TERMIUM Plus®

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PROVINCIAL TERRITORIAL TAX COLLECTION AGREEMENTS ACCOUNT [1 record]

Record 1 2016-12-22

English

Subject field(s)
  • Government Accounting
DEF

The account in which are recorded income taxes collected by the Government of Canada on behalf of the provinces and territories participating in the joint-collection provision of the Federal-Provincial Fiscal Arrangements Act and Federal Post-Secondary Education and Health Contributions Act, as well as the related payments made to the provinces and territories.

Key term(s)
  • provincial and territorial taxation collection agreements account

French

Domaine(s)
  • Comptabilité publique
DEF

Compte dans lequel sont enregistrés, d'une part, les impôts sur le revenu perçus par l'État canadien au nom des provinces et des territoires concernés par les modalités de perception conjointe de la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces et sur les contributions fédérales en matière d'enseignement postsecondaire et de santé et, d'autre part, les versements faits aux provinces et aux territoires au titre des prélèvements correspondants.

Spanish

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