TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The reduction of a person's tax liability to the lowest possible level through illegal means for example, by failing to report income or by understating income, by falsifying expenses and deductions so that they are overstated, or by claiming false status.  4, record 1, English, - tax%20evasion

Record number: 1, Textual support number: 1 OBS

According to two experts at Revenue Canada Taxation, the term "tax dodging" can be used as a synonym of both "tax evasion" and "tax avoidance", depending on the context.  5, record 1, English, - tax%20evasion

Record number: 1, Textual support number: 2 OBS

Compare with "tax avoidance".  6, record 1, English, - tax%20evasion

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Agissements par lesquels un contribuable se soustrait de façon illégale aux impôts qu'il doit normalement payer, par des subterfuges ou autres dérogations à la loi.  3, record 1, French, - fraude%20fiscale

Record number: 1, Textual support number: 1 OBS

Au Canada le terme «évasion fiscale» est employé comme équivalent de «tax evasion» uniquement dans la Loi de l'impôt sur le revenu. Dans tous les autres cas, «tax evasion» a comme équivalent «fraude fiscale». Le terme «évasion fiscale» a comme équivalent «tax avoidance» sauf dans la Loi de l'impôt sur le revenu canadienne, où «tax avoidance» se rend par «évitement fiscal».  4, record 1, French, - fraude%20fiscale

Record number: 1, Textual support number: 2 OBS

En France et en Belgique, l'«évasion fiscale» couvre l'ensemble des procédés licites ou illicites qu'un contribuable peut utiliser pour diminuer sa charge fiscale.  3, record 1, French, - fraude%20fiscale

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Defraudación a la Hacienda Pública a través de la ocultación de ingresos, simulación o exageración de gastos deducibles, aplicación de desgravaciones y subvenciones injustificables, etc.  4, record 1, Spanish, - evasi%C3%B3n%20fiscal

Record number: 1, Textual support number: 1 CONT

La evasión fiscal es práctica generalizada en la economía sumergida.  4, record 1, Spanish, - evasi%C3%B3n%20fiscal

Record number: 1, Textual support number: 1 OBS

El término "evasión fiscal" se utiliza independientemente si la evasión es legal o ilegal.  5, record 1, Spanish, - evasi%C3%B3n%20fiscal

Record number: 1, Textual support number: 2 OBS

evasión fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  5, record 1, Spanish, - evasi%C3%B3n%20fiscal

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A conflict in which a government confronts a faction aiming to overthrow it or force a change to its policy by illegal means including civil disorder, terrorism and armed insurrection.  3, record 2, English, - low%2Dintensity%20conflict

Record number: 2, Textual support number: 1 OBS

The government’s response will range from civil police enforcement of the law to the application of military force. The conflict may be prosecuted in a restricted geographic area, throughout the extent of a State or even transnationally.  3, record 2, English, - low%2Dintensity%20conflict

Record number: 2, Textual support number: 2 OBS

low-intensity conflict; LIC: designations standardized by NATO.  4, record 2, English, - low%2Dintensity%20conflict

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Conflit dans lequel un gouvernement fait face à une faction qui vise à le renverser ou à le forcer à changer sa politique en recourant à des moyens illégaux, y compris le désordre civil, le terrorisme et l'insurrection armée.  3, record 2, French, - conflit%20de%20faible%20intensit%C3%A9

Record number: 2, Textual support number: 1 OBS

L'intervention du gouvernement peut aller de l'application de la loi par les corps de police civile au recours à la force militaire. Le conflit peut être localisé dans une zone géographique restreinte, être généralisé dans l'ensemble de l'État ou même s'étendre outre-frontière.  3, record 2, French, - conflit%20de%20faible%20intensit%C3%A9

Record number: 2, Textual support number: 2 OBS

conflit de faible intensité : désignation et définition uniformisées par le Comité de terminologie française du Conseil de doctrine et de tactique de l'Armée de terre.  4, record 2, French, - conflit%20de%20faible%20intensit%C3%A9

Record number: 2, Textual support number: 3 OBS

conflit de faible intensité; LIC : désignations uniformisées par l'OTAN.  4, record 2, French, - conflit%20de%20faible%20intensit%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Regulatory traceability... becomes a means of validating product origin and species for exporting and importing countries, countering all three forms of IUU fishing, illegal, unregulated and unreported, with information flowing from value chain actors to governments(regulators).  2, record 3, English, - regulatory%20traceability

Record number: 3, Textual support number: 2 CONT

In the absence of regulatory traceability, the source and type of the seafood product can remain unknown, leading to opportunities for mislabelling and fraud.  2, record 3, English, - regulatory%20traceability

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

If [a person is] bondable or qualify for a fidelity bond, what this means is that the company now holds an insurance policy of sorts "against" [this person]. In other words, should [a person] do something illegal that costs the company money, they have insurance that pays out the damage to them.  2, record 4, English, - bondable

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

[...] il est concevable qu'un casier judiciaire empêche les détenus d'accéder à certaines professions, d'obtenir une habilitation de sécurité ou d'être admissibles à un cautionnement.  2, record 4, French, - admissible%20%C3%A0%20un%20cautionnement

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Generally, non-mailable matter means, but is not limited to, any mail : that is prohibited by law(e. g. illegal, obscene, [fraudulent;) ] for which the importing or mailing contravenes an Act of Parliament[;] that fails to meet certain physical characteristics or marking requirements[;] that contains products or substances that could : cause injury to those handling the mail[;] cause damage to postal equipment or other items, or cause entrapment of other items[;] that contains sexually explicit material unless it is sent in an opaque envelope with the words "adult material" or similar wording.  3, record 5, English, - non%2Dmailable%20matter

Record number: 5, Textual support number: 1 OBS

The term "non-mailable matter" refers to an item prescribed as non-mailable matter by Section 3 of the "Non-mailable Matter Regulations" and other regulations.  4, record 5, English, - non%2Dmailable%20matter

Record number: 5, Textual support number: 2 OBS

non-mailable matter: term used at Canada Post.  4, record 5, English, - non%2Dmailable%20matter

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

En général, les objets inadmissibles sont, sans toutefois s’y limiter, des articles : qui sont défendus par la loi (c.-à-d. qu’ils sont illégaux, obscènes ou frauduleux); dont l’importation ou l’expédition contrevient à la loi du Parlement; qui ne sont pas conformes à certaines caractéristiques physiques ou certaines exigences relatives aux marques; qui contiennent des produits ou des substances qui pourraient : blesser ceux qui doivent les manipuler; endommager le matériel postal ou d’autres articles du courrier; coincer d’autre courrier; qui contiennent du matériel sexuellement explicite à moins que ceux-ci ne se trouvent dans une enveloppe opaque portant la mention «matériel pour adultes» ou toute mention semblable.  3, record 5, French, - objet%20inadmissible

Record number: 5, Textual support number: 1 OBS

Le terme «objet inadmissible» renvoie à un article qui, en vertu de l’article 3 du «Règlement sur les objets inadmissibles», et autres règlements, ne peut être transmis par la poste.  4, record 5, French, - objet%20inadmissible

Record number: 5, Textual support number: 2 OBS

objet inadmissible : terme en usage à Postes Canada.  4, record 5, French, - objet%20inadmissible

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 CONT

Envíos no admitidos. [...] No se admitirán los envíos que no reúnan las condiciones requeridas por el Convenio [Postal Universal] y los reglamentos. Tampoco se admitirán los envíos expedidos con fines fraudulentos o con la intención de evitar el pago total de las sumas correspondientes.  2, record 5, Spanish, - env%C3%ADo%20no%20admitido

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

At common law, an action for damages resulting from an intentional injury to person or property, esp. if by violent means; trespass to the plaintiff's person, as in illegal assault, battery, wounding, or imprisonment, when not under color of legal process, or when the battery, wounding, or imprisonment was in the first instance lawful, but unnecessary violence was used or the imprisonment continued after the process had ceased to be lawful.  2, record 6, English, - trespass%20vi%20et%20armis

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

trespass vi et armis : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles (PAJLO).  2, record 6, French, - trespass%20vi%20et%20armis

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

[The] illegal duplication and distribution of copyrighted content via electronic means.  1, record 7, English, - digital%20piracy

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Un des moyens de freiner le piratage numérique est de tarir, au moins partiellement, la source.  1, record 7, French, - piratage%20num%C3%A9rique

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 CONT

La industria editorial española dejó de ingresar el año pasado 150 millones euros a causa de la piratería digital de libros. [...] la piratería digital afecta fundamentalmente al libro universitario, un "preocupante" hecho diferencial español que explica la "caída brutal" de las ventas del libro académico y que contribuye a que España esté en la cabeza de los países de la Unión Europea en cuanto a descargas ilegales de contenidos culturales.  1, record 7, Spanish, - pirater%C3%ADa%20digital

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

An express or tacit agreement between two or more persons or entities designed to raise the prices, reduce output, or create a monopoly.  2, record 8, English, - combination%20in%20restraint%20of%20trade

Record number: 8, Textual support number: 1 CONT

An illegal compact between two or more persons to unjustly restrict competition and monopolize commerce in goods or services by controlling their production, distribution, and price or through other unlawful means.  3, record 8, English, - combination%20in%20restraint%20of%20trade

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Concertation intervenue entre deux ou plusieurs institutions commerciales, au moyen d'une entente expresse ou tacite, visant à augmenter le prix, à réduire la concurrence ou à créer un monopole dans un marché déterminé.  2, record 8, French, - collusion%20commerciale

Record number: 8, Textual support number: 1 OBS

La concertation est l’action, pour plusieurs personnes, de s’accorder en vue d’un projet commun. La concertation se distingue de la négociation en ce qu’elle n’aboutit pas nécessairement à une décision, mais qu’elle vise à la préparer.  3, record 8, French, - collusion%20commerciale

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Money in the economy obtained through illegal means, such as money from the drug trade.  2, record 9, English, - black%20money

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Term usually used in the plural  2, record 10, English, - illegal%20means

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

moyens illicites : terme habituellement utilisé au pluriel  3, record 10, French, - moyen%20ill%C3%A9gal

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

"Crime", on the other hand, usually means indictable offense or one of the more serious illegal and punishable acts...  1, record 11, English, - punishable%20act

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Un acte punissable par deux ans ou plus d'emprisonnement est, comme règle générale, défini comme et qualifié d'acte criminel.  1, record 11, French, - acte%20punissable

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 OBS

acto punible: Expresión reproducida del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.  3, record 11, Spanish, - acto%20punible

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

In particular, the title of a person who negotiates a bill is defective within the meaning of this Act when he obtained the bill, or the acceptance thereof, by fraud, duress or force and fear, or other unlawful means, or for an illegal consideration...  1, record 12, English, - illegal%20consideration

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Au sens de la présente loi, le titre du négociateur d'une lettre est défectueux notamment lorsqu'il a obtenu l'effet, ou son acceptation, par fraude ou contrainte, ou par d'autres moyens illégaux ou pour cause illicite [...]  1, record 12, French, - cause%20illicite

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

The immediate suspension of mandatory supervision for inmates considered dangerous.  2, record 13, English, - gating

Record number: 13, Textual support number: 1 OBS

The Corrections and Conditional Release Act now allows the detention of dangerous offenders.  2, record 13, English, - gating

Record number: 13, Textual support number: 1 CONT

At issue is a clause in 1986 legislation that permits authorities to deny the automatic release that most convicts earn after serving two-thirds of their sentences. Prison officials used a practice known as gating-intercepting convicts as they left the prison gate and returning them to serve their full sentences-if they were considered especially dangerous. After the Supreme Court of Canada ruled the practice was illegal, the government amended the law to permit such detention by other means. But the vague definition written into the law allowed continued gating only if the prisoner was judged to be both a danger to society and to have caused his victim severe harm.  3, record 13, English, - gating

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Suspension immédiate de la liberté surveillée pour les détenus considérés comme dangereux.  2, record 13, French, - blocage

Record number: 13, Textual support number: 1 OBS

La Loi sur le système correctionnel et la mise en liberté sous condition prévoit maintenant le maintien en incarcération pour ces cas.  2, record 13, French, - blocage

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

... a use for which a building or land is lawfully occupied at the time a [zoning] by-law becomes effective but which does not comply with the [new] zoning regulations... applying to the district in which it is located.  2, record 14, English, - non%2Dconforming%20use

Record number: 14, Textual support number: 2 OBS

... permitting the continuance of non-conforming uses is a means of prohibiting the retroactivity of zoning by-laws and amendments and thereby conferring statutory immunity on owners of land being used for a purpose subsequently prohibited by by-law. There are, however, two important provisions. First, the non-conforming use must be there legally, i. e., it must comply with the regulations that were in effect when the use began or when it was authorized. Secondly, the use must be continuous. Once interrupted, it loses its non-conforming use status and any further use must comply with the by-law standards. An illegal non-conforming use is an existing use that has been ordered removed, or a non-complying use erected after the enactment of the by-law or amendment.  2, record 14, English, - non%2Dconforming%20use

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

[...] usage non conforme au [règlement de zonage] mais existant antérieurement et conforme aux règlements alors en vigueur. Ces usages sont maintenus malgré le nouveau règlement qui les prohibe. L'emploi du terme "usage non conforme" est déconseillé. Un usage dérogatoire peut être soit existant, soit en construction ou soit déjà approuvé à la date d'entrée en vigueur du règlement ou de l'amendement. L'autorisation d'agrandir un usage dérogatoire est assujettie à certaines conditions, selon la compatibilité de cet usage avec la zone dans laquelle il se situe... Lorsqu'une occupation dérogatoire a cessé ou a été abandonnée durant une année, toute occupation subséquente du même bâtiment ou terrain doit être conforme au règlement.  5, record 14, French, - usage%20d%C3%A9rogatoire

Record 14,  Textual support,  Spanish