TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TAX-FREE SUPPLY [1 record]
Record 1 - internal organization data 2014-05-02
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- zero-rated supply
1, record 1, English, zero%2Drated%20supply
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax-free supply 2, record 1, English, tax%2Dfree%20supply
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Zero-rated supplies means supplies of goods and services subject to GST/HST [goods and services tax/harmonized sales tax] at a rate of 0%. Zero-rated goods and services include most goods and services exported from Canada, most transportation services provided in Canada for merchandise destined to a location outside Canada, and most prescription drugs and medical devices. 3, record 1, English, - zero%2Drated%20supply
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- fourniture détaxée
1, record 1, French, fourniture%20d%C3%A9tax%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans le cadre de la taxe sur les produits et services, bien ou service pour lequel l’acquéreur n’est pas tenu de payer la taxe, mais pour lequel le fournisseur a le droit de demander un crédit de taxe sur les intrants, par exemple une exportation ou un produit alimentaire de base. 2, record 1, French, - fourniture%20d%C3%A9tax%C3%A9e
Record number: 1, Textual support number: 1 CONT
Fournitures détaxées désigne les fournitures de produits et services qui sont assujetties à la TPS/TVH [taxe sur les produits et services / taxe de vente harmonisée] au taux de 0 %. Ces fournitures comprennent les produits et services suivants : la plupart des produits et services exportés du Canada; la plupart des services de transport fournis au Canada pour des marchandises destinées à l'extérieur du Canada; la plupart des médicaments sur ordonnance et des appareils médicaux. 3, record 1, French, - fourniture%20d%C3%A9tax%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
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