TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

In general, collection of taxes can be instituted through the following methods, whether or not in combination :-withholding of tax by the payor of income to a taxpayer and subsequent payment of tax to the administration;-provisional(advance) payment by a taxpayer during a tax year in which an estimated income tax payment based on the annual income of or tax paid in the previous year must be made to the Treasury;-self-assessment payment by the taxpayer on the due date, after or simultaneously with the filing of the tax return; under a self-assessment system, the taxpayer himself calculates the tax due after deduction of withholding taxes and advance payments or, in the case of VAT, the input tax paid, and he transfers the amount of tax due;-additional payments of tax based on a final tax assessment by the tax administration after investigation or examination of the filed tax return;-payment of tax after a notice of assessment.  3, record 1, English, - tax%20collection

Record number: 1, Textual support number: 1 OBS

Related term: levying (of duties).  5, record 1, English, - tax%20collection

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Ensemble des opérations menées par les autorités fiscales dans le but de percevoir des impôts, intérêts et pénalités dûs par les contribuables.  5, record 1, French, - recouvrement%20de%20l%27imp%C3%B4t

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Proceso efectivo mediante el cual las autoridades tributarias cobran por concepto del pago de impuestos a los contribuyentes y causantes.  5, record 1, Spanish, - recaudaci%C3%B3n%20fiscal

Record number: 1, Textual support number: 1 CONT

La recaudación comporta unos ciertos costes, que han de tenerse en cuenta para calcular el neto de la misma; [...]  6, record 1, Spanish, - recaudaci%C3%B3n%20fiscal

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

The payment on due date(PODD) system operated by PWGSC applies any late payment interest charges to the first accounting entry(line of coding) on a payment requisition. Since the interest is not an acceptable charge to the RAA, it is strongly recommended that departments, as a standard practice, make the RAA entry the last one on a payment requisition, to minimize the possibility of interest being inappropriately charged to the RAA. Departments which administer late payment charges internally rather than using PODD must ensure that their processes do not cause interest on late payments to be charged to the RAA.  2, record 2, English, - payment%20on%20due%20date%20system

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Le système de paiement à la date d'échéance (PADE) exploité par TPSGC applique les frais d'intérêt pour paiement tardif à la première écriture comptable (ligne de codage) sur une demande de paiement. Puisque les frais d'intérêt ne peuvent être portés au débit du CAR, il est fortement recommandé que les ministères prennent l'habitude d'inscrire l'écriture relative au CAR en dernier sur les demandes de paiement, afin d'éviter le plus possible que des intérêts soient imputés indûment au CAR. Les ministères qui appliquent eux-mêmes les frais d'intérêt sur les paiements en souffrance au lieu de recourir au système PADE doivent veiller à ce que ces frais d'intérêt ne soient pas imputés au CAR à cause de leurs procédures.  2, record 2, French, - syst%C3%A8me%20de%20paiement%20%C3%A0%20la%20date%20d%27%C3%A9ch%C3%A9ance

Record number: 2, Textual support number: 2 OBS

Les observations sont tirées de l'appendice D, chapitre 508 du manuel du Conseil du Trésor intitulé Fonction de contrôleur.  2, record 2, French, - syst%C3%A8me%20de%20paiement%20%C3%A0%20la%20date%20d%27%C3%A9ch%C3%A9ance

Record 2,  Textual support,  Spanish