TERMIUM Plus®

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

POINT ETRANGER [1 record]

Record 1 1995-08-07

English

Subject field(s)
  • Taxation
CONT

"place outside Canada", in respect of a freight transportation service, includes at a particular time a place in Canada if, at that time, the property being transported has been imported but has not been released and the property is being transported in compliance with the Customs Act of any other Act of Parliament that prohibits, controls or regulates the importation of goods ...

French

Domaine(s)
  • Fiscalité
CONT

«point à l'étranger». Y est assimilé, à un moment donné, en ce qui concerne un service de transport de marchandises, un endroit au Canada si, à ce moment, un bien, dont le transport est conforme aux dispositions de la Loi sur les douanes ou d'une autre loi fédérale qui interdisent, contrôlent ou réglementent l'importation de produits, a été importé mais non dédouané.

OBS

Terme et équivalent utilisés dans la documentation portant sur la taxe sur les produits et services.

Spanish

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