TERMIUM Plus®

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IMPORT FACTOR [3 records]

Record 1 2017-02-10

English

Subject field(s)
  • Financial Accounting
  • Taxation
DEF

[The method of] ... simplified rules for calculating the public service body rebate for small organizations.

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.

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
DEF

Méthode de calcul simplifiée du remboursement accordé aux organismes de services publics.

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.

Spanish

Save record 1

Record 2 2011-09-26

English

Subject field(s)
  • General Vocabulary
  • Market Prices
  • Finance
CONT

Commodity prices continued to drift lower in February, although much less rapidly than their 50% nose-dive in the second half of 2008. Most of the weakness was concentrated in natural gas, where weak industrial demand sent prices to $4 per mbtu. Crude oil prices rose above $40 (US) a barrel. Prices for food and metals were little changed.

CONT

The steep slide of the Canadian dollar from as high as 91 cents US to the 63 cent range was also a factor – it helped boost Canadian exports to the US – but import growth was almost as vigorous so this exchange rate factor was not a major one.

French

Domaine(s)
  • Vocabulaire général
  • Prix (Commercialisation)
  • Finances
CONT

La dégringolade du dollar canadien, passé de 0,91 dollar américain à environ 0,63 dollar, a également constitué un facteur – elle a contribué à stimuler les exportations canadiennes aux États-Unis – la croissance des importations a été presque aussi vigoureuse de sorte que le taux de change n’a pas constitué un facteur crucial.

CONT

En ce qui concerne les entreprises américaines, la croissance de leur PIB [produit intérieur brut] a continué de ralentir au troisième trimestre, en raison principalement de la dégringolade de l'investissement immobilier des ménages (-4,2 %).

Spanish

Save record 2

Record 3 1992-05-12

English

Subject field(s)
  • Finance
  • Foreign Trade

French

Domaine(s)
  • Finances
  • Commerce extérieur

Spanish

Save record 3

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