TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Starting December 14, 2024, [the federal government is] giving a tax break to all Canadians. With a GST [goods and services tax]/HST [harmonized sales tax] exemption across the country, Canadians will be able to buy essentials like groceries, snacks, and kids clothing – all tax-free.  1, record 1, English, - tax%20break

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

À compter du 14 décembre 2024, [le gouvernement fédéral accordera] un congé de taxe à tous les Canadiens. Grâce à une exemption de la TPS [taxe sur les produits et services]/TVH [taxe de vente harmonisée] dans tout le pays, les Canadiens n'auront aucune taxe à payer à l'achat de produits essentiels comme des aliments, des collations et des vêtements pour enfants.  1, record 1, French, - cong%C3%A9%20de%20taxe

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Where an individual has more than one place of residence, the place of residence that is not first in order of importance to that individual would be that individual’s secondary place of residence as it would be subordinate to the primary place of residence (i.e. it is used mainly for recreational purposes or it is occupied less than another).  2, record 2, English, - primary%20place%20of%20residence

Record number: 2, Textual support number: 1 OBS

While there is some similarity to the term "principal residence" used under the Income Tax Act(ITA), the determination of principal residence is not necessarily an indicator of whether the residence would be the individual' s primary place of residence for GST/HST [Goods and Services Tax/Harmonized Sales Tax] purposes.  2, record 2, English, - primary%20place%20of%20residence

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Lorsqu'un particulier a plus d'une résidence, la résidence qui n'est pas la plus importante pour ce particulier est la résidence secondaire puisqu'elle est subordonnée à la résidence habituelle (p. ex. elle est utilisée principalement à des fins de loisirs ou est occupée moins qu'une autre).  2, record 2, French, - r%C3%A9sidence%20habituelle

Record number: 2, Textual support number: 1 OBS

Même si l'expression «résidence habituelle» a des similitudes avec l'expression «résidence principale» utilisée dans la Loi de l'impôt sur le revenu (LIR), la détermination de la résidence principale n'indique pas nécessairement que la résidence est la résidence habituelle du particulier aux fins de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée].  2, record 2, French, - r%C3%A9sidence%20habituelle

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 CONT

A efectos fiscales, las personas se clasifican como "residentes" si su residencia o lugar de residencia principal se encuentra dentro del país o si la persona está presente en el dicho durante más de 182 días en cualquier período de 12 meses que finalice dentro del año fiscal aplicable.  1, record 2, Spanish, - lugar%20de%20residencia%20principal

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

GST/HST [goods and services tax/harmonized sales tax] health care rebate... hospitals can claim an 83-per-cent rebate... of the GST and the federal component of the HST that they pay on inputs used in their exempt supplies.  2, record 3, English, - GST%2FHST%20health%20care%20rebate

Record number: 3, Textual support number: 1 OBS

GST: goods and services tax  3, record 3, English, - GST%2FHST%20health%20care%20rebate

Record number: 3, Textual support number: 2 OBS

HST : harmonized sales tax  3, record 3, English, - GST%2FHST%20health%20care%20rebate

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Remboursement de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] pour soins de santé [...] les hôpitaux peuvent demander un remboursement de 83 % [...] de la TPS et de la composante fédérale de la TVH qu'ils paient sur les intrants utilisés dans leurs fournitures exonérées.  2, record 3, French, - remboursement%20de%20la%20TPS%2FTVH%20pour%20soins%20de%20sant%C3%A9

Record number: 3, Textual support number: 1 OBS

TPS : remboursement de la taxe sur les produits et services  3, record 3, French, - remboursement%20de%20la%20TPS%2FTVH%20pour%20soins%20de%20sant%C3%A9

Record number: 3, Textual support number: 2 OBS

TVH : taxe de vente harmonisée  3, record 3, French, - remboursement%20de%20la%20TPS%2FTVH%20pour%20soins%20de%20sant%C3%A9

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

GST/HST memorandum 25. 2.  1, record 4, English, - Designation%20of%20Hospital%20Authorities

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Mémorandum sur la TPS/TVH 25.2.  1, record 4, French, - D%C3%A9signation%20d%27administrations%20hospitali%C3%A8res

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

"Tax amnesty" is a limited-time opportunity for a specified group of taxpayers to pay a defined amount in exchange for forgiveness of a tax liability(including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax.... Canada has a "tax amnesty" under both the "Income Tax Act" for income tax-related offences and under the "Excise Tax Act" for GST/HST(goods and services tax/harmonized sales tax) matters.  2, record 5, English, - tax%20amnesty

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

amnistie fiscale : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  2, record 5, French, - amnistie%20fiscale

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 CONT

En la literatura se suele citar, por su carácter global, la definición aportada por Lerman [...]: por amnistía fiscal, "se entiende una medida o conjunto de medidas con el fin de condonar penas o sanciones de carácter civil y criminal a los contribuyentes, que admitan voluntariamente no haber pagado la deuda impositiva correspondiente a impuestos de períodos precedentes —o haberlo hecho parcialmente—, y que ahora declaran por entero".  3, record 5, Spanish, - amnist%C3%ADa%20fiscal

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

HST Image of NGC 4261 : A giant disk of cold gas and dust fuels a possible black hole at the core of the galaxy. Estimated to be 300 light-years across, the disk is tipped enough(about 60 degrees) to provide astronomers with a clear view of the bright hub, which presumably harbors the black hole.  2, record 6, English, - bright%20hub

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Treasury Board of Canada Secretariat. The Policy objective is to ensure that the provisions of the Federal-Provincial RTA(reciprocal taxation agreements) and CITCA(Comprehensive Integrated Tax Coordination Agreements) concluded with provincial governments in respect of the payment of certain provincial taxes and the collection and remittance of general PST and HST are adhered to and implemented by all federal government departments and agencies.  1, record 7, English, - Policy%20on%20the%20Collection%20and%20Remittance%20of%20Provincial%20Sales%20Taxes%20%28Application%20of%20Reciprocal%20Taxation%20Agreements%20and%20Comprehensive%20Integrated%20Tax%20Coordination%20Agreements%29

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Secrétariat du Conseil du Trésor du Canada. L'objectif de la politique est d'assurer que les dispositions des ARF (application des accords de réciprocité fiscale) et des EIGCF (ententes intégrées globales de coordination fiscale) conclus entre le gouvernement fédéral et les provinces concernant le paiement de certaines taxes provinciales et la perception et la remise des TVP générales ainsi que de la TVH soient observées et mises en œuvre par tous les ministères et organismes fédéraux.  1, record 7, French, - Politique%20sur%20la%20perception%20et%20remise%20des%20taxes%20de%20vente%20provinciales%20%28Application%20des%20accords%20de%20r%C3%A9ciprocit%C3%A9%20fiscale%20et%20des%20ententes%20int%C3%A9gr%C3%A9es%20globales%20de%20coordination%20fiscale%29

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

[The method of] ... simplified rules for calculating the public service body rebate for small organizations.  2, record 8, English, - Prescribed%20Method%20of%20Calculating%20Rebate

Record number: 8, Textual support number: 1 OBS

Under these [simplified] rules, the amount of tax paid or payable by a qualifying public service body in respect of an input is, for the purposes of calculating the rebate, deemed to be the amount determined by multiplying a factor(7/107ths prior to the HST [harmonized sales tax]) to the total of the GST [goods and services tax]-included purchase price or rent and any import duties, non-recoverable prescribed provincial tax, gratuities and late payment penalties also paid by the body in respect of the input.  2, record 8, English, - Prescribed%20Method%20of%20Calculating%20Rebate

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Méthode de calcul simplifiée du remboursement accordé aux organismes de services publics.  2, record 8, French, - m%C3%A9thode%20de%20calcul%20du%20remboursement

Record number: 8, Textual support number: 1 OBS

Selon cette méthode [de calcul du remboursement], le montant de taxe payé ou payable par les organismes de services publics par les organismes de services ou payable par les organismes de service publics admissibles relativement à un intrant est réputé correspondre, aux fins du calcul du remboursement, au produit de la multiplication d'un facteur (7/107 avant la mise en œuvre de la TVH [taxe de vente harmonisée]) par le total du prix d'achat ou du loyer, TPS [taxe sur les produits et services] incluse, et des droits d'importation, de la taxe provinciale prévue par règlement et non recouvrable, pour paiement en retard également payés par l'organisme relativement à l'intrant.  2, record 8, French, - m%C3%A9thode%20de%20calcul%20du%20remboursement

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

To improve GST/HST compliance, the Agency implemented the GST/HST Enhanced Registration Review program to validate client information and assist in quickly identifying potentially high-risk registrants. The program started as a pilot project in the St. John's Tax Centre in December 2000 and was implemented nationally in 2003-2004.  3, record 9, English, - GST%2FHST%20Enhanced%20Registration%20Review

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Afin d'améliorer l'observation relative à la TPS/TVH [taxe sur les produits et les services / taxe de vente harmonisée], l'Agence a mis en œuvre le programme de révision approfondie de l'inscription à la TPS/TVH pour valider les renseignements sur les clients et aider à repérer rapidement les inscrits pouvant présenter un risque élevé.  3, record 9, French, - R%C3%A9vision%20approfondie%20de%20l%27inscription%20%C3%A0%20la%20TPS%2FTVH

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

For GST/HST [goods and services tax/harmonized sales tax] purposes, a selected listed financial institution during a fiscal year satisfies the following two conditions : must be a listed financial institution described in any subparagraphs... of the Act during your taxation year in which its fiscal year ends and during its preceding taxation year, and is required to allocate taxable income(or income, if an individual, an estate of a decreased individual, or a trust) for income tax purposes between at least one participating province and at least one non-participating province during the current taxation year and the immediately preceding taxation year.  2, record 10, English, - selected%20listed%20financial%20institution

Record number: 10, Textual support number: 2 CONT

Selected listed financial institutions are required to determine their net Tax liability using a special attribution method.  3, record 10, English, - selected%20listed%20financial%20institution

Record number: 10, Textual support number: 1 OBS

New term introduced in 1997 with the implementation of the harmonized sales tax.  3, record 10, English, - selected%20listed%20financial%20institution

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Aux fins de la TPS/TVH [taxe sur les produits et les services/taxe de vente harmonisée], une institution financière désignée décrite à l'un des sous-alinéas [...] de la Loi durant son année d'imposition au cours de laquelle se termine son exercice et durant l'année d'imposition précédente; et répartir son revenu imposable (ou son revenu si un particulier, une succession d'un particulier décédé ou une fiducie) aux fins de l'impôt entre au moins une province participante et au moins une province non participante durant l'année d'imposition courante et l'année d'imposition précédente.  2, record 10, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re

Record number: 10, Textual support number: 2 CONT

Les institutions financières désignée particulière sont tenues de calculer la taxe nette à payer selon une méthode d'attribution spéciale.  3, record 10, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re

Record number: 10, Textual support number: 1 OBS

Nouvelle expression introduite en 1997, avec la mise en œuvre de la taxe de vente harmonisée.  3, record 10, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

The GST/HST [Goods and Services Tax/Harmonized Sales Tax] paid by the recipient on its input into the project may be considered to be part of the eligible project costs under a transfer payment agreement...  1, record 11, English, - eligible%20project%20cost

Record number: 11, Textual support number: 1 OBS

eligible project cost: term usually used in the plural.  2, record 11, English, - eligible%20project%20cost

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

La TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] versée par le bénéficiaire au titre des intrants utilisés dans le cadre du projet peut être considérée comme faisant partie des coûts admissibles du projet en vertu d'un accord de paiement de transfert [...]  1, record 11, French, - co%C3%BBt%20admissible%20du%20projet

Record number: 11, Textual support number: 1 OBS

coût admissible du projet : terme habituellement utilisé au pluriel.  2, record 11, French, - co%C3%BBt%20admissible%20du%20projet

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

When a department provides taxable supplies, it is responsible for submitting monthly returns of GST/HST [Goods and Services Tax/Harmonized Sales Tax] collected and collectible to CRA [Canada Revenue Agency] for each reporting entity it administers, as required by legislation.  1, record 12, English, - monthly%20reporting%20requirement

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Quand un ministère effectue des fournitures taxables, il lui incombe légalement de présenter à l'ARC [Agence du revenu du Canada] des déclarations mensuelles sur la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] recouvrée et recouvrable pour chaque entité déclarante qu'il administre.  1, record 12, French, - exigence%20de%20d%C3%A9claration%20mensuelle

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Certain services, such as legal, accounting, or professional services, which may be purchased by an Indian Band on or off a reserve for band management activities are also not subject to GST/HST.  2, record 13, English, - band%20management%20activity

Record number: 13, Textual support number: 1 OBS

band management activity: term usually used in the plural.  3, record 13, English, - band%20management%20activity

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Certains services, tels que les services juridiques, comptables ou professionnels, qu'une bande indienne peut acheter dans une réserve ou hors réserve pour des activités de gestion de la bande ne sont pas assujettis non plus à la TPS/TVH.  2, record 13, French, - activit%C3%A9%20de%20gestion%20de%20la%20bande

Record number: 13, Textual support number: 1 OBS

activité de gestion de la bande : terme habituellement utilisé au pluriel.  3, record 13, French, - activit%C3%A9%20de%20gestion%20de%20la%20bande

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Secretary of State(International Financial Institutions)... today announced further details and refinements to two relieving measures that were initially proposed on December 10, 1998 relating to the treatment under the Goods and Services Tax and Harmonized Sales Tax(GST/HST) of sale-leaseback arrangements and certain sales by provincial Crown agents.  1, record 14, English, - relieving%20measure

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Le secrétaire d'État (Institutions financières internationales) [...], a annoncé aujourd'hui un supplément d'information et des améliorations visant deux mesures d'assouplissement qui avaient été proposées le 10 décembre 1998 relativement au traitement, sous le régime de la taxe sur les produits et services et de la taxe de vente harmonisée (TPS/TVH), des contrats de cession-bail et de certaines ventes effectuées par les mandataires provinciaux.  2, record 14, French, - mesure%20d%27assouplissement

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Zero-rated supplies means supplies of goods and services subject to GST/HST [goods and services tax/harmonized sales tax] at a rate of 0%. Zero-rated goods and services include most goods and services exported from Canada, most transportation services provided in Canada for merchandise destined to a location outside Canada, and most prescription drugs and medical devices.  3, record 15, English, - zero%2Drated%20supply

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Dans le cadre de la taxe sur les produits et services, bien ou service pour lequel l’acquéreur n’est pas tenu de payer la taxe, mais pour lequel le fournisseur a le droit de demander un crédit de taxe sur les intrants, par exemple une exportation ou un produit alimentaire de base.  2, record 15, French, - fourniture%20d%C3%A9tax%C3%A9e

Record number: 15, Textual support number: 1 CONT

Fournitures détaxées désigne les fournitures de produits et services qui sont assujetties à la TPS/TVH [taxe sur les produits et services / taxe de vente harmonisée] au taux de 0 %. Ces fournitures comprennent les produits et services suivants : la plupart des produits et services exportés du Canada; la plupart des services de transport fournis au Canada pour des marchandises destinées à l'extérieur du Canada; la plupart des médicaments sur ordonnance et des appareils médicaux.  3, record 15, French, - fourniture%20d%C3%A9tax%C3%A9e

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

The Near Infrared Camera and Multi-Object Spectrometer(NICMOS) is a second-generation instrument to be installed on the Hubble Space Telescope(HST) during the February 13, 1997 on-orbit servicing mission. NICMOS will provide infrared imaging and spectroscopic observations of astronomical targets in the spectral range 0. 8-2. 5 microns.  2, record 16, English, - near%2Dinfrared%20camera%20and%20multi%2Dobject%20spectrometer

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

La campagne d'observation à l'aide de l'instrument NICMOS (caméra dans le proche infrarouge et spectromètre à objets multiples), au cours de laquelle on a utilisé le miroir secondaire du télescope pour obtenir une mise au point optimale de la caméra n° 3, a été conduite avec succès en janvier.  2, record 16, French, - cam%C3%A9ra%20dans%20le%20proche%20infrarouge%20et%20spectrom%C3%A8tre%20%C3%A0%20objets%20multiples

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

GST/HST(goods and services tax/harmonized sales tax) interest and penalty compound daily... Prescribed interest rates are adjusted every calendar quarter.  3, record 17, English, - prescribed%20interest%20rate

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Taux d'intérêt théorique que la législation fiscale fixe à intervalles réguliers aux fins du calcul des divers avantages réputés ainsi que des créances et des remboursements.  3, record 17, French, - taux%20d%27int%C3%A9r%C3%AAt%20prescrit

Record number: 17, Textual support number: 1 CONT

La pénalité et les intérêts relatifs à la TPS/TVH (taxe sur les produits et services/taxe de vente harmonisée) sont composés quotidiennement [...] Les taux d'intérêt réglementaires sont rajustés à chaque trimestre civil.  2, record 17, French, - taux%20d%27int%C3%A9r%C3%AAt%20prescrit

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Canada Revenue Agency’’s form GST510.  1, record 18, English, - Application%20for%20GST%2FHST%20Public%20Service%20Bodies%27%20Rebate%20and%20GST%20Self%2Dgovernment%20Refund

Record number: 18, Textual support number: 2 OBS

Canada Revenue Agency’s form GST66.  1, record 18, English, - Application%20for%20GST%2FHST%20Public%20Service%20Bodies%27%20Rebate%20and%20GST%20Self%2Dgovernment%20Refund

Record number: 18, Textual support number: 3 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 18, English, - Application%20for%20GST%2FHST%20Public%20Service%20Bodies%27%20Rebate%20and%20GST%20Self%2Dgovernment%20Refund

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Formulaire GST66 de l'Agence du revenu du Canada.  1, record 18, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20organismes%20de%20services%20publics%20et%20de%20TPS%20pour%20gouvernements%20autonomes

Record number: 18, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée.  1, record 18, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20organismes%20de%20services%20publics%20et%20de%20TPS%20pour%20gouvernements%20autonomes

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Canada Customs and Revenue Agency(CCRA), Film Services Units provide service to Canadians and non-residents in the film and television industry. This includes non-resident actors and behind-the-scenes personnel who provide services in Canada. The Film Services Units administer or provide access to all CCRA programs dealing with film production in Canada. Its responsibilities include dealing with tax matters related to non-resident actors and behind-the-scenes personnel, and the federal tax-credit programs for Canadian and non-resident film productions. Film Services Units serve as a gateway to other CCRA services specific to the film industry, such as customs and the GST/HST.  1, record 19, English, - Film%20Services%20Unit

Record number: 19, Textual support number: 2 OBS

The acronym FSU is used, but not official.  2, record 19, English, - Film%20Services%20Unit

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Agence des douanes et du revenu du Canada (ADRC), ces unités spécialisés fournissent des services aux Canadiens et aux non-résidents qui travaillent dans l'industrie du film et de la télévision, y compris les acteurs non résidents et les employés des coulisses qui rendent des services au Canada. Les unités des services pour l'industrie cinématographique administrent tous les programmes de l'ADRC reliés à la production cinématographique au Canada, ou en fournissent l'accès. Elles sont notamment responsables du traitement des questions fiscales touchant les acteurs non résidents et le personnel des coulisses, et les programmes de crédits d'impôt fédéral pour les productions cinématographiques canadiennes et étrangères. Les unités servent de porte d'entrée aux autres services de l'ADRC visant l'industrie cinématographique, tels que les douanes et la TPS/TVH.  1, record 19, French, - Unit%C3%A9%20des%20services%20pour%20l%27industrie%20cin%C3%A9matographique

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

If the importer does not want to use the entire stock immediately or he is not in a position to pay the full customs duty leviable on the goods, he can file an into-bond Bill of entry for warehousing of the goods.  2, record 20, English, - full%20customs%20duty

Record number: 20, Textual support number: 2 CONT

Full customs duty will apply. The GST/HST is also payable on full value where there is no relief available under any other provision(e. g. Canadian Goods Returned.)  3, record 20, English, - full%20customs%20duty

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

Le procédé appliqué au produit en modifie considérablement les caractéristiques essentielles. Par conséquent, le produit ne peut être importé en vertu du numéro tarifaire 9992.00.00 et l'importateur doit s'attendre à payer le plein montant des droits de douane sur le produit lorsqu'il revient au Canada, sauf si celui-ci respecte les conditions du Programme des marchandises canadiennes à l'étranger.  1, record 20, French, - plein%20montant%20des%20droits%20de%20douane

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

[Canada Revenue Agency] issued more than 70 million CCTB [Canada Child Tax Benefit] and GST/HST [goods and sales tax/harmonized sales tax] credit payments, totalling close to $12. 5 billion, to over 11 million low-and moderate-income recipients.  2, record 21, English, - low%2Dincome%20recipient

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

This retroactive relief therefore ensures a consistent [GST/HST] tax treatment for registrants who made these supplies during this period.  1, record 22, English, - retroactive%20relief

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Cet allégement avec effet rétroactif assure donc un traitement fiscal [aux fins de la TPS/TVH] uniforme des inscrits qui ont effectué de telles fournitures au cours de cette période.  1, record 22, French, - all%C3%A9gement%20avec%20effet%20r%C3%A9troactif

Record number: 22, Textual support number: 1 OBS

allègement : Cette graphie, puisée des Rectifications de l'orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004).  2, record 22, French, - all%C3%A9gement%20avec%20effet%20r%C3%A9troactif

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Third parties seeking information on behalf of a client are only permitted to inquire into the status of a GST/HST account if they are specifically authorized by the client to do so. Confidential information may be released to a third party with the consent of the particular person. Consent may be provided in writing by way of a Business Consent Form(RC59) or a letter containing the same information.  2, record 23, English, - Business%20Consent%20Form

Record number: 23, Textual support number: 2 OBS

RC59: Code of a form used by Revenue Canada.  3, record 23, English, - Business%20Consent%20Form

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Formulaire utilisé par Revenu Canada pour obtenir le consentement de divulguer des renseignements confidentiels à une tierce partie.  2, record 23, French, - Formulaire%20d%27autorisation%20de%20l%27entreprise

Record number: 23, Textual support number: 1 OBS

RC59 : Code d’un formulaire employé par Revenu Canada.  2, record 23, French, - Formulaire%20d%27autorisation%20de%20l%27entreprise

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Revenue Canada, GST/HST Rulings and Interpretations Directorate.  2, record 24, English, - General%20Operations%20and%20Border%20Issues

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Revenu Canada, Direction des décisions et des interprétations - TPS/TVH.  2, record 24, French, - Op%C3%A9rations%20g%C3%A9n%C3%A9rales%20et%20questions%20frontali%C3%A8res

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

[Canada Revenue Agency] issued more than 70 million CCTB [Canada Child Tax Benefit] and GST/HST [goods and sales tax/harmonized sales tax] credit payments, totalling close to $12. 5 billion, to over 11 million low-and moderate-income recipients.  1, record 25, English, - moderate%2Dincome%20recipient

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

[L'Agence du revenu du Canada a] distribué plus de 70 millions de paiements, totalisant près de 12,5 milliards de dollars, à plus de 11 millions de bénéficiaires à revenus faibles ou modestes.  1, record 25, French, - b%C3%A9n%C3%A9ficiaire%20%C3%A0%20revenu%20modeste

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

GST(Goods and Services Tax). HST(Harmonized Sales Tax).  4, record 26, English, - Excise%20and%20GST%2FHST%20News

Record number: 26, Textual support number: 2 OBS

The GST/HST News has been renamed the Excise and GST/HST News. This new title more accurately reflects the name and activities of the Excise and GST/HST Rulings Directorate and the services we provide.  1, record 26, English, - Excise%20and%20GST%2FHST%20News

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

TPS (Taxe sur les produits et services). TVH (Taxe de vente harmonisée).  4, record 26, French, - Nouvelles%20de%20l%27accise%20et%20de%20la%20TPS%2FTVH

Record number: 26, Textual support number: 2 OBS

Le nom des Nouvelles de la TPS/TVH a été modifié; notre bulletin s'intitule maintenant Nouvelles de l'accise et de la TPS/TVH. Ce nouveau nom tient compte davantage des activités et du nom de la Direction de l'accise et des décisions de la TPS/TVH, ainsi que des services que cette dernière fournit.  1, record 26, French, - Nouvelles%20de%20l%27accise%20et%20de%20la%20TPS%2FTVH

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

... [the Canada Revenue Agency's] fiscal impact totals also include results in addressing the underground economy through the Contract Payment Reporting System, where results exceed... [the] commitment to the Government of Canada in 2004-2005 : 33 050 additional individual and corporate tax returns were filed, totalling more than $233 million in federal and provincial/territorial assessments and registered or reactivated 565 GST/HST [goods and services tax/harmonized sales tax] accounts.  1, record 27, English, - Contract%20Payment%20Reporting%20System

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

Les totaux des incidences fiscales comprennent aussi des résultats dans le traitement de l'économie clandestine par l'intermédiaire du Système de déclaration des paiements contractuels, dont les résultats ont dépassé les engagements que nous avons pris envers le gouvernement du Canada en 2004-2005 : 33 050 déclarations de revenus des particuliers et des sociétés supplémentaires ont été produites, totalisant plus de 233 millions de dollars en cotisations fédérales, provinciales et territoriales, et 565 comptes de TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] ont été inscrits ou réactivés.  1, record 27, French, - Syst%C3%A8me%20de%20d%C3%A9claration%20des%20paiements%20contractuels

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

For purposes of the HST [harmonized sales tax], certain persons will be deemed to be resident in a particular province in specified circumstances. These rules will be based on the deeming rules contained in subsection 132(1) of the Excise Tax Act. For example, a corporation will be deemed to be resident in a particular province if it is incorporated in that province. In addition, for some purposes, the residence of an individual will be deemed to be the individual' s mailing address. Also, a person will be regarded as resident in a particular province if the person has a permanent establishment in that province. Finally, a person may be regarded as resident in a particular province based on general legal principles.  2, record 28, English, - resident

Record number: 28, Textual support number: 1 OBS

Income Tax Act, s. 250.  3, record 28, English, - resident

Record number: 28, Textual support number: 2 OBS

resident: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 28, English, - resident

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Aux fins de la TVH [taxe de vente harmonisée], certaines personnes seront réputées être résidentes d'une province participante, dans certaines circonstances. Ces règles se fonderont sur les règles déterminatives du paragraphe 132(1) de la Loi sur la taxe d'accise. Par exemple, une société sera réputée résidente d'une province donnée si elle est constituée dans cette province. De plus, à certaines fins, mentionnées dans le document, la résidence d'un particulier sera réputée être son adresse postale. Aussi, une personne sera considérée comme résident d'une province participante si elle a un établissement stable dans cette province. Enfin, une personne peut être considérée comme résidente d'une province participante selon le principe général de droit.  2, record 28, French, - r%C3%A9sident

Record number: 28, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, art. 250.  3, record 28, French, - r%C3%A9sident

Record number: 28, Textual support number: 2 OBS

résident : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  3, record 28, French, - r%C3%A9sident

Record 28,  Textual support,  Spanish

Record number: 28, Textual support number: 1 DEF

Persona física o jurídica con domicilio en un país a efectos legales. El residente puede tener la nacionalidad del país o ser extranjero. La residencia tiene una gran transcendencia en lo que respecta a obligaciones fiscales, aspectos de control de cambios, adquisición de la nacionalidad, etc.  1, record 28, Spanish, - residente

Record number: 28, Textual support number: 1 OBS

residente: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 28, Spanish, - residente

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

Supplies listed in Schedule V to the Excise Tax Act, such as those relating to used residential real property, health care services, educational services, child and personal care services, public sector bodies, and financial services.  3, record 29, English, - exempt%20supply

Record number: 29, Textual support number: 1 CONT

A person who makes exempt supplies is not required to charge GST [good and services tax] or HST [harmonized sales tax] in respect of the supply and is not entitled to claim input tax credits to recover tax paid on inputs used in making those supplies.  3, record 29, English, - exempt%20supply

Record number: 29, Textual support number: 1 OBS

Compare: taxable supply; zero-rated supply.  3, record 29, English, - exempt%20supply

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Fourniture figurant à l'annexe V de la Loi sur la taxe d'accise; celles qui sont liées aux immeubles résidentiels usagés, aux services de santé, aux services d'enseignement, aux services de garde d'enfants et aux soins personnels, aux organismes du secteur public et aux services financiers.  2, record 29, French, - fourniture%20exon%C3%A9r%C3%A9e

Record number: 29, Textual support number: 1 CONT

Une personne qui effectue des fournitures exonérées n'est pas tenue de faire payer la TPS [taxe sur les produits et services] ou la TVH [taxe de vente harmonisée] à l'égard de ces fournitures et elle ne peut demander de crédit de taxe sur les intrants pour recouvrer la taxe payée à l'égard d'intrants qui lui servent à exécuter ces fournitures.  2, record 29, French, - fourniture%20exon%C3%A9r%C3%A9e

Record number: 29, Textual support number: 1 OBS

Voir fourniture détaxée et fourniture taxable.  2, record 29, French, - fourniture%20exon%C3%A9r%C3%A9e

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

A method used to simplify the way eligible small businesses, public service bodies and charities may calculate their GST/HST(goods and services tax/harmonized sales tax) net tax liability.  2, record 30, English, - streamlined%20accounting%20method

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Méthode qui permet de simplifier le calcul de la TPS/TVH (taxe sur les produits et services/taxe de vente harmonisée) nette à payer par les petites entreprises, les organismes de services publics et les organismes de bienfaisance admissibles.  2, record 30, French, - m%C3%A9thode%20de%20comptabilit%C3%A9%20abr%C3%A9g%C3%A9e

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

A streamlined accounting method used by public service bodies(municipalities, universities, colleges, schools, hospitals, and qualifying non-profit organizations) to calculate their net GST/HST(goods and services tax/harmonized sales tax) liability to Revenue Canada [now Canada Revenue Agency].  4, record 31, English, - Special%20Quick%20Method%20for%20Public%20Service%20Bodies

Record number: 31, Textual support number: 1 CONT

The Streamlined Accounting(GST/HST) Regulations prescribe simplified methods of determining a registrants’ net tax remittable under the Goods and Services Tax or Harmonized Sales Tax(GST/HST). These amendments to the Regulations allow certain charities to use a "Special Quick Method" of accounting for net tax that is appropriate to their circumstances.  5, record 31, English, - Special%20Quick%20Method%20for%20Public%20Service%20Bodies

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Méthode de comptabilité abrégée utilisée par les organismes de services publics (municipalités, universités, collèges, écoles, hôpitaux et organismes à but non lucratif admissibles) pour calculer le montant net de TPS/TVH (taxe sur les produits et services/taxe de vente harmonisée) à verser à Revenu Canada [maintenant l'Agence du revenu du Canada].  4, record 31, French, - m%C3%A9thode%20rapide%20sp%C3%A9ciale%20%C3%A0%20l%27intention%20des%20organismes%20de%20services%20publics

Record number: 31, Textual support number: 1 CONT

Le Règlement sur la comptabilité abrégée (TPS/TVH) (le Règlement) porte sur les méthodes simplifiées de calcul inscrites sous le régime de la taxe sur les produits et services ou de la taxe de vente harmonisée (TPS/TVH). Les modifications apportées au règlement permettent à certains organismes de bienfaisance d'utiliser une méthode de comptabilité dite «méthode rapide spéciale», qui est adaptée à leur situation.  5, record 31, French, - m%C3%A9thode%20rapide%20sp%C3%A9ciale%20%C3%A0%20l%27intention%20des%20organismes%20de%20services%20publics

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

A streamlined accounting method used by small businesses to calculate their net GST/HST(goods and services tax/harmonized sales tax) liability to Revenue Canada.  3, record 32, English, - Streamlined%20Accounting%20Quick%20Method%20for%20Small%20Businesses

Record number: 32, Textual support number: 1 OBS

The Streamlined Accounting Quick Method (the "Quick Method") provides a simplified method for most registrants a simplified method for most registrants that are small or medium-sized businesses to calculate the amount of net tax to be remitted. The Quick Method is amended in accordance with changes proposed in the March 30 and June 1, 1993 Department of Finance Press Releases.  4, record 32, English, - Streamlined%20Accounting%20Quick%20Method%20for%20Small%20Businesses

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Méthode de comptabilité abrégée utilisée par les petites entreprises pour calculer le montant net de TPS/TVH (taxe sur les produits et services/taxe de vente harmonisée) à verser à Revenu Canada.  3, record 32, French, - m%C3%A9thode%20rapide%20de%20comptabilit%C3%A9%20abr%C3%A9g%C3%A9e%20%C3%A0%20l%27intention%20des%20petites%20entreprises

Record number: 32, Textual support number: 1 OBS

La méthode rapide de comptabilité abrégée est une méthode simplifiée de calcul de la taxe nette qui s'adresse à la plupart des inscrits qui sont des petites et moyennes entreprises. Elle est modifiée conformément aux changements proposés les 30 mars et 1er juin 1993 dans des communiqués du ministère des Finances.  4, record 32, French, - m%C3%A9thode%20rapide%20de%20comptabilit%C3%A9%20abr%C3%A9g%C3%A9e%20%C3%A0%20l%27intention%20des%20petites%20entreprises

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

Few other European countries are as committed to the future of rail travel as France. The French TGV-the first European high speed train(HST)-recently broke its own world record by reaching a speed of 515. 3 kmh.  3, record 33, English, - high%2Dspeed%20train

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

GST/HST : goods and services tax/harmonized sales tax.  3, record 34, English, - GST%2FHST%20refund

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 34, French, - remboursement%20de%20TPS%2FTVH

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

Canadians now have immediate access through the Internet to information they need to correctly file their tax return. They have secure on-line access to information related to their income tax returns, Canada Child Tax Benefit, GST/HST [goods and services tax/harmonized sales tax] credit, and related provincial and territorial benefit programs. Businesses are able to register on-line, file returns using the Internet, and pay their taxes electronically through financial institutions. There have been significant service improvements to the Scientific Research and Experimental Development tax credit program and to the Charities program. Numerous achievements in the Agency's compliance program have ensured that the federal tax system continues to be governed by fairness and impartiality.  2, record 35, English, - tax%20credit%20program

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Grâce à Internet, les Canadiens peuvent maintenant accéder sans délai aux renseignements dont ils ont besoin pour produire correctement leur déclaration de revenus. Ils ont un accès en direct sécuritaire à l'information concernant leurs déclarations de revenus, la prestation fiscale canadienne pour enfants, le crédit pour la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] et les programmes de prestations provinciaux et territoriaux connexes. Les entreprises peuvent s'inscrire en direct, produire leurs déclarations par Internet et payer leur impôt et leurs taxes électroniquement par l'entremise d'institutions financières. Beaucoup d'améliorations importantes ont été apportées au service lié au programme du crédit d'impôt pour des activités de recherche scientifique et de développement expérimental, et au programme des organismes de bienfaisance.  2, record 35, French, - programme%20de%20cr%C3%A9dit%20d%27imp%C3%B4t

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

The Benefit Programs and Other Services business line delivers income-based benefits, credits and other services that contribute directly to the economic and social well-being of Canadians. Through this business line, we administer four federal programs : the Canada Child Tax Benefit(CCTB), the Goods and Services Tax/Harmonized Sales Tax(GST/HST) credit, Children's Special Allowances(CSA), and the Disability Tax Credit(DTC).  1, record 36, English, - Benefit%20Programs%20and%20Other%20Services

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Le secteur d'activité des Programmes de prestations et autres services verse des prestations axées sur le revenu, accorde des crédits et fournit d'autres services fondés sur le revenu qui contribuent directement au bien-être économique et social des Canadiens. Par l'intermédiaire de ce secteur d'activité, nous administrons quatre programmes fédéraux : la Prestation fiscale canadienne pour enfants (PFCE), le crédit pour la taxe sur les produits et services/taxe de vente harmonisée (TPS/TVH), les Allocations spéciales pour enfants (ASE) et le crédit d'impôt pour personnes handicapées (CIPH).  1, record 36, French, - Programmes%20de%20prestations%20et%20autres%20services

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

Failure to remit payroll deductions, federal and provincial/territorial taxes, or GST/HST [goods and services tax/harmonized sales tax] as required.  1, record 37, English, - non%2Dremittance

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Défaut de verser les retenues à la source, les taxes fédérales et provinciales/territoriales ou la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée], le cas échéant.  1, record 37, French, - sans%20versement

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

Where an unincorporated organization is a member of another unincorporated organization; the organizations may jointly apply to the Minister of Revenue to have the member organization deemed a branch of the other organization, rather than a separate person, for the purposes of the GST/HST and QST.  1, record 38, English, - Application%20by%20an%20Unincorporated%20Organization%20to%20be%20Deemed%20a%20Branch%20of%20Another%20Unincorporated%20Organization

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Lorsqu'un organisme non doté de la personnalité morale est membre d'un autre organisme semblable, les organismes visés peuvent présenter au ministère du Revenu une demande conjointe pour que le premier organisme soit réputé une succursale de l'autre, et non une personne distincte, sous le régime de la TPS/TVH et celui de la TVQ.  1, record 38, French, - Demande%20formul%C3%A9e%20par%20un%20organisme%20non%20dot%C3%A9%20de%20la%20personnalit%C3%A9%20morale%20afin%20d%27%C3%AAtre%20consid%C3%A9r%C3%A9%20comme%20une%20succursale%20d%27un%20autre%20organisme%20semblable

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 OBS

Canada Revenue Agency’s form GST34-2.  1, record 39, English, - Goods%20and%20Services%20Tax%2FHarmonized%20Sales%20Tax%20Return%20for%20Registrants%20%2D%20for%20Telefile%20and%20Netfile%20clients

Record number: 39, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 39, English, - Goods%20and%20Services%20Tax%2FHarmonized%20Sales%20Tax%20Return%20for%20Registrants%20%2D%20for%20Telefile%20and%20Netfile%20clients

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

Formulaire GST34-2 de l'Agence du revenu du Canada.  1, record 39, French, - D%C3%A9claration%20des%20inscrits%20%2D%20Taxe%20sur%20les%20produits%20et%20services%20%2F%20taxe%20de%20vente%20harmonis%C3%A9e%20%2D%20pour%20la%20client%C3%A8le%20de%20Telefile%20et%20Netfile

Record number: 39, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 39, French, - D%C3%A9claration%20des%20inscrits%20%2D%20Taxe%20sur%20les%20produits%20et%20services%20%2F%20taxe%20de%20vente%20harmonis%C3%A9e%20%2D%20pour%20la%20client%C3%A8le%20de%20Telefile%20et%20Netfile

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 OBS

Canada Revenue Agency’s guide RC4081(E).  2, record 40, English, - GST%2FHST%20Information%20for%20Non%2DProfit%20Organizations

Record number: 40, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  2, record 40, English, - GST%2FHST%20Information%20for%20Non%2DProfit%20Organizations

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Guide RC4081(F) publié par l'Agence du revenu du Canada.  2, record 40, French, - Renseignements%20sur%20la%20TPS%2FTVH%20%C3%A0%20l%27intention%20des%20organismes%20%C3%A0%20but%20non%20lucratif

Record number: 40, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée.  2, record 40, French, - Renseignements%20sur%20la%20TPS%2FTVH%20%C3%A0%20l%27intention%20des%20organismes%20%C3%A0%20but%20non%20lucratif

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

Canada Revenue Agency’s document RC4028(E).  2, record 41, English, - GST%2FHST%20New%20Housing%20Rebate

Record number: 41, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  2, record 41, English, - GST%2FHST%20New%20Housing%20Rebate

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

Document RC4028(F) de l'Agence du revenu du Canada.  2, record 41, French, - Remboursement%20de%20la%20TPS%2FTVH%20pour%20habitations%20neuves

Record number: 41, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée.  2, record 41, French, - Remboursement%20de%20la%20TPS%2FTVH%20pour%20habitations%20neuves

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

The cost of an asset with a life of more than one year.  2, record 42, English, - capital%20cost

Record number: 42, Textual support number: 1 OBS

Capital costs usually relate to capital assets that are purchased for future use over several accounting periods.  2, record 42, English, - capital%20cost

Record number: 42, Textual support number: 2 OBS

Capital cost is the amount on which [taxpayers] first claim CCA [capital cost allowance]. Generally, the capital cost of the property is what [is paid] for it. Capital cost also includes items such as delivery charges, the GST [goods and service tax] and provincial sales tax, or HST [harmonized sales tax].  3, record 42, English, - capital%20cost

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

Coût d'un que le contribuable peut déduire par voie d'amortissement fiscal.  2, record 42, French, - co%C3%BBt%20en%20capital

Record number: 42, Textual support number: 1 OBS

Les coûts en capital se rapportent habituellement aux immobilisations qui sont acquises aux fins d'utilisation ultérieure pendant plusieurs périodes comptables.  3, record 42, French, - co%C3%BBt%20en%20capital

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 OBS

Canada Revenue Agency’s pamphlet RC4210(E) (including related provincial credits and benefits) for the period from July 2007 to June 2008.  1, record 43, English, - GST%2FHST%20Credit

Record number: 43, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  2, record 43, English, - GST%2FHST%20Credit

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 OBS

Brochure RC4210(F) de l'Agence du revenu du Canada (y compris les prestations et les crédits provinciaux semblables) pour la période de juillet 2007 à juin 2008.  1, record 43, French, - Cr%C3%A9dit%20pour%20la%20TPS%2FTVH

Record number: 43, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 43, French, - Cr%C3%A9dit%20pour%20la%20TPS%2FTVH

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

For each reporting period, you have to prepare and send us a GST/HST [goods and services tax/harmonized sales tax] return showing the amount of GST/HST you charged or collected from your customers and the amount of GST/HST you paid or owe to your suppliers.  2, record 44, English, - GST%2FHST%20return

Record number: 44, Textual support number: 1 OBS

GST/HST [goods and services/harmonized sales tax].  3, record 44, English, - GST%2FHST%20return

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Formulaire utilisé par les inscrits pour déclarer la taxe perçue et versée ou pour demander des crédits de taxe sur les intrants.  2, record 44, French, - d%C3%A9claration%20de%20TPS%2FTVH

Record number: 44, Textual support number: 1 CONT

Pour chaque période [de déclaration], vous devez préparer et nous envoyer une déclaration de TPS/TVH [taxe sur les produits et services / taxe de vente harmonisée] indiquant le montant de TPS/TVH perçu de vos clients ou facturé à ceux-ci et le montant de TPS/TVH payé ou dû à vos fournisseurs.  3, record 44, French, - d%C3%A9claration%20de%20TPS%2FTVH

Record number: 44, Textual support number: 1 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 44, French, - d%C3%A9claration%20de%20TPS%2FTVH

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

Canada Revenue Agency’s form GST515.  2, record 45, English, - Direct%20Deposit%20Request%20for%20the%20GST%2FHST%20New%20Housing%20Rebate

Record number: 45, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  2, record 45, English, - Direct%20Deposit%20Request%20for%20the%20GST%2FHST%20New%20Housing%20Rebate

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

Formulaire GST515 de l'Agence du revenu du Canada.  2, record 45, French, - Demande%20de%20d%C3%A9p%C3%B4t%20direct%20du%20remboursement%20de%20la%20TPS%2FTVH%20pour%20habitations%20neuves

Record number: 45, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 45, French, - Demande%20de%20d%C3%A9p%C3%B4t%20direct%20du%20remboursement%20de%20la%20TPS%2FTVH%20pour%20habitations%20neuves

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

Canada Revenue Agency’s form GST20 E.  2, record 46, English, - Election%20for%20GST%2FHST%20Reporting%20Period

Record number: 46, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  2, record 46, English, - Election%20for%20GST%2FHST%20Reporting%20Period

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

Formulaire GST20 F de l'Agence du revenu du Canada.  2, record 46, French, - Choix%20visant%20la%20p%C3%A9riode%20de%20d%C3%A9claration%20de%20TPS%2FTVH

Record number: 46, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 46, French, - Choix%20visant%20la%20p%C3%A9riode%20de%20d%C3%A9claration%20de%20TPS%2FTVH

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

Published by Canada Revenue Agency.  1, record 47, English, - GST%2FHST%20Memorandum%20Series

Record number: 47, Textual support number: 2 OBS

GST/HST [goods and services tax/harmonized sales tax] Memoranda give more in-depth technical information on administrative and policy aspects of the GST/HST, and are aimed at tax professionals.  1, record 47, English, - GST%2FHST%20Memorandum%20Series

Record number: 47, Textual support number: 3 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 47, English, - GST%2FHST%20Memorandum%20Series

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

Publiée par l'Agence du revenu du Canada.  1, record 47, French, - S%C3%A9rie%20des%20m%C3%A9morandums%20sur%20la%20TPS%2FTVH

Record number: 47, Textual support number: 2 OBS

Les mémorandums sur la TPS/TVH [taxe sur les produits et services / taxe de vente harmonisée] renferment des renseignements plus techniques et plus approfondis sur l'administration de la TPS/TVH et les politiques qui s'y rattachent. Ils s'adressent plutôt aux fiscalistes.  2, record 47, French, - S%C3%A9rie%20des%20m%C3%A9morandums%20sur%20la%20TPS%2FTVH

Record number: 47, Textual support number: 3 OBS

TPS/TVH: taxe sur les produits et services / taxe de vente harmonisée.  2, record 47, French, - S%C3%A9rie%20des%20m%C3%A9morandums%20sur%20la%20TPS%2FTVH

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 DEF

A measure of how opaque a medium or the atmosphere is to radiation passing through it.  2, record 48, English, - optical%20depth

Record number: 48, Textual support number: 1 CONT

The opacity of the Martian atmosphere is still not clear(no pun intended) : The analysis of frequent HST [Hubble Space Telescope] observations of Mars’ clouds and dustiness still yields values significantly below those reported by the Pathfinder IMP [interplanetary monitoring platform] camera team. E. g. on July 9th the optical depth from dust in the Pathfinder area was found by Hubble to be about 0. 2, with hardly any noticeable clouds.  3, record 48, English, - optical%20depth

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 DEF

Somme des coéfficients d'atténuation de l'atmosphère intégrant les principales interactions du rayonnement de l'atmosphère : diffusions de Rayleigh et de Mie, absorption.  2, record 48, French, - %C3%A9paisseur%20optique

Record number: 48, Textual support number: 1 CONT

La mission CLOUDSAT de la NASA fournira les renseignements essentiels à l'amélioration des modèles climatiques et des modèles numériques de prévision météorologique. On obtiendra ainsi de nouvelles informations sur la répartition verticale des systèmes de nuages, y compris les profils du contenu en glace/eau et l'épaisseur optique des nuages, ce qui apportera de nouvelles précisions sur le réchauffement radiatif de l'atmosphère attribuable aux nuages.  3, record 48, French, - %C3%A9paisseur%20optique

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 OBS

Canada Revenue Agency’s form GST498.  1, record 49, English, - GST%2FHST%20Rebate%20Application%20For%20Foreign%20Representatives%20Diplomatic%20Missions%20Consular%20Posts%2C%20International%20Organizations%2C%20Or%20Visiting%20Forces%20Units

Record number: 49, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 49, English, - GST%2FHST%20Rebate%20Application%20For%20Foreign%20Representatives%20Diplomatic%20Missions%20Consular%20Posts%2C%20International%20Organizations%2C%20Or%20Visiting%20Forces%20Units

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 OBS

Formulaire GST498 de l'Agence du revenu du Canada.  1, record 49, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20les%20repr%C3%A9sentants%20%C3%A9trangers%20et%20les%20membres%20des%20missions%20diplomatiques%2C%20des%20postes%20consulaires%2C%20des%20organisations%20internationales%20et%20des%20unit%C3%A9s%20de%20forces%20%C3%A9trang%C3%A8res%20pr%C3%A9sentes%20au%20Canada

Record number: 49, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 49, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20les%20repr%C3%A9sentants%20%C3%A9trangers%20et%20les%20membres%20des%20missions%20diplomatiques%2C%20des%20postes%20consulaires%2C%20des%20organisations%20internationales%20et%20des%20unit%C3%A9s%20de%20forces%20%C3%A9trang%C3%A8res%20pr%C3%A9sentes%20au%20Canada

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 OBS

Canada Revenue Agency’s Guide RC4082.  1, record 50, English, - GST%2FHST%20Information%20for%20Charities

Record number: 50, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 50, English, - GST%2FHST%20Information%20for%20Charities

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Guide RC4082 de l'Agence du revenu du Canada.  1, record 50, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20les%20organismes%20%C3%A0%20but%20non%20lucratif

Record number: 50, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 50, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20les%20organismes%20%C3%A0%20but%20non%20lucratif

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 OBS

Canada Revenue Agency’s form GST59.  1, record 51, English, - GST%2FHST%20Return%20for%20Imported%20Taxable%20Supplies

Record number: 51, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 51, English, - GST%2FHST%20Return%20for%20Imported%20Taxable%20Supplies

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 OBS

Formulaire GST59 de l'Agence du revenu du Canada.  1, record 51, French, - D%C3%A9claration%20de%20TPS%2FTVH%20visant%20les%20fournitures%20taxables%20import%C3%A9es

Record number: 51, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 51, French, - D%C3%A9claration%20de%20TPS%2FTVH%20visant%20les%20fournitures%20taxables%20import%C3%A9es

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 OBS

Canada Revenue Agency’s guide RC4050.  1, record 52, English, - GST%2FHST%20Information%20for%20Selected%20Listed%20Financial%20Institutions

Record number: 52, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 52, English, - GST%2FHST%20Information%20for%20Selected%20Listed%20Financial%20Institutions

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 OBS

Guide RC4050 de l'Agence du revenu du Canada.  1, record 52, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20les%20organismes%20de%20bienfaisance

Record number: 52, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 52, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20les%20organismes%20de%20bienfaisance

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 OBS

GST/HST [goods and services tax/harmonized sales tax] Delinquent Filer Program-By profiling risk and identifying returns, remittances, and other information from high-risk non-compliant registrants, the GST/HST Delinquent Filer Program identified pockets of non-compliance and collected over $900 million, compared to $686 million last year.  2, record 53, English, - GST%2FHST%20Delinquent%20Filer%20Program

Record number: 53, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  3, record 53, English, - GST%2FHST%20Delinquent%20Filer%20Program

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 OBS

Programme des déclarants contrevenants de la TPS/TVH [taxe sur les produits et services/taxe sur la vente harmonisée] - Le travail d'évaluation des risques et de recensement des déclarations, des versements et des autres renseignements provenant d'inscrits à risque élevé qui a été effectué dans le cadre de ce programme a permis de repérer des cas d'inobservation et de recouvrer plus de 900 millions de dollars, ce qui dépasse les 686 millions recouvrés l'année dernière.  2, record 53, French, - Programme%20des%20d%C3%A9clarants%20contrevenants%20de%20la%20TPS%2FTVH

Record number: 53, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  3, record 53, French, - Programme%20des%20d%C3%A9clarants%20contrevenants%20de%20la%20TPS%2FTVH

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 OBS

Canada Revenue Agency’s form RC4036.  1, record 54, English, - GST%2FHST%20Information%20for%20the%20Travel%20and%20Convention%20Industry

Record number: 54, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 54, English, - GST%2FHST%20Information%20for%20the%20Travel%20and%20Convention%20Industry

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 OBS

Formulaire RC4036 de l'Agence du revenu du Canada.  1, record 54, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20l%27industrie%20du%20tourisme%20et%20des%20congr%C3%A8s

Record number: 54, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée.  1, record 54, French, - Renseignements%20sur%20la%20TPS%2FTVH%20pour%20l%27industrie%20du%20tourisme%20et%20des%20congr%C3%A8s

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 OBS

Canada Revenue Agency’s form GST62.  1, record 55, English, - Goods%20and%20Services%20Tax%2FHarmonized%20Sales%20Tax%20%28GST%2FHST%29%20Return%20%28Non%2Dpersonalized%29

Record number: 55, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax. GST/HST : goods and services tax/harmonized sales tax.  1, record 55, English, - Goods%20and%20Services%20Tax%2FHarmonized%20Sales%20Tax%20%28GST%2FHST%29%20Return%20%28Non%2Dpersonalized%29

Record 55,  Textual support,  French

Record number: 55, Textual support number: 1 OBS

Formulaire GST62 de l'Agence du revenu du Canada.  1, record 55, French, - D%C3%A9claration%20de%20la%20taxe%20sur%20les%20produits%20et%20services%2Ftaxe%20de%20vente%20harmonis%C3%A9e%20%28TPS%2FTVH%29%20%28non%20personnalis%C3%A9e%29

Record number: 55, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services/taxe de vente harmonisée.  1, record 55, French, - D%C3%A9claration%20de%20la%20taxe%20sur%20les%20produits%20et%20services%2Ftaxe%20de%20vente%20harmonis%C3%A9e%20%28TPS%2FTVH%29%20%28non%20personnalis%C3%A9e%29

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 OBS

Canada Revenue Agency’s publication RC4231.  1, record 56, English, - GST%2FHST%20New%20Residential%20Rental%20Property%20Rebate

Record number: 56, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 56, English, - GST%2FHST%20New%20Residential%20Rental%20Property%20Rebate

Record 56,  Textual support,  French

Record number: 56, Textual support number: 1 OBS

Publication RC4231 de l'Agence du revenu du Canada.  1, record 56, French, - Remboursement%20de%20la%20TPS%2FTVH%20pour%20immeubles%20d%27habitation%20locatifs%20neufs

Record number: 56, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 56, French, - Remboursement%20de%20la%20TPS%2FTVH%20pour%20immeubles%20d%27habitation%20locatifs%20neufs

Record 56,  Textual support,  Spanish

Record 57,  Textual support,  English

Record number: 57, Textual support number: 1 OBS

Canada Revenue Agency’s form GST518.  1, record 57, English, - GST%2FHST%20Specially%20Equipped%20Motor%20Vehicle%20Rebate%20Application

Record number: 57, Textual support number: 2 OBS

GST/HST : goods and services tax/harmonized sales tax.  1, record 57, English, - GST%2FHST%20Specially%20Equipped%20Motor%20Vehicle%20Rebate%20Application

Record 57,  Textual support,  French

Record number: 57, Textual support number: 1 OBS

Formulaire GST518 de l'Agence du revenu du Canada.  1, record 57, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20v%C3%A9hicules%20sp%C3%A9cialement%20%C3%A9quip%C3%A9s

Record number: 57, Textual support number: 2 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  1, record 57, French, - Demande%20de%20remboursement%20de%20la%20TPS%2FTVH%20pour%20v%C3%A9hicules%20sp%C3%A9cialement%20%C3%A9quip%C3%A9s