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IMPUESTO ARMONIZADO VENTAS [1 record]

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Alphabetical list of terms

Record 1 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
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