TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
JOINTLY ELECTED [2 records]
Record 1 - internal organization data 2011-09-19
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- joint election
1, record 1, English, joint%20election
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- jointly elected 2, record 1, English, jointly%20elected
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A joint election can be made between a vendor and an agent when a vendor is required to collect tax, but would prefer the agent to do so. By making this joint election, the agent becomes responsible for collecting, reporting, and remitting the tax on the supply of taxable goods or services made by the vendor. 3, record 1, English, - joint%20election
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 66.7(8)(c). 2, record 1, English, - joint%20election
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- choix conjoint
1, record 1, French, choix%20conjoint
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Un vendeur et un mandataire peuvent faire un choix conjoint quand un vendeur doit percevoir la taxe, mais qu'il préfère que ce soit le mandataire qui la perçoive. En faisant ce choix conjoint, le mandataire doit percevoir, déclarer et verser la taxe sur la fourniture des produits et services taxables faite par le vendeur. 2, record 1, French, - choix%20conjoint
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 66.7(8)(c). 3, record 1, French, - choix%20conjoint
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-04-01
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- jointly elected
1, record 2, English, jointly%20elected
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- choix conjoint
1, record 2, French, choix%20conjoint
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
au lieu de «commun». 1, record 2, French, - choix%20conjoint
Record number: 2, Textual support number: 2 OBS
Source : Cinquième supplément des Lois révisées des Lois du Canada (1985) constitué de la Loi de l'impôt sur le revenu et des Règles concernant l'application de l'impôt sur le revenu entrant en vigueur le 1er mars 1994. 1, record 2, French, - choix%20conjoint
Record 2, Spanish
Record 2, Textual support, Spanish
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