TERMIUM Plus®

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

SALES TAX BOND [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1982-03-25

English

Subject field(s)
  • Insurance
  • Fire, Accidents, Miscellaneous Risks (Insur.)
OBS

This type of bond is similar in intent to the Coal Warehouse bond, in that a wholesaler operating without a Sales Tax License must pay sales tax on all appropriate merchandise as soon as the goods are placed in his warehouse.

French

Domaine(s)
  • Assurances
  • Incendies, accidents et risques divers (Assur.)
OBS

Ce cautionnement a le même but que celui des entrepôts à charbon. En effet, le grossiste qui exécute des affaires sans permis de taxe de vente doit payer cette taxe sur certaines marchandises qu'il achète aussitôt qu'elles sont placées dans son entrepôt.

Spanish

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