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IMPUESTO PERSONA [7 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2025-06-10

English

Subject field(s)
  • Commercial and Other Bodies (Law)
DEF

Entities created by human laws, as opposed to natural persons. A corporation is an example of an artificial person.

CONT

Persons are of two kinds, natural and artificial. A natural person is a human being ... Artificial persons include a collection or succession of natural persons forming a corporation ...; and, in some systems, a collection of property to which the law attributes the capacity of having rights and duties.

OBS

Corporation does not include a partnership that is considered to be a separate legal entity under provincial law.

OBS

Body. IV. A corporate body, aggregate of individuals, collective mass. 14. Law. An artificial "person" created by legal authority for certain ends, a corporation, commonly a corporation aggregate, but also applied to a corporation sole ... Always with defining adj. (:) body corporate, body politic.

OBS

Terms which emphasize the notion's constituting a person by itself and as opposed to natural persons.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
OBS

Entité dotée de la personnalité morale, à l'exclusion d'une société de personnes à laquelle le droit provincial reconnaît cette personnalité.

OBS

Le législateur au fédéral et en Ontario privilégie «personne morale» comme équivalent français de «corporation» mais au Nouveau-Brunswick et au Manitoba il préfère son homographe français «corporation».

Spanish

Campo(s) temático(s)
  • Organismos comerciales y otros (Derecho)
DEF

Persona de naturaleza legal.

CONT

persona jurídica : Toda persona es sujeto de derechos y obligaciones, y por ende jurídica. Ahora bien... persona jurídica se refiere por un amplio sector de la doctrina, que el uso ha impuesto, a los sujetos de derechos y obligaciones que no son la persona natural o física.

OBS

persona jurídica y entidad con personalidad jurídica: Expresiones y contexto reproducidos del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.

Save record 1

Record 2 2023-12-19

English

Subject field(s)
  • Sociology of Human Relations
OBS

Generally, to deadname means to use the birth name of a transgender person that they no longer use.

Key term(s)
  • dead name

French

Domaine(s)
  • Sociologie des relations humaines
OBS

Généralement, morinommer signifie utiliser le prénom assigné à la naissance d'une personne transgenre qui n'est plus utilisé par celle-ci.

Spanish

Campo(s) temático(s)
  • Sociología de las relaciones humanas
OBS

Utilización del nombre impuesto al nacer a una persona transgénero y que ésta ya no emplea.

Save record 2

Record 3 2010-02-12

English

Subject field(s)
  • Taxation
DEF

A person who is, or is required to be, registered under Part IX of the Excise Tax Act.

PHR

High-risk registrant.

French

Domaine(s)
  • Fiscalité
DEF

Personne inscrite, ou tenue de l'être, aux termes de la partie IX de la Loi sur la taxe d'accise.

OBS

Terminologie utilisée dans la documentation traitant de la taxe sur les produits et services.

PHR

Inscrit à risque élevé.

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 3

Record 4 2007-07-16

English

Subject field(s)
  • Taxation
DEF

The place, locations or stage of operations on which the effect of a tax falls.

CONT

If the net result of a manufacturer' excise tax is to raise the prices of the goods manufactured, the incidence of the tax is said to be on the purchase of the goods, or on the purchaser.

OBS

Not to be confused with "tax burden".

French

Domaine(s)
  • Fiscalité
DEF

Détermination de la personne ou du groupe social qui supporte finalement un impôt.

CONT

Le problème de l'incidence de l'impôt consiste à distinguer le contribuable de droit et le contribuable de fait, à écarter l'apparence pour tenter de découvrir la réalité

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

La persona o la institución sobre la que, en última instancia, recae el pago del impuesto.

CONT

Por ejemplo, un impuesto indirecto eleva el precio de una mercancía, pero eso no perjudica solamente al consumidor. Se reducirán las compras, y disminuirán las rentas de los detallistas. La incidencia del impuesto la comparten el consumidor y el detallista.

Save record 4

Record 5 2004-09-15

English

Subject field(s)
  • Taxation
DEF

A tax or fee of so much per head.

Key term(s)
  • tax on head

French

Domaine(s)
  • Fiscalité
DEF

Impôt, taxe levée par individu.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Impuesto que se recauda igualmente por cada persona, sin tener en cuenta la renta, la riqueza o cualquier otro criterio.

Save record 5

Record 6 2001-09-05

English

Subject field(s)
  • Taxation
  • Taxation Law
OBS

An estate tax or an inheritance or succession tax.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
DEF

Impuesto sobre la transmisión de riqueza en la forma de regalo, tanto durante el tiempo de vida de una persona como a su muerte.

Save record 6

Record 7 2001-04-30

English

Subject field(s)
  • Taxation
  • Finance
DEF

Tax payable when transferring a good from one person to another in the form of a gift, its purpose, apart from purely as a means of collecting income, is to control the workings of other taxes such as inheritance tax.

OBS

gift tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Fiscalité
  • Finances
DEF

Impôt payé au moment de la donation d'un bien à une personne.

OBS

impôt sur les donations : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Finanzas
DEF

Impuesto que se paga al regalar un bien a otra persona. Tiene como objetivo, aparte del recaudatorio en sí mismo, controlar el funcionamiento de otros impuestos como el de herencias.

OBS

impuesto sobre donaciones: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 7

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