • Organismes, unités administratives et comités
  • Comptabilité publique
CONT

La base du régime d'autocotisation du gouvernement fédéral, qui sert à établir les taxes provinciales de vente au détail, de consommation et d'utilisation payées aux provinces participantes en vertu des accords de réciprocité fiscale. Ces paiements de taxes, qui se fondent sur les dépenses des ministères et organismes, sont effectuées par le ministère des Approvisionnements et Services (Centre de fiscalité intergouvernementale/Accords fiscaux transitoires). Sans une banque centrale de données, les ministères auraient à supporter le coût de la mise sur pied et du maintien des structures administratives nécessaires pour soutenir ce programme.

OBS

Source : Guide d'administration financière pour les ministères et les organismes du gouvernement.

Spanish

Save record 3

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