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The Government of Canada’s terminology and linguistic data bank.
TAX AVOIDANCE [1 record]
Record 1 - internal organization data 2007-07-16
Record 1, English
Record 1, Subject field(s)
- Taxation
- Taxation Law
Record 1, Main entry term, English
- tax avoidance
1, record 1, English, tax%20avoidance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- avoidance 2, record 1, English, avoidance
correct
- tax dodging 3, record 1, English, tax%20dodging
correct
- avoidance of tax 4, record 1, English, avoidance%20of%20tax
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The reduction of a person's tax liability to the lowest possible level through legal means. This is done by utilizing all possible deductions, taking advantage of alternative methods of reporting and assessing income, and using all possible tax loopholes. 5, record 1, English, - tax%20avoidance
Record number: 1, Textual support number: 1 OBS
Not to be confused with "tax evasion". According to two experts at Revenue Canada Taxation, the term "tax dodging" can be used as a synonym of both "tax avoidance" and "tax evasion", depending on the context. 6, record 1, English, - tax%20avoidance
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Droit fiscal
Record 1, Main entry term, French
- évitement fiscal
1, record 1, French, %C3%A9vitement%20fiscal
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- évasion fiscale 2, record 1, French, %C3%A9vasion%20fiscale
correct, see observation, feminine noun
- évasion 3, record 1, French, %C3%A9vasion
correct, feminine noun
- optimisation fiscale 2, record 1, French, optimisation%20fiscale
correct, feminine noun, France
- choix de la voie la moins imposée 2, record 1, French, choix%20de%20la%20voie%20la%20moins%20impos%C3%A9e
correct, masculine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des procédés que le contribuable utilise pour réduire au minimum sa charge fiscale en se prévalant des dispositions avantageuses de la loi. 2, record 1, French, - %C3%A9vitement%20fiscal
Record number: 1, Textual support number: 1 OBS
«Évitement fiscal» : expression désignant une façon légale d'éviter de l'impôt et employée uniquement dans la Loi de l'impôt sur le revenu canadienne. 4, record 1, French, - %C3%A9vitement%20fiscal
Record number: 1, Textual support number: 2 OBS
À ne pas confondre avec la fraude fiscale. 5, record 1, French, - %C3%A9vitement%20fiscal
Record number: 1, Textual support number: 3 OBS
En France et en Belgique, le terme «évasion fiscale» couvre l'ensemble des procédés licites ou illicites qu'un contribuable peut utiliser pour diminuer sa charge fiscale, alors qu'au Canada, le même terme a une connotation de fraude fiscale. 2, record 1, French, - %C3%A9vitement%20fiscal
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Derecho fiscal
Record 1, Main entry term, Spanish
- evasión fiscal
1, record 1, Spanish, evasi%C3%B3n%20fiscal
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- elusión del impuesto 2, record 1, Spanish, elusi%C3%B3n%20del%20impuesto
correct, feminine noun
- elusión fiscal 3, record 1, Spanish, elusi%C3%B3n%20fiscal
correct, feminine noun
- evitación de los impuestos 4, record 1, Spanish, evitaci%C3%B3n%20de%20los%20impuestos
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Negación al pago de impuestos en forma parcial o total. 1, record 1, Spanish, - evasi%C3%B3n%20fiscal
Record number: 1, Textual support number: 1 OBS
El termino "evasión fiscal" se utiliza independientemente si la evasión es legal o ilegal. 5, record 1, Spanish, - evasi%C3%B3n%20fiscal
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