TERMIUM Plus®

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IMPORTED TAXABLE SUPPLY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1994-12-31

English

Subject field(s)
  • Taxation
DEF

... a taxable supply of personal property or a service that is made outside Canada to a recipient who is resident in Canada and that may reasonably be regarded as having been received by the recipient for use in Canada otherwise than exclusively in commercial activity....

French

Domaine(s)
  • Fiscalité
DEF

Fourniture taxable de biens meubles ou de services qui est effectuée à l'étranger au profit d'un acquéreur qui réside au Canada, s'il est raisonnable de considérer que l'acquéreur a reçu les biens et services pour l'utilisation au Canada autrement qu'exclusivement dans le cadre d'une activité commerciale.

Spanish

Save record 1

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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