TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TAX DUTY EVASION [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 evasion
1, record 1, English, tax%20evasion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax dodging 2, record 1, English, tax%20dodging
correct, see observation
- tax duty evasion 3, record 1, English, tax%20duty%20evasion
correct
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 illegal means for example, by failing to report income or by understating income, by falsifying expenses and deductions so that they are overstated, or by claiming false status. 4, record 1, English, - tax%20evasion
Record number: 1, Textual support number: 1 OBS
According to two experts at Revenue Canada Taxation, the term "tax dodging" can be used as a synonym of both "tax evasion" and "tax avoidance", depending on the context. 5, record 1, English, - tax%20evasion
Record number: 1, Textual support number: 2 OBS
Compare with "tax avoidance". 6, record 1, English, - tax%20evasion
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Droit fiscal
Record 1, Main entry term, French
- fraude fiscale
1, record 1, French, fraude%20fiscale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- évasion fiscale 2, record 1, French, %C3%A9vasion%20fiscale
see observation, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Agissements par lesquels un contribuable se soustrait de façon illégale aux impôts qu'il doit normalement payer, par des subterfuges ou autres dérogations à la loi. 3, record 1, French, - fraude%20fiscale
Record number: 1, Textual support number: 1 OBS
Au Canada le terme «évasion fiscale» est employé comme équivalent de «tax evasion» uniquement dans la Loi de l'impôt sur le revenu. Dans tous les autres cas, «tax evasion» a comme équivalent «fraude fiscale». Le terme «évasion fiscale» a comme équivalent «tax avoidance» sauf dans la Loi de l'impôt sur le revenu canadienne, où «tax avoidance» se rend par «évitement fiscal». 4, record 1, French, - fraude%20fiscale
Record number: 1, Textual support number: 2 OBS
En France et en Belgique, l'«évasion fiscale» couvre l'ensemble des procédés licites ou illicites qu'un contribuable peut utiliser pour diminuer sa charge fiscale. 3, record 1, French, - fraude%20fiscale
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, see observation, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- fraude fiscal 2, record 1, Spanish, fraude%20fiscal
correct, masculine noun
- defraudación fiscal 3, record 1, Spanish, defraudaci%C3%B3n%20fiscal
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Defraudación a la Hacienda Pública a través de la ocultación de ingresos, simulación o exageración de gastos deducibles, aplicación de desgravaciones y subvenciones injustificables, etc. 4, record 1, Spanish, - evasi%C3%B3n%20fiscal
Record number: 1, Textual support number: 1 CONT
La evasión fiscal es práctica generalizada en la economía sumergida. 4, record 1, Spanish, - evasi%C3%B3n%20fiscal
Record number: 1, Textual support number: 1 OBS
El término "evasión fiscal" se utiliza independientemente si la evasión es legal o ilegal. 5, record 1, Spanish, - evasi%C3%B3n%20fiscal
Record number: 1, Textual support number: 2 OBS
evasión fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - evasi%C3%B3n%20fiscal
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: