TERMIUM Plus^®

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 OBS

Special rates are of several kinds. Some are uniform and applicable to all taxable assessment but the proceeds of the tax may be applied only to a specified purpose, as in the case of a park rate or a library rate. Others may be uniform for one group of taxpayers with a different uniform rate applying to another group [such as public and separate school supporters]... Another type is a uniform rate applicable only to the ratepayers of a section of the municipality in which certain services are provided... Strictly speaking, the term "special assessment" is a true synonym of "special rate" and applies to service charges, for example, as well as to park or library rates or local improvement rates. In common usage, however, it is often assigned a narrower meaning and used interchangeably with the term "local improvement rate" which, in fact, is a particular kind of special rate or assessment.  1, fiche 3, Anglais, - special%20rate

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 OBS

Sous le titre d'impôt foncier municipal, nous incluons à la fois [l'impôt foncier général] qui s'applique à l'ensemble des biens-fonds imposables et les taxes foncières spéciales qui sont affectées au financement de dépenses particulières. Les taxes dites d'améliorations locales sont incorporées aux taxes foncières spéciales dans les statistiques officielles. La taxe d'eau, la taxe d'éclairage des rues, les taxes de nettoiement et d'enlèvement des ordures ménagères constituent des exemples de taxes foncières spéciales.  1, fiche 3, Français, - taxe%20fonci%C3%A8re%20sp%C3%A9ciale

Fiche 3,  Justifications,  Espagnol