TERMIUM Plus®

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

TRANSLATION IMPOT [1 record]

Record 1 2001-08-20

English

Subject field(s)
  • Taxation
DEF

The passing of the tax burden along to someone else by the person or firm on whom it is originally levied. For example ... the value-added tax used throughout the European Economic Community is shifted by manufacturers and retailers on to customers.

French

Domaine(s)
  • Fiscalité
DEF

[...] mesure dans laquelle il est possible au redevable légal d'un impôt d'en transférer la charge à un tiers à travers les prix, les salaires ou les taux d'intérêt.

OBS

[C'est le] cas du commerçant transférant la charge de la taxe à la valeur ajoutée à son client [...]

Spanish

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

Cuando el contribuyente transfiere a otro el peso del tributo, con una elevación del precio de los bienes que produce.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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