TERMIUM Plus®

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REGLE EVITEMENT DETTES FISCALES [1 record]

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Record 1 2023-08-11

English

Subject field(s)
  • Taxation
CONT

The Income Tax Act has an anti-avoidance rule (the "tax debt avoidance rule") that is intended to prevent taxpayers from avoiding their tax liabilities by transferring their assets to non-arm's-length persons for insufficient consideration.

French

Domaine(s)
  • Fiscalité
CONT

La Loi de l'impôt sur le revenu contient une règle anti-évitement (la «règle sur l'évitement de dettes fiscales») qui vise à empêcher les contribuables de se soustraire à leurs obligations fiscales en transférant leurs actifs à des personnes avec qui ils ont un lien de dépendance pour une contrepartie insuffisante.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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