TERMIUM Plus®

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

UNREPORTED AMOUNT [1 record]

Record 1 2015-10-29

English

Subject field(s)
  • Taxation
CONT

Every person is liable to a penalty who (a) fails to report an amount, equal to or greater than $500, required to be included in computing the person's income in a return filed under section 150 for a taxation year (in this subsection and subsection (1.1) referred to as the "unreported amount"); ...

French

Domaine(s)
  • Fiscalité
CONT

Est passible d'une pénalité la personne qui, à la fois : a) ne déclare pas un montant, égal ou supérieur à 500 $, à inclure dans le calcul de son revenu dans une déclaration produite conformément à l'article 150 pour une année d’imposition donnée (appelé «montant non déclaré» au présent paragraphe et au paragraphe (1.1); […]

Spanish

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