TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FREE TAX [3 records]
Record 1 - internal organization data 2007-11-05
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- tax free
1, record 1, English, tax%20free
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- free of tax 2, record 1, English, free%20of%20tax
correct
- zero-rated 3, record 1, English, zero%2Drated
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Certain goods and services are subject to GST/HST [goods and services tax/harmonized sales tax], but at a rate of 0%. These goods and services are referred to as zero-rated supplies. 4, record 1, English, - tax%20free
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- détaxé
1, record 1, French, d%C3%A9tax%C3%A9
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
- exempt de taxe 2, record 1, French, exempt%20de%20taxe
correct
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Certains produits et services sont assujettis à la TPS/TVH [taxe sur les produits et services], mais à un taux de 0 %. On les appelle fournitures détaxées. 3, record 1, French, - d%C3%A9tax%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-01-10
Record 2, English
Record 2, Subject field(s)
- Taxation
- Investment
Record 2, Main entry term, English
- tax free
1, record 2, English, tax%20free
correct, adjective
Record 2, Abbreviations, English
Record 2, Synonyms, English
- free of tax 2, record 2, English, free%20of%20tax
correct, adjective
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Investissements et placements
Record 2, Main entry term, French
- libre d'impôt
1, record 2, French, libre%20d%27imp%C3%B4t
correct
Record 2, Abbreviations, French
Record 2, Synonyms, French
- en franchise d'impôt 2, record 2, French, en%20franchise%20d%27imp%C3%B4t
correct
- en franchise fiscale 3, record 2, French, en%20franchise%20fiscale
correct
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Se dit d'une opération, d'une entreprise, d'une activité, d'un placement ou de bénéfices qui échappent ou sont à l'abri de l'impôt [...] 4, record 2, French, - libre%20d%27imp%C3%B4t
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1999-10-19
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- on a tax-free basis
1, record 3, English, on%20a%20tax%2Dfree%20basis
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
This provision was intended to preclude certain transactions that would have the effect of allowing non-resident persons to receive Canadian corporate surplus distributions on a tax-free basis. 1, record 3, English, - on%20a%20tax%2Dfree%20basis
Record number: 3, Textual support number: 1 OBS
Terminology found in the 1999 Budget. 2, record 3, English, - on%20a%20tax%2Dfree%20basis
Record 3, Key term(s)
- free of tax
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- en franchise d'impôt
1, record 3, French, en%20franchise%20d%27imp%C3%B4t
correct
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Cette disposition visait à empêcher certaines opérations ayant pour effet de permettre à des non-résidents de participer à la distribution des surplus des sociétés canadiennes en franchise d'impôt. 1, record 3, French, - en%20franchise%20d%27imp%C3%B4t
Record number: 3, Textual support number: 1 OBS
Terminologie extraite du Budget 1999. 2, record 3, French, - en%20franchise%20d%27imp%C3%B4t
Record 3, Spanish
Record 3, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: