TERMIUM Plus®

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OPERATION RELATIVE AVOIRS MINIERS RESTREINTS [1 record]

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Alphabetical list of terms

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
CONT

The purpose of the proposed amendments is to curtail the use primarily in the oil and industry of so-called "carved-out arrangements" to avoid tax.

OBS

Source: Income Tax Act, S. 66(14.6).

French

Domaine(s)
  • Fiscalité
OBS

Source : Loi de l'impôt sur le revenu, art. 66(14.6).

Spanish

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