TERMIUM Plus®

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

SUBSTRACTIVE VAT [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1986-02-17

English

Subject field(s)
  • Taxation
CONT

Under a substractive VAT, the value added by each firm in the distribution channel is considered to be the difference between total sales and total purchases.

French

Domaine(s)
  • Fiscalité
OBS

(...) la valeur ajoutée par chaque entreprise est considérée comme étant la différence entre le total des ventes et le total des achats.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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