TERMIUM Plus®

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

PEQUENO ABASTECEDOR [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-02-12

English

Subject field(s)
  • Market Structure (Trade)
  • Taxation
DEF

A person whose total revenue from taxable supplies (other than supplies of financial services and sale of capital property) made inside and outside Canada in the four preceding calendar quarters did not exceed $30,000. The $30,000 threshold is determined by reference to the aggregate of the taxable supplies made by the person and any associates of the person in that period. Special rules apply to taxi businesses, charities and non-profit organizations.

French

Domaine(s)
  • Morphologie des marchés (Commerce)
  • Fiscalité
DEF

S'entend habituellement d'une personne dont le total des recettes provenant de fournitures taxables (sauf les fournitures de services financiers et les ventes d'immobilisations) effectuées au Canada et à l'étranger dans les quatre trimestres civils précédents n'ont pas dépassé 30 000 dollars. Le seuil de 30 000 dollars est déterminé par renvoi à l'ensemble des fournitures taxables effectuées par la personne et ses associés pendant cette période. Des règles spéciales s'appliquent aux entreprises de taxi, aux organismes de charité et aux organismes à but non lucratif.

Spanish

Campo(s) temático(s)
  • Estructura del mercado (Comercio)
  • Sistema tributario
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