TERMIUM Plus®

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TAX INVESTIGATION [1 record]

Record 1 2017-09-13

English

Subject field(s)
  • Taxation
  • Penal Law
CONT

Different from tax audits, "tax investigations" focus on tax evasion – including cases with an international element – as well as cases of fraud and promoters of tax schemes aiming at defrauding the government.

OBS

Not to be confused with the tax audit.

French

Domaine(s)
  • Fiscalité
  • Droit pénal
CONT

L'«enquête fiscale» est davantage un processus de nature pénale, qui consiste à enquêter et [à] déterminer si des infractions pénales à [une] ou plusieurs lois fiscales ont été commises et, le cas échéant, si des poursuites doivent être [intentées] devant les tribunaux.

OBS

Ne pas confondre avec la vérification fiscale.

Spanish

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