Traduction de «tangible personal property » (Anglais → Français) :

Specified Tangible Personal Property (GST) Regulations [ Regulations Prescribing the Threshold Amount Respecting Specified Tangible Personal Property | Regulations Prescribing the Threshold Amount and Percentage of the Tax Respecting Specified Tangible Personal Property ]

renting of tangible personal property

The Education and Health Tax Act [ An Act for the Imposition and Collection of Taxes on Consumers and Users of Tangible Personal Property in order to raise Moneys for Educational and Health Purposes ]

fixed tangible asset | property, plant and equipment | tangible fixed asset

personal items valuer | personal property assessor | personal property appraiser | personal property valuer

property person | property man | property woman | props person | prop man | propman | props man | props master | props mistress

property person | property man | property woman | prop person | prop man | prop woman

tangible capital property

(i) makes a taxable supply in Canada of tangible personal property by way of sale, or a taxable supply in Canada of a service of manufacturing or producing tangible personal property, to the non-resident person, or acquires physical possession of tangible personal property (other than property of a person who is resident in Canada or is registered under Subdivision d of Division V) for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person, and

(i) makes a taxable supply in Canada of tangible personal property by way of sale, or a taxable supply in Canada of a service of manufacturing or producing tangible personal property, to the non-resident person, or acquires physical possession of tangible personal property (other than property of a person who is resident in Canada) for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person, and

(6) Subject to subsection (7), if an amount of consideration for a taxable supply by way of sale of tangible personal property made outside Canada to a person that is not a consumer of the tangible personal property becomes due, or is paid without having become due, after November 8, 2012 and before February 1, 2013 and the tangible personal property is delivered or made available, or physical possession of the property is transferred, in Prince Edward Island to the person on or after April 1, 2013, for the purposes of applying subsection 218.1(1) of the Act to the supply, that amount of consideration is deemed to have become due on Apri ...[+++]l 1, 2013 and not to have been paid before that day and the person is required, despite subsection 218.1(2) of the Act, to pay, in accordance with subsection (8), the tax under subsection 218.1(1) of the Act payable in respect of the supply on that amount of consideration.

(6) Subject to subsection (7), if an amount of consideration for a taxable supply by way of sale of tangible personal property made outside Canada to a person that is not a consumer of the tangible personal property becomes due, or is paid without having become due, after October 14, 2009 and before May 1, 2010 and the tangible personal property is delivered or made available, or physical possession of the property is transferred, in a specified province to the person on or after July 1, 2010, for the purposes of applying subsection 218.1(1) of the Act to the supply, that amount of consideration is deemed to have become due on July 1, 20 ...[+++]10 and not to have been paid before that day and the person is required, despite subsection 218.1(2) of the Act, to pay, in accordance with subsection (8), the tax under subsection 218.1(1) of the Act payable in respect of the supply on that amount of consideration.