TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

... the examination of a business or individual tax return by a common audit team with members of two or more States examining cross-border tax situations as one tax audit to gain a uniform and legal assessment...  2, record 1, English, - joint%20tax%20audit

Record number: 1, Textual support number: 1 CONT

In their joint fight against tax avoidance and tax evasion, international governance organizations have developed different tools. One of these tools is the joint tax audit, in which two or more countries join together to form a single audit team to examine [issues or transactions] of one or more related taxable persons with cross-border business activities.  3, record 1, English, - joint%20tax%20audit

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The auditor of a foreign company shall make such examination as the auditor considers necessary to enable the auditor to report on the annual return... and on other financial statements required by this Act to be filed with the Superintendent. [Insurance Companies Act].  2, record 2, English, - annual%20return

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Le vérificateur de la société étrangère procède à l'examen qu'il estime nécessaire pour faire rapport sur le relevé annuel [...] et sur les états financiers qui doivent, aux termes de la présente loi, être déposés auprès du surintendant. [Loi sur les sociétés d'assurances].  3, record 2, French, - relev%C3%A9%20annuel

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

In general, collection of taxes can be instituted through the following methods, whether or not in combination :-withholding of tax by the payor of income to a taxpayer and subsequent payment of tax to the administration;-provisional(advance) payment by a taxpayer during a tax year in which an estimated income tax payment based on the annual income of or tax paid in the previous year must be made to the Treasury;-self-assessment payment by the taxpayer on the due date, after or simultaneously with the filing of the tax return; under a self-assessment system, the taxpayer himself calculates the tax due after deduction of withholding taxes and advance payments or, in the case of VAT, the input tax paid, and he transfers the amount of tax due;-additional payments of tax based on a final tax assessment by the tax administration after investigation or examination of the filed tax return;-payment of tax after a notice of assessment.  3, record 3, English, - tax%20collection

Record number: 3, Textual support number: 1 OBS

Related term: levying (of duties).  5, record 3, English, - tax%20collection

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Ensemble des opérations menées par les autorités fiscales dans le but de percevoir des impôts, intérêts et pénalités dûs par les contribuables.  5, record 3, French, - recouvrement%20de%20l%27imp%C3%B4t

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Proceso efectivo mediante el cual las autoridades tributarias cobran por concepto del pago de impuestos a los contribuyentes y causantes.  5, record 3, Spanish, - recaudaci%C3%B3n%20fiscal

Record number: 3, Textual support number: 1 CONT

La recaudación comporta unos ciertos costes, que han de tenerse en cuenta para calcular el neto de la misma; [...]  6, record 3, Spanish, - recaudaci%C3%B3n%20fiscal

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Persons who leave Canada and proceed directly to a marine installation or structure to which the Oceans Act applies, and who return directly to Canada from the installation or structure without entering the territorial waters of a foreign state, in which case examination is conducted by an officer by telephone or other means of telecommunication.  1, record 4, English, - marine%20installation%20or%20structure

Record number: 4, Textual support number: 1 OBS

Term found in the Immigration and Refugee Protection Regulation, 2002.  2, record 4, English, - marine%20installation%20or%20structure

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

La personne qui quitte le Canada et se rend directement à un ouvrage en mer auquel s'applique la Loi sur les océans, puis retourne directement au Canada en provenance de cet ouvrage sans transiter par les eaux territoriales d'un État étranger, auquel cas le contrôle est mené par un agent à l'aide d'un moyen de télécommunication, notamment le téléphone.  1, record 4, French, - ouvrage%20en%20mer

Record number: 4, Textual support number: 1 OBS

Terme tiré du Règlement sur l'immigration et la protection des réfugiés, 2002.  2, record 4, French, - ouvrage%20en%20mer

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

If a foreign national against whom a removal order has not been enforced is applying outside Canada for a visa or an authorization to return to Canada, an officer shall enforce the order if, following an examination, the foreign national establishes that they are the person described in the order.  1, record 5, English, - person%20described%20in%20a%20removal%20order

Record number: 5, Textual support number: 2 OBS

Terms found in the Immigration and Refugee Protection Regulations, 2002.  2, record 5, English, - person%20described%20in%20a%20removal%20order

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Si l'étranger à l'égard duquel la mesure de renvoi n'a pas été exécutée demande, à l'extérieur du Canada, un visa ou l'autorisation de revenir au Canada, l'agent exécute la mesure de renvoi si, à l'issue d'un contrôle, l'étranger fait la preuve de ce qui suit : il est bien la personne visée par la mesure de renvoi.  1, record 5, French, - personne%20vis%C3%A9e%20par%20une%20mesure%20de%20renvoi

Record number: 5, Textual support number: 1 OBS

Terme tiré du Règlement sur l'immigration et la protection des réfugiés, 2002.  2, record 5, French, - personne%20vis%C3%A9e%20par%20une%20mesure%20de%20renvoi

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

If a foreign national against whom a removal order has not been enforced is applying outside Canada for a visa or an authorization to return to Canada, an officer shall enforce the order if, following an examination, the foreign national establishes that they are not inadmissible on grounds of security, violating human or international rights, serious criminality or organized criminality.  1, record 6, English, - inadmissible%20on%20grounds%20of%20security

Record number: 6, Textual support number: 1 OBS

Term found in the Immigration and Refugee Protection Regulations, 2002.  2, record 6, English, - inadmissible%20on%20grounds%20of%20security

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Si l'étranger à l'égard duquel la mesure de renvoi n'a pas été exécutée demande, à l'extérieur du Canada, un visa ou l' autorisation de revenir au Canada, l'agent exécute la mesure de renvoi si, à l'issue d'un contrôle, l'étranger fait la preuve de ce qui suit : il n'est pas interdit de territoire pour raison de sécurité, pour atteinte aux droits humains ou internationaux, pour grande criminalité ou pour criminalité organisée.  1, record 6, French, - interdit%20de%20territoire%20pour%20raison%20de%20s%C3%A9curit%C3%A9

Record number: 6, Textual support number: 1 OBS

Terme tiré du Règlement sur l'immigration et la protection des réfugiés, 2002.  2, record 6, French, - interdit%20de%20territoire%20pour%20raison%20de%20s%C3%A9curit%C3%A9

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

If a foreign national against whom a removal order has not been enforced is applying outside Canada for a visa or an authorization to return to Canada, an officer shall enforce the order if, following an examination, the foreign national establishes that they are not inadmissible on grounds of security, violating human or international rights, serious criminality or organized criminality.  1, record 7, English, - inadmissible%20on%20grounds%20of%20serious%20criminality

Record number: 7, Textual support number: 1 OBS

Term found in the Immigration and Refugee Protection Regulations, 2002.  2, record 7, English, - inadmissible%20on%20grounds%20of%20serious%20criminality

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Si l'étranger à l'égard duquel la mesure de renvoi n'a pas été exécutée demande, à l'extérieur du Canada, un visa ou l'autorisation de revenir au Canada, l'agent exécute la mesure de renvoi si, à l'issue d'un contrôle, l'étranger fait la preuve de ce qui suit : il n'est pas interdit de territoire pour raison de sécurité, pour atteinte aux droits humains ou internationaux, pour grande criminalité ou pour criminalité organisée.  1, record 7, French, - interdit%20de%20territoire%20pour%20grande%20criminalit%C3%A9

Record number: 7, Textual support number: 1 OBS

Terme tiré du Règlement sur l'immigration et la protection des réfugiés, 2002.  2, record 7, French, - interdit%20de%20territoire%20pour%20grande%20criminalit%C3%A9

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

If a foreign national against whom a removal order has not been enforced is applying outside Canada for a visa or an authorization to return to Canada, an officer shall enforce the order if, following an examination, the foreign national establishes that they are not inadmissible on grounds of security, violating human or international rights, serious criminality or organized criminality.  1, record 8, English, - inadmissible%20on%20grounds%20of%20organized%20criminality

Record number: 8, Textual support number: 1 OBS

Expression found in the Immigration and Refugee Protection Regulations, 2002.  2, record 8, English, - inadmissible%20on%20grounds%20of%20organized%20criminality

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Si l'étranger à l'égard duquel la mesure de renvoi n'a pas été exécutée demande, à l'extérieur du Canada, un visa ou l' autorisation de revenir au Canada, l'agent exécute la mesure de renvoi si, à l'issue d'un contrôle, l'étranger fait la preuve de ce qui suit : il n'est pas interdit de territoire pour raison de sécurité, pour atteinte aux droits humains ou internationaux, pour grande criminalité ou pour criminalité organisée.  1, record 8, French, - interdit%20de%20territoire%20pour%20criminalit%C3%A9%20organis%C3%A9e

Record number: 8, Textual support number: 1 OBS

Expression tirée du Règlement sur l'immigration et la protection des réfugiés, 2001.  2, record 8, French, - interdit%20de%20territoire%20pour%20criminalit%C3%A9%20organis%C3%A9e

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

If a foreign national against whom a removal order has not been enforced is applying outside Canada for a visa or an authorization to return to Canada, an officer shall enforce the order if, following an examination, the foreign national establishes that they are the person described in the order.  3, record 9, English, - authorization%20to%20return%20to%20Canada

Record number: 9, Textual support number: 1 OBS

authorization to return to Canada: term found in the Immigration and Refugee Protection Regulation, 2002.  4, record 9, English, - authorization%20to%20return%20to%20Canada

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Si l'étranger à l'égard duquel la mesure de renvoi n'a pas été exécutée demande, à l'extérieur du Canada, un visa ou l'autorisation de revenir au Canada, l'agent exécute la mesure de renvoi si, à l'issue d'un contrôle, l'étranger fait la preuve de ce qui suit [...] il est bien la personne visée par la mesure de renvoi.  2, record 9, French, - autorisation%20de%20revenir%20au%20Canada

Record number: 9, Textual support number: 1 OBS

autorisation de revenir au Canada : terme tiré du Règlement sur l'immigration et la protection des réfugiés, 2002.  3, record 9, French, - autorisation%20de%20revenir%20au%20Canada

Record 9,  Textual support,  Spanish