TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
LEVEL PACKAGING [1 record]
Record 1 - internal organization data 1999-07-19
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- level of packaging
1, record 1, English, level%20of%20packaging
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Some goods may have more than one level of packaging. For example, a "twelve-pack" of tarts may contain six packages of two tarts each. Such a product will be considered to be prepackaged for sale to consumers if there is evidence that the "twelve-pack" is intended to be sold as one unit. If it is not intended to be sold as one unit, for example, if the package is designed for use as a retail display carton from which the "two-packs" are to be sold individually, then the product will not be considered to be prepackaged for sale to consumers. Both the "two-packs" when sold individually, and the "twelve-packs" will be taxable at 7%. 1, record 1, English, - level%20of%20packaging
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- niveau d'emballage
1, record 1, French, niveau%20d%27emballage
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Certains produits peuvent passer par plus d'un niveau d'emballage. Par exemple, un «paquet de douze» tartes peut contenir six paquets de deux tartes chacun. Un tel produit sera considéré comme étant préemballé pour la vente aux consommateurs s'il est prouvé que le «paquet de douze» était destiné à être vendu comme une unité. Si le paquet ne doit pas être vendu comme une unité, par exemple si le paquet est conçu pour servir de boîte-présentoir au point de vente au détail à partir de laquelle les «paquets de deux» sont vendus individuellement, le produit ne sera pas considéré comme étant préemballé pour vente aux consommateurs. Lorsque vendus individuellement, les «paquets de deux» ainsi que les «paquets de douze» seront taxables à 7%. 1, record 1, French, - niveau%20d%27emballage
Record 1, Spanish
Record 1, Textual support, Spanish
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