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PROCEDURE RESCRIT [1 record]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- advance income tax ruling
1, record 1, English, advance%20income%20tax%20ruling
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- advance tax ruling 2, record 1, English, advance%20tax%20ruling
correct
- ATR 3, record 1, English, ATR
correct
- ATR 3, record 1, English, ATR
- advance ruling 4, record 1, English, advance%20ruling
correct
- private letter ruling 5, record 1, English, private%20letter%20ruling
correct, United States
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A letter ruling, which is a written statement, issued to a taxpayer by tax authorities, that interprets and applies the tax law to a specific set of facts. 6, record 1, English, - advance%20income%20tax%20ruling
Record number: 1, Textual support number: 1 CONT
An advance income tax ruling is a written statement given by the Directorate to a taxpayer stating how the CCRA [Canada Customs and Revenue Agency] will interpret and apply specific provisions of existing Canadian income tax law to a definite transaction or transactions which the taxpayer is contemplating. 7, record 1, English, - advance%20income%20tax%20ruling
Record 1, Key term(s)
- advanced tax ruling
- advanced income tax ruling
- advanced ruling
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- décision anticipée en matière d'impôt sur le revenu
1, record 1, French, d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- décision anticipée 2, record 1, French, d%C3%A9cision%20anticip%C3%A9e
correct, feminine noun
- procédure de rescrit 2, record 1, French, proc%C3%A9dure%20de%20rescrit
correct, feminine noun, France
- rescrit 2, record 1, French, rescrit
correct, masculine noun, France
- ruling fiscal 2, record 1, French, ruling%20fiscal
correct, masculine noun, Belgium
- ruling 2, record 1, French, ruling
correct, masculine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Interprétation fournie par l'administration fiscale, à la demande du contribuable, de certaines dispositions précises de la loi dans leur application à une opération ou à un montage financier qu'envisage le contribuable. 2, record 1, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu
Record number: 1, Textual support number: 1 OBS
Une décision anticipée lie le fisc (sous réserve des limitations précises qui y sont définies), mais seulement à l'égard du contribuable qui avait demandé l'interprétation et de l'opération décrite. 2, record 1, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- resolución tributaria
1, record 1, Spanish, resoluci%C3%B3n%20tributaria
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- resolución fiscal 1, record 1, Spanish, resoluci%C3%B3n%20fiscal
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
resolución tributaria; resolución fiscal: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, indica que las expresiones "resolución tributaria" o "resolución fiscal" son preferibles al término inglés "advance tax ruling". 1, record 1, Spanish, - resoluci%C3%B3n%20tributaria
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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