TERMIUM Plus®

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

NON-COMPLIANCE RATE [1 record]

Record 1 2008-03-18

English

Subject field(s)
  • Taxation
CONT

The post-assessment reviews of key credit and deduction items involve both targeted reviews based on risk assessment as well as random reviews. The random reviews facilitate both an estimation of the non-compliance rate for these deductions and credits as well as ongoing refinement of risk assessment rules.

French

Domaine(s)
  • Fiscalité
CONT

Les examens de postcotisation des postes de crédit et de déduction clés comportent des examens ciblés fondés sur l'évaluation du risque ainsi que des examens aléatoires. Ces derniers facilitent une estimation du taux d'inobservation pour ces déductions et crédits de même que le perfectionnement continu des règles d'évaluation du risque.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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