TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A carousel scheme involves false commercial transactions and a lengthy paper trail intended to convince government agencies that a business is eligible for large tax refunds on export sales. The fraudster creates fictitious sales and transfers to accomplice companies. The goods continue to be sold through a series of controlled companies, each liable to pay the GST [goods and services tax], before the goods are finally exported as sales of zero-rated supplies. The companies in the chain disappear without remitting the GST, and the final supplier claims a refund. This process can be repeated many times, resulting in the goods circulating in the same fashion as a carousel.  4, record 1, English, - carousel%20scheme

Record number: 1, Textual support number: 2 CONT

There are different aggressive schemes within Canada's GST/HST [goods and services tax/harmonized sales tax] system, but the one that [the Canada Revenue Agency sees] often is referred to as a "carousel" scheme. The name "carousel" comes from the circular manner in which the transactions flow through a fabricated supply chain. This scheme involves a group of entities who work together to sell goods to each other, or, at times, provide the appearance of selling goods. In this supply chain, at least one registrant, known as the "missing trader, "charges GST/HST but does not remit it to the government.  5, record 1, English, - carousel%20scheme

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Il y a différents stratagèmes abusifs dans le système de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] du Canada, mais celui que [l'Agence du revenu du Canada voit] souvent est appelé stratagème de type «carrousel». Le nom «carrousel» provient de la façon circulaire dont les opérations sont acheminées dans une chaîne d'approvisionnement fabriquée. Ce stratagème concerne un groupe d'entités qui travaillent ensemble pour vendre des biens entre elles ou, parfois, pour donner l'impression de vendre des biens. Dans cette chaîne d'approvisionnement, au moins un inscrit, appelé «commerçant disparu», facture la TPS/TVH, mais ne la verse pas au gouvernement.  6, record 1, French, - stratag%C3%A8me%20frauduleux%20de%20type%20carrousel

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

El fraude carrusel es un claro ejemplo de abuso de la exención del IVA [impuesto sobre el valor añadido]. Como consecuencia de ello, las mercancías que son negociadas en esos mercados sin haber soportado el pago del IVA constituyen para los defraudadores una notoria ventaja, permitiéndoles vender la mercancía a un precio inferior o con un margen mayor [al] que la venden los empresarios que sí cumplen con sus obligaciones fiscales.  2, record 1, Spanish, - fraude%20carrusel

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

"Tax amnesty" is a limited-time opportunity for a specified group of taxpayers to pay a defined amount in exchange for forgiveness of a tax liability(including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax.... Canada has a "tax amnesty" under both the "Income Tax Act" for income tax-related offences and under the "Excise Tax Act" for GST/HST(goods and services tax/harmonized sales tax) matters.  2, record 2, English, - tax%20amnesty

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

amnistie fiscale : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  2, record 2, French, - amnistie%20fiscale

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 CONT

En la literatura se suele citar, por su carácter global, la definición aportada por Lerman [...]: por amnistía fiscal, "se entiende una medida o conjunto de medidas con el fin de condonar penas o sanciones de carácter civil y criminal a los contribuyentes, que admitan voluntariamente no haber pagado la deuda impositiva correspondiente a impuestos de períodos precedentes —o haberlo hecho parcialmente—, y que ahora declaran por entero".  3, record 2, Spanish, - amnist%C3%ADa%20fiscal

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Private sector group established to advise and support the Director, Deputy Director and Member of the Goods and Services Tax(GS) Consumer Information Office.  1, record 3, English, - Advisory%20Panel

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Groupe du secteur privé créé pour conseiller et aider le directeur, le sous-directeur et les membres du Bureau d'information des consommateurs sur la taxe sur les produits et services (TPS).  1, record 3, French, - Groupe%20consultatif

Record 3,  Textual support,  Spanish