TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
NICHE FISCALE [1 record]
Record 1 - internal organization data 2014-04-14
Record 1, English
Record 1, Subject field(s)
- Taxation
- Taxation Law
Record 1, Main entry term, English
- tax loophole
1, record 1, English, tax%20loophole
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- loophole 2, record 1, English, loophole
correct, see observation
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A provision in tax law, usually but not always intended, that permits a person's or a firm's income to go untaxed or to be taxed at a lower rate. 3, record 1, English, - tax%20loophole
Record number: 1, Textual support number: 1 OBS
Such a loophole may give special and more favourable treatment to a particular group. 3, record 1, English, - tax%20loophole
Record number: 1, Textual support number: 2 OBS
tax loophole: term published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France. 4, record 1, English, - tax%20loophole
Record number: 1, Textual support number: 3 OBS
tax loophole: term used in the context of the Strategic and Operating Review of the federal government of Canada. 5, record 1, English, - tax%20loophole
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Droit fiscal
Record 1, Main entry term, French
- échappatoire fiscale
1, record 1, French, %C3%A9chappatoire%20fiscale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- niche fiscale 2, record 1, French, niche%20fiscale
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Lacune ou ambiguïté du libellé d'une loi fiscale qui offre au contribuable la possibilité d'éviter ou de réduire un impôt. 3, record 1, French, - %C3%A9chappatoire%20fiscale
Record number: 1, Textual support number: 1 OBS
niche fiscale : terme publié au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France. 4, record 1, French, - %C3%A9chappatoire%20fiscale
Record number: 1, Textual support number: 2 OBS
échappatoire fiscale : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada. 5, record 1, French, - %C3%A9chappatoire%20fiscale
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Derecho fiscal
Record 1, Main entry term, Spanish
- escapatoria tributaria
1, record 1, Spanish, escapatoria%20tributaria
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- laguna impositiva 2, record 1, Spanish, laguna%20impositiva
feminine noun
- laguna fiscal 3, record 1, Spanish, laguna%20fiscal
feminine noun
- vacío impositivo 3, record 1, Spanish, vac%C3%ADo%20impositivo
masculine noun
Record 1, Textual support, Spanish
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