TERMIUM Plus®
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PASSIBLE PENALITE [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- liable to a penalty
1, record 1, English, liable%20to%20a%20penalty
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- passible d’une pénalité
1, record 1, French, passible%20d%26rsquo%3Bune%20p%C3%A9nalit%C3%A9
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2022-04-14
Record 2, English
Record 2, Subject field(s)
- Customs and Excise
Record 2, Main entry term, English
- excise warehouse licensee
1, record 2, English, excise%20warehouse%20licensee
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Every excise warehouse licensee is liable to a penalty on an imported vaping product that is removed from the excise warehouse of the licensee for a purpose described in subsection 158.69(2) if the product is not delivered or exported, as the case may be, for that purpose. 1, record 2, English, - excise%20warehouse%20licensee
Record 2, French
Record 2, Domaine(s)
- Douanes et accise
Record 2, Main entry term, French
- exploitant agréé d’entrepôt d’accise
1, record 2, French, exploitant%20agr%C3%A9%C3%A9%20d%26rsquo%3Bentrep%C3%B4t%20d%26rsquo%3Baccise
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
L'exploitant agréé d’entrepôt d’accise est passible d’une pénalité sur un produit de vapotage importé qui est sorti de son entrepôt d’accise à une fin visée au paragraphe 158. 68(3), mais qui n’ est pas livré ou exporté, selon le cas, à cette fin. 1, record 2, French, - exploitant%20agr%C3%A9%C3%A9%20d%26rsquo%3Bentrep%C3%B4t%20d%26rsquo%3Baccise
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2015-10-29
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- unreported amount
1, record 3, English, unreported%20amount
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Every person is liable to a penalty who (a) fails to report an amount, equal to or greater than $500, required to be included in computing the person's income in a return filed under section 150 for a taxation year (in this subsection and subsection (1.1) referred to as the "unreported amount"); ... 1, record 3, English, - unreported%20amount
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- montant non déclaré
1, record 3, French, montant%20non%20d%C3%A9clar%C3%A9
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Est passible d’une pénalité la personne qui, à la fois : a) ne déclare pas un montant, égal ou supérieur à 500 $, à inclure dans le calcul de son revenu dans une déclaration produite conformément à l'article 150 pour une année d’imposition donnée(appelé «montant non déclaré» au présent paragraphe et au paragraphe(1. 1) ;[…] 1, record 3, French, - montant%20non%20d%C3%A9clar%C3%A9
Record 3, Spanish
Record 3, Textual support, Spanish
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