TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

NOTICE ADJUSTMENTS [1 record]

Record 1 2019-07-12

English

Subject field(s)
  • Taxation
  • Accounting
CONT

… the two adjustment notices concerned the provisional establishment of the VAT [value added tax] owed by [the company], as a result of the irregular application of exemptions, and the amount of the tax fine, as well as the interest automatically payable from the date on which the VAT debt was incurred.

Key term(s)
  • notice of adjustments
  • notice of adjustment

French

Domaine(s)
  • Fiscalité
  • Comptabilité
CONT

[…] il faut constater qu'il n'y a pas d'obligation pour les autorités fiscales d'adresser une contrainte dans les cas où l'administration n'a pas pu obtenir l'accord de l'assujetti sur la taxation proposée dans l'avis de régularisation.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Contabilidad
CONT

Según Bélgica, [el] acuerdo está justificado ya que los documentos de regularización solo constituyen la primera etapa de un complejo proceso administrativo para establecer una deuda fiscal a pagar por una empresa sujeta al IVA [impuesto sobre el valor añadido].

Save record 1

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: