TERMIUM Plus®

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LUMP-SUM LEASE PAYMENT [1 record]

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Record 1 2009-04-23

English

Subject field(s)
  • Finance
  • Taxation
CONT

Lump-sum lease payments. Lump-sum amounts [paid to] the lessor at the beginning or end of a lease that are not a payment to buy the automobile will affect the standby charge for the automobile.

Key term(s)
  • lump-sum payment, lump sum lease payment, lump-sum leasing cost payment

French

Domaine(s)
  • Finances
  • Fiscalité
CONT

Paiements forfaitaires de frais de location. Les paiements forfaitaires [...] faites au locateur au début ou à la fin d'un contrat de location et qui ne constituent pas un paiement pour l'achat de l'automobile modifient le calcul des frais pour droit d'usage de l'automobile.

Spanish

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