TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TAXE PROFESSIONNELLE [2 records]
Record 1 - internal organization data 2007-03-29
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- business tax
1, record 1, English, business%20tax
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The licensee covenants to pay business and other taxes, charges, rates, duties and assessments levied in respect of the licensee's occupancy of the premises or in respect of the personal property or business of the licensee on the premises and to pay such taxes, charges, rates, duties and assessments as and when they become due. 2, record 1, English, - business%20tax
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- taxe professionnelle
1, record 1, French, taxe%20professionnelle
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- taxe d'affaires 2, record 1, French, taxe%20d%27affaires
feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Impôt prélevé par les municipalités sur les établissements commerciaux ou de service et proportionnel à la valeur locative des lieux. 3, record 1, French, - taxe%20professionnelle
Record number: 1, Textual support number: 1 CONT
Le budget prévoit un relèvement de 2 % de la taxe professionnelle. 3, record 1, French, - taxe%20professionnelle
Record number: 1, Textual support number: 1 OBS
L'adjectif professionnel est ici employé au sens de relatif à une activité dont on peut tirer ses moyens de subsistance. 3, record 1, French, - taxe%20professionnelle
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- impuesto comercial
1, record 1, Spanish, impuesto%20comercial
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-04-27
Record 2, English
Record 2, Subject field(s)
- Taxation Law
- Taxation
Record 2, Main entry term, English
- occupation and business tax 1, record 2, English, occupation%20and%20business%20tax
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Droit fiscal
- Fiscalité
Record 2, Main entry term, French
- taxe professionnelle
1, record 2, French, taxe%20professionnelle
correct, feminine noun, France
Record 2, Abbreviations, French
Record 2, Synonyms, French
- patente 1, record 2, French, patente
correct, feminine noun, France, obsolete
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Impôt de répartition perçu par les collectivités locales, auquel sont assujetties les personnes physiques ou morales exerçant une profession industrielle, commerciale ou libérale. [...] L'assiette de la taxe professionnelle est déterminée par trois éléments: la masse salariale, la valeur locative des locaux et outillages, le bénéfice net de l'exercice. 2, record 2, French, - taxe%20professionnelle
Record number: 2, Textual support number: 1 OBS
La taxe professionnelle remplace, depuis le 1er janvier 1976, la patente. 2, record 2, French, - taxe%20professionnelle
Record 2, Spanish
Record 2, Textual support, Spanish
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