TERMIUM Plus®

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

little Egypt bump [2 records]

Record 1 1987-02-02

English

Subject field(s)
  • Various Proper Names
  • Taxation
OBS

Taxpayers develop avoidance mechanisms such as ... the Little Egypt Bump, which combines unrelated provisions of the Income Tax Act to produce results that were not envisaged by the legislative drafters.

French

Domaine(s)
  • Appellations diverses
  • Fiscalité
OBS

Stratagème d'évitement fiscal (...) qui consiste à combiner certaines dispositions de la Loi de l'impôt sur le revenu, qui n'ont aucun rapport entre elles, pour produire des résultats que n'avaient pas envisagés les rédacteurs de la loi.

Spanish

Save record 1

Record 2 1986-09-30

English

Subject field(s)
  • Taxation
DEF

Transaction whereby two corporations will use a partnership to increase the tax basis of assets which flow through the partnership.

OBS

Information provided by Rick Pascaro of Revenue Canada's Tax Avoidance section.

French

Domaine(s)
  • Fiscalité
OBS

(de la Loi de l'impôt sur le revenu (LIR].

Spanish

Save record 2

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