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IMPUESTO VENTAS [8 records]

Record 1 2026-01-08

English

Subject field(s)
  • Foreign Trade
  • Taxation
  • Trade

French

Domaine(s)
  • Commerce extérieur
  • Fiscalité
  • Commerce

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Sistema tributario
  • Comercio
Save record 1

Record 2 2023-08-11

English

Subject field(s)
  • Taxation
  • Administration (Indigenous Peoples)
OBS

The FNST is a tax that applies to on-reserve sales of alcoholic beverages, motor fuels and tobacco products.

French

Domaine(s)
  • Fiscalité
  • Administration (Peuples Autochtones)
OBS

La taxe de vente des Premières Nations (TVPN) s'applique à la vente de boissons alcoolisées, de carburants moteurs et de produits du tabac dans les réserves.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Administración (Pueblos indígenas)
Save record 2

Record 3 2010-02-12

English

Subject field(s)
  • Taxation
DEF

The single harmonized value-added tax that replaced the Goods and Services Tax (GST) and the provincial retail sales taxes in Nova Scotia, New Brunswick, and Newfoundland and Labrador on April 1, 1997. It applies at a rate of 15 per cent to those goods and services that are currently subject to GST.

Key term(s)
  • blended sales tax
  • harmonized tax
  • blended tax

French

Domaine(s)
  • Fiscalité
DEF

Taxe harmonisée unique sur la valeur ajoutée qui a remplacé la taxe sur les produits et services (TPS) et la taxe provinciale de vente au détail en Nouvelle-Écosse, au Nouveau-Brunswick, à Terre-Neuve et au Labrador, depuis le 1er avril 1997. Elle s'applique au taux de 15 p. 100 sur les produits et services actuellement assujettis à la TPS.

Key term(s)
  • taxe harmonisée

Spanish

Campo(s) temático(s)
  • Sistema tributario
Key term(s)
  • impuesto de venta armonizado
Save record 3

Record 4 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.

Save record 4

Record 5 2004-03-16

English

Subject field(s)
  • Taxation
DEF

This is an early form of sales tax. It is normally levied as a given percentage of the sales value. It is levied on each occasion that a transaction takes place and the base of the tax includes any tax paid on transactions at previous stages in the production and distribution process.

OBS

The inefficiency of this type of tax has been realized and in recent years many countries have changed over to a value-added tax which does not have these inefficiencies.

French

Domaine(s)
  • Fiscalité
DEF

Impôt général sur la consommation perçu sur la valeur totale du produit à chaque stade de vente.

Spanish

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

Impuesto que se recauda como una proporción del precio de una mercancía en cada venta en la cadena de distribución.

Save record 5

Record 6 2002-04-03

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 6

Record 7 2001-04-30

English

Subject field(s)
  • Taxation
  • Customs and Excise

French

Domaine(s)
  • Fiscalité
  • Douanes et accise

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Aduana e impuestos internos
Save record 7

Record 8 1997-12-18

English

Subject field(s)
  • Taxation
  • Sales (Marketing)
Key term(s)
  • tax refund

French

Domaine(s)
  • Fiscalité
  • Vente

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Ventas (Comercialización)
Save record 8

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