TERMIUM Plus®

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general anti-avoidance rule [1 record]

Record 1 2007-03-21

English

Subject field(s)
  • Taxation
OBS

Source for "general anti-avoidance rule": GST Technical Information Bulletin B-045, Revenue Canada, Customs and Excise.

French

Domaine(s)
  • Fiscalité
DEF

Disposition d'une loi fiscale qui s'applique au-delà de toutes les mesures anti-évitement particulières et qui a pour objet d'empêcher les contribuables de procéder à des opérations ou de recourir à des mécanismes dans le but premier de se soustraire à l'impôt.

OBS

Source pour «règle générale anti-évitement» : Bulletin de l'Information technique sur la TPS, B-045, Revenu Canada, Douanes et Accise.

Spanish

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