TERMIUM Plus®

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MISCELLANEOUS REVENUE [3 records]

Record 1 2010-09-13

English

Subject field(s)
  • Government Accounting
  • Auditing (Accounting)
  • Public Sector Budgeting
DEF

Government revenues from all sources other than taxation.

CONT

Non-tax revenue consists of return on government investments(interest, transfer of profits and surpluses from Crown corporations and agencies, and dividends), the sale of goods and services, licences, permits, and other miscellaneous fees and charges including revenue generated internally by the government.

PHR

Cost-recovered non-tax revenue.

Key term(s)
  • nontax revenue
  • other-than-tax revenue
  • non tax revenue

French

Domaine(s)
  • Comptabilité publique
  • Vérification (Comptabilité)
  • Budget des collectivités publiques
DEF

Recettes publiques obtenues par un procédé autre que l'impôt.

PHR

Recettes non fiscales faisant suite à un recouvrement des coûts.

Spanish

Campo(s) temático(s)
  • Contabilidad pública
  • Verificación (Contabilidad)
  • Presupuestación del sector público
Save record 1

Record 2 1997-03-24

English

Subject field(s)
  • Public Sector Budgeting
CONT

The amount recovered will be credited to a "Miscellaneous Non-Tax Revenue Account".

CONT

If, in accordance with the statute, trust, treaty, undertaking or contract, there is no obligation to return the funds or the security to the other party(ies), the balance of the account will be transferred to a miscellaneous non-tax revenue account.

Key term(s)
  • miscellaneous non tax revenue account

French

Domaine(s)
  • Budget des collectivités publiques
CONT

Si, conformément à la loi, à l'acte de fiducie, au traité, à l'engagement ou au marché, le ministère n'est pas tenu de remettre les fonds ou les titres aux autres parties, le solde du compte est transféré à un compte de recettes non fiscales diverses.

Spanish

Save record 2

Record 3 1995-08-21

English

Subject field(s)
  • Phraseology
  • Financial Accounting
CONT

When there is an overage in a petty cash fund, a study should be carried out to find the cause of the overage. When the money cannot be returned to its rightful owner, it should be deposited to the credit of the Receiver General in accordance with the Receipt and Deposit of Public Money Regulations, recorded as an overage and credited to a departmental miscellaneous non-tax revenue account.

French

Domaine(s)
  • Phraséologie
  • Comptabilité générale
CONT

Lorsqu'il y a un excédent dans un fonds de petite caisse, il faut mener une enquête afin d'en découvrir la cause. Lorsque la somme ne peut pas être remise à son propriétaire légitime, il faut la déposer au crédit du receveur général, conformément au Règlement sur la réception et le dépôt des deniers publics, l'inscrire comme un excédent et la porter au crédit d'un compte de recettes non fiscales diverses du ministère.

Spanish

Save record 3

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