TERMIUM Plus®

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

INTANGIBLE PERSONAL PROPERTY [1 record]

Record 1 2010-02-12

English

Subject field(s)
  • Taxation
DEF

A property that is a "right" rather than a physical object. Examples include goodwill, trademarks, copyrights and franchises.

OBS

Compare: tangible personal property; real property; service.

OBS

Goods and services tax.

French

Domaine(s)
  • Fiscalité
DEF

S'entend généralement d'un bien qui constitue un «droit», plutôt qu'un objet matériel. À titre d'exemple, mentionnons l'achalandage, les marques de commerce, les droits d'auteur et les franchises.

OBS

Voir bien meuble corporel, immeuble et service.

OBS

Terminologie utilisée dans la documentation traitant de la taxe sur les produits et services.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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