TERMIUM Plus®

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

GOODS SERVICES TAX GROUP [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-08-31

English

Subject field(s)
  • Taxation
  • Customs and Excise
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.

French

Domaine(s)
  • Fiscalité
  • Douanes et accise
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.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Aduana e impuestos internos
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".

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Record 2 1990-04-01

English

Subject field(s)
  • Organizations, Administrative Units and Committees
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.

French

Domaine(s)
  • Organismes, unités administratives et comités
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).

Spanish

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