fsi – -Translation – Keybot Dictionary

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4. Le FSI a la responsabilité du serveur sur lequel le site Web est hébergé.
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4. The ISP is responsible for the server on which the Web site is hosted.
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Un non-résident qui a un site Web hébergé dans le serveur d'un fournisseur de service Internet (FSI) indépendant au Canada ne serait généralement pas considéré comme ayant le serveur du FSI et son emplacement à sa disposition.
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As previously explained, a location in Canada where automated equipment is operated by a non-resident can constitute a permanent establishment in Canada of the non-resident in certain circumstances. Computer equipment, such as a server on which a Web site is stored is tangible property having a physical location. Therefore, the location of a server in Canada may constitute a place of business of a non-resident person if it is at the disposal of the person, such as where it is owned (or leased) and used by the person. A non-resident person who has its Web site hosted on a server of an independent internet service provider (ISP) in Canada would not generally be regarded as having the ISP's server and its location at its disposal.
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Un non-résident qui a un site Web hébergé dans le serveur d'un fournisseur de service Internet (FSI) indépendant au Canada ne serait généralement pas considéré comme ayant le serveur du FSI et son emplacement à sa disposition.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cra-arc.gc.ca as primary domain
As previously explained, a location in Canada where automated equipment is operated by a non-resident can constitute a permanent establishment in Canada of the non-resident in certain circumstances. Computer equipment, such as a server on which a Web site is stored is tangible property having a physical location. Therefore, the location of a server in Canada may constitute a place of business of a non-resident person if it is at the disposal of the person, such as where it is owned (or leased) and used by the person. A non-resident person who has its Web site hosted on a server of an independent internet service provider (ISP) in Canada would not generally be regarded as having the ISP's server and its location at its disposal.
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Un fournisseur de services Internet (FSI) situé en Terre-Neuve-et-Labrador qui fournit l'accès à Internet à des clients situés dans les provinces de la Terre-Neuve-et-Labrador et du Nouveau-Brunswick fournit l'accès à Internet à un client commercial particulier qui est situé à St.
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An Internet service provider (ISP) based in Newfoundland and Labrador that supplies Internet access to clients situated in the provinces of Newfoundland and Labrador and New Brunswick supplies Internet access to a particular business client that is situated in St. John's, Newfoundland and Labrador. The business client enters into an agreement with the ISP for the supply of Internet access and it is established under an agreement that it will access the Internet from its single operation in St. John's. The business client is acquiring the Internet access to be used in the course of its manufacturing business. The supply is made in Newfoundland and Labrador because the recipient avails itself of the Internet access at a single ordinary location in Newfoundland and Labrador and the supplier maintains information sufficient to determine that location. The HST will apply to the Internet access at a rate of 13%.
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L'installation fixe d'un FSI qui héberge sur ses serveurs au Canada les sites Web de personnes non résidentes ne fera pas en sorte, en règle générale, que les non-résidents aient un établissement stable au Canada, soit parce que le FSI n'agit pas habituellement à titre de mandataire pour effectuer des fournitures pour le compte des personnes non résidentes ou parce que le FSI est un mandataire indépendant agissant dans le cours normal de son entreprise, comme en fait preuve le fait qu'il héberge habituellement les sites Web de nombreuses entreprises différentes.
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The fixed place of business of an ISP that hosts the Web sites of non-resident persons on its servers in Canada will not generally result in the non-residents having a permanent establishment in Canada either because the ISP does not usually act as agent in making supplies on behalf of the non-resident persons or because the ISP is an independent agent acting in the ordinary course of its business, as evidenced by the fact that it typically hosts the Web sites of many different businesses.
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Par exemple, bien que l'exploitation d'un serveur par un FSI non résident, qui héberge des sites Web pour d'autres entreprises, soit considérée comme une partie importante et essentielle de ses activités commerciales particulières, le serveur ne fera pas en sorte que la personne non résidente ait un établissement stable à l'endroit où se trouve le serveur si les activités exercées par l'entremise de ce serveur se limitent à des fonctions préparatoires et auxiliaires.
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For example, although the operation of a server by a non-resident ISP that is in the business of hosting the Web sites of other businesses would be considered to be an essential and significant part of that non-resident's particular business activity, a server will not result in a non-resident person having a permanent establishment at its location if the operations carried on through that server are restricted to preparatory or auxiliary activities.
  Services informatiques ...  
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Le FSI dans l'exemple précédent fournit l'accès Internet à une moyenne entreprise qui exploite l'entreprise de fournir des services en ligne. L'accès à l'Internet sera utilisé par les employés du client qui travaillent de leur domicile dans différentes provinces du Canada.
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The ISP in the previous example supplies Internet access to a medium-sized business client that is engaged in the business of providing on-line services. The Internet access will be used by employees of the client who work from their homes in various provinces in Canada. The agreement for the supply of the Internet access is entered into between the ISP and the client with the final copy of the agreement mailed to the client at the client's business address in New Brunswick. In this case, because there is no single ordinary location at which the final recipient uses the Internet access, the supply is made in New Brunswick, the province of the mailing address of the recipient. The HST will apply to the service at the rate of 13%.
  P-208R - Sens de l'expr...  
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L'installation fixe d'un FSI qui héberge sur ses serveurs au Canada les sites Web de personnes non résidentes ne fera pas en sorte, en règle générale, que les non-résidents aient un établissement stable au Canada, soit parce que le FSI n'agit pas habituellement à titre de mandataire pour effectuer des fournitures pour le compte des personnes non résidentes ou parce que le FSI est un mandataire indépendant agissant dans le cours normal de son entreprise, comme en fait preuve le fait qu'il héberge habituellement les sites Web de nombreuses entreprises différentes.
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The fixed place of business of an ISP that hosts the Web sites of non-resident persons on its servers in Canada will not generally result in the non-residents having a permanent establishment in Canada either because the ISP does not usually act as agent in making supplies on behalf of the non-resident persons or because the ISP is an independent agent acting in the ordinary course of its business, as evidenced by the fact that it typically hosts the Web sites of many different businesses.
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Le serveur du FSI non résident qui est situé au Canada constitue un établissement stable du FSI au Canada.
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The server of the non-resident ISP that is located in Canada constitutes a permanent establishment of the ISP in Canada.
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L'installation fixe d'un FSI qui héberge sur ses serveurs au Canada les sites Web de personnes non résidentes ne fera pas en sorte, en règle générale, que les non-résidents aient un établissement stable au Canada, soit parce que le FSI n'agit pas habituellement à titre de mandataire pour effectuer des fournitures pour le compte des personnes non résidentes ou parce que le FSI est un mandataire indépendant agissant dans le cours normal de son entreprise, comme en fait preuve le fait qu'il héberge habituellement les sites Web de nombreuses entreprises différentes.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cra-arc.gc.ca as primary domain
The fixed place of business of an ISP that hosts the Web sites of non-resident persons on its servers in Canada will not generally result in the non-residents having a permanent establishment in Canada either because the ISP does not usually act as agent in making supplies on behalf of the non-resident persons or because the ISP is an independent agent acting in the ordinary course of its business, as evidenced by the fact that it typically hosts the Web sites of many different businesses.
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1. Une entreprise non résidente conclut une entente avec un fournisseur de services Internet (FSI) canadien indépendant pour que son site Web soit hébergé par le FSI.
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1. A non-resident business enters into an agreement with an independent Canadian Internet Service Provider (ISP) for its Web site to be hosted by the ISP.
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3. Le site Web est hébergé sur un serveur qui appartient au FSI et qui est situé en permanence à un endroit au Canada.
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3. The Web site is hosted on a server that is owned by the ISP and is located on an ongoing basis at a place in Canada.
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5. Les frais d'hébergement facturés par le FSI à l'entreprise non résidente sont fondés sur la bande passante utilisée pour entreposer le logiciel et les données nécessaires au site Web.
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5. The hosting fee charged by the ISP to the non-resident business is based on bandwidth used to store the software and data required by the Web site.
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4. Des employés du FSI sont initialement venus au Canada pour mettre sur pied le serveur à l'endroit en question.
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4. Personnel of the ISP entered Canada to initially set up the server at its particular location.
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3. Le serveur appartient au FSI non résident.
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3. The server is owned by the non-resident ISP.
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1. Un FSI non résident exploite une entreprise consistant à héberger les sites Web de ses divers clients.
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1. A non-resident ISP is in the business of hosting the Web sites of its various customers.
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Le serveur du FSI non résident qui est situé au Canada constitue un établissement stable du FSI au Canada.
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The server of the non-resident ISP that is located in Canada constitutes a permanent establishment of the ISP in Canada.
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1. Une entreprise non résidente conclut une entente avec un fournisseur de services Internet (FSI) canadien indépendant pour que son site Web soit hébergé par le FSI.
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1. A non-resident business enters into an agreement with an independent Canadian Internet Service Provider (ISP) for its Web site to be hosted by the ISP.
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Le lieu d'un serveur au Canada peut constituer une installation d'une personne non résidente s'il est à la disposition de la personne, par exemple lorsqu'il appartient à la personne (ou est loué par elle) et est utilisé par la personne. Dans cet exemple, le serveur sur lequel les sites Web sont hébergés est à la disposition du FSI puisque le serveur lui appartient et qu'il l'utilise.
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The location of a server in Canada may constitute a place of business of a non-resident person if it is at the disposal of the person, such as where it is owned (or leased) and used by the person. In this example, the server on which the Web sites are being hosted is at the disposal of the ISP, as the ISP owns and uses the server. The server is automated equipment that operates on its own. Personnel are not required at its location in order for it to constitute a place of business. The server is a fixed place of business as it is indefinitely located at a particular place. Furthermore, the ISP is considered to be making supplies (i.e. Web site hosting) through that fixed place of business. Given that the nature of the ISP's business is the hosting of Web sites, the functions carried out through the operation of the server are considered to be a significant and essential part of the ISP's business.
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Le lieu d'un serveur au Canada peut constituer une installation d'une personne non résidente s'il est à la disposition de la personne, par exemple lorsqu'il appartient à la personne (ou est loué par elle) et est utilisé par la personne. Dans cet exemple, le serveur sur lequel les sites Web sont hébergés est à la disposition du FSI puisque le serveur lui appartient et qu'il l'utilise.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cra-arc.gc.ca as primary domain
The location of a server in Canada may constitute a place of business of a non-resident person if it is at the disposal of the person, such as where it is owned (or leased) and used by the person. In this example, the server on which the Web sites are being hosted is at the disposal of the ISP, as the ISP owns and uses the server. The server is automated equipment that operates on its own. Personnel are not required at its location in order for it to constitute a place of business. The server is a fixed place of business as it is indefinitely located at a particular place. Furthermore, the ISP is considered to be making supplies (i.e. Web site hosting) through that fixed place of business. Given that the nature of the ISP's business is the hosting of Web sites, the functions carried out through the operation of the server are considered to be a significant and essential part of the ISP's business.
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Le FSI dans l'exemple précédent fournit l'accès Internet à une moyenne entreprise qui exploite l'entreprise de fournir des services en ligne. L'accès à l'Internet sera utilisé par les employés du client qui travaillent de leur domicile dans différentes provinces du Canada.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine cra-arc.gc.ca as primary domain
The ISP in the previous example supplies Internet access to a medium-sized business client that is engaged in the business of providing on-line services. The Internet access will be used by employees of the client who work from their homes in various provinces in Canada. The agreement for the supply of the Internet access is entered into between the ISP and the client with the final copy of the agreement mailed to the client at the client's business address in New Brunswick. In this case, because there is no single ordinary location at which the final recipient uses the Internet access, the supply is made in New Brunswick, the province of the mailing address of the recipient. The HST will apply to the service at the rate of 13%.
  Services informatiques ...  
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Un fournisseur de services Internet (FSI) situé en Terre-Neuve-et-Labrador qui fournit l'accès à Internet à des clients situés dans les provinces de la Terre-Neuve-et-Labrador et du Nouveau-Brunswick fournit l'accès à Internet à un client commercial particulier qui est situé à St.
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An Internet service provider (ISP) based in Newfoundland and Labrador that supplies Internet access to clients situated in the provinces of Newfoundland and Labrador and New Brunswick supplies Internet access to a particular business client that is situated in St. John's, Newfoundland and Labrador. The business client enters into an agreement with the ISP for the supply of Internet access and it is established under an agreement that it will access the Internet from its single operation in St. John's. The business client is acquiring the Internet access to be used in the course of its manufacturing business. The supply is made in Newfoundland and Labrador because the recipient avails itself of the Internet access at a single ordinary location in Newfoundland and Labrador and the supplier maintains information sufficient to determine that location. The HST will apply to the Internet access at a rate of 13%.