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IMPUESTO SOBRE BIENES SERVICIOS [4 records]
Record 1 - internal organization data 2026-01-19
Record 1, English
Record 1, Subject field(s)
- Taxation
- Foreign Trade
- National and International Economics
Record 1, Main entry term, English
- reverse charge
1, record 1, English, reverse%20charge
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A reverse charge is a tax amount owed from goods or services that [the buyer] purchased but instead of paying the tax to the vendor [the buyer] bought the goods from, [the buyer pays] it directly to the relevant tax authority. 2, record 1, English, - reverse%20charge
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Commerce extérieur
- Économie nationale et internationale
Record 1, Main entry term, French
- taxe au preneur
1, record 1, French, taxe%20au%20preneur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
TVA [taxe sur la valeur ajoutée] mise à la charge du bénéficiaire d'une prestation de services, ou de l'acquéreur d'un bien [...], par dérogation au principe selon lequel le redevable au Trésor de la TVA est le prestataire ou le vendeur. 1, record 1, French, - taxe%20au%20preneur
Record number: 1, Textual support number: 1 OBS
taxe au preneur : désignation et définition publiées au Journal officiel de la République française le 26 mars 2004. 2, record 1, French, - taxe%20au%20preneur
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Comercio exterior
- Economía nacional e internacional
Record 1, Main entry term, Spanish
- inversión del sujeto pasivo
1, record 1, Spanish, inversi%C3%B3n%20del%20sujeto%20pasivo
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Impuesto sobre el valor añadido que declara y paga el comprador de bienes y servicios a la autoridad fiscal correspondiente en vez de que lo haga el vendedor. 2, record 1, Spanish, - inversi%C3%B3n%20del%20sujeto%20pasivo
Record number: 1, Textual support number: 1 CONT
Qué es la inversión de sujeto pasivo. Lo primero que hay que explicar sobre este concepto es que se refiere al IVA [impuesto sobre el valor añadido], y que supone una alteración de la regla general respecto de quién tiene la condición de sujeto pasivo de este impuesto. 1, record 1, Spanish, - inversi%C3%B3n%20del%20sujeto%20pasivo
Record 2 - internal organization data 2017-04-19
Record 2, English
Record 2, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Public Sector Budgeting
Record 2, Main entry term, English
- Goods and Services Tax Rebate for Municipalities
1, record 2, English, Goods%20and%20Services%20Tax%20Rebate%20for%20Municipalities
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- GST Rebate for Municipalities 2, record 2, English, GST%20Rebate%20for%20Municipalities
correct
Record 2, French
Record 2, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Budget des collectivités publiques
Record 2, Main entry term, French
- Remboursement de la taxe sur les produits et services aux municipalités
1, record 2, French, Remboursement%20de%20la%20taxe%20sur%20les%20produits%20et%20services%20aux%20municipalit%C3%A9s
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- Remboursement de la TPS aux municipalités 2, record 2, French, Remboursement%20de%20la%20TPS%20aux%20municipalit%C3%A9s
correct, masculine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Títulos de programas federales (Gobierno canadiense)
- Presupuestación del sector público
Record 2, Main entry term, Spanish
- Reembolso del Impuesto sobre Bienes y Servicios a los Municipios
1, record 2, Spanish, Reembolso%20del%20Impuesto%20sobre%20Bienes%20y%20Servicios%20a%20los%20Municipios
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-02-12
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- registrant
1, record 3, English, registrant
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- GST registrant 2, record 3, English, GST%20registrant
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A person who is, or is required to be, registered under Part IX of the Excise Tax Act. 3, record 3, English, - registrant
Record number: 3, Textual support number: 1 PHR
High-risk registrant. 4, record 3, English, - registrant
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- inscrit
1, record 3, French, inscrit
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- inscrit aux fins de la TPS 2, record 3, French, inscrit%20aux%20fins%20de%20la%20TPS
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Personne inscrite, ou tenue de l'être, aux termes de la partie IX de la Loi sur la taxe d'accise. 2, record 3, French, - inscrit
Record number: 3, Textual support number: 1 OBS
Terminologie utilisée dans la documentation traitant de la taxe sur les produits et services. 3, record 3, French, - inscrit
Record number: 3, Textual support number: 1 PHR
Inscrit à risque élevé. 4, record 3, French, - inscrit
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Sistema tributario
Record 3, Main entry term, Spanish
- persona inscrita para fines del impuesto sobre bienes y servicios
1, record 3, Spanish, persona%20inscrita%20para%20fines%20del%20impuesto%20sobre%20bienes%20y%20servicios
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2007-07-12
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- goods and services tax
1, record 4, English, goods%20and%20services%20tax
correct
Record 4, Abbreviations, English
- GST 2, record 4, English, GST
correct
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A tax applied [since Janury 1, 1991] on most goods and services consumed in Canada, with the exception of basic groceries, most health and dental care services, most educational services, and residential rents. 3, record 4, English, - goods%20and%20services%20tax
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- taxe sur les produits et services
1, record 4, French, taxe%20sur%20les%20produits%20et%20services
correct, feminine noun
Record 4, Abbreviations, French
- TPS 2, record 4, French, TPS
correct, feminine noun
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Type de taxe à la valeur ajoutée en vigueur au Canada. 3, record 4, French, - taxe%20sur%20les%20produits%20et%20services
Record number: 4, Textual support number: 1 OBS
Taxe [en vigueur depuis le 1er janvier 1991] qui s'applique sur la plupart des produits et services offerts au Canada, à l'exception des aliments de base, de la majorité des services de santé et de soins dentaires, de la majorité des services d'éducation et des loyers résidentiels. 4, record 4, French, - taxe%20sur%20les%20produits%20et%20services
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Sistema tributario
Record 4, Main entry term, Spanish
- impuesto sobre bienes y servicios
1, record 4, Spanish, impuesto%20sobre%20bienes%20y%20servicios
masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 OBS
Sistema impositivo canadiense. 1, record 4, Spanish, - impuesto%20sobre%20bienes%20y%20servicios
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