TERMIUM Plus®

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IMPUESTO SOBRE VENTAS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-07-17

English

Subject field(s)
  • Taxation
  • Government Accounting
DEF

A tax imposed specifically on a sale made by a vendor as governed by the appropriate statutes.

OBS

Term standardized by the Canadian Government Specifications Board.

French

Domaine(s)
  • Fiscalité
  • Comptabilité publique
DEF

Impôt indirect frappant selon des taux différenciés la vente de biens et la prestation de services qui relèvent d'une activité industrielle ou commerciale.

Spanish

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

Impuesto [indirecto] que se recauda como proporción del precio al menudeo de una mercancía en el punto de venta.

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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