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INCOME ASSETS DEBT [3 records]
Record 1 - internal organization data 2023-08-11
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- tax debt avoidance rule
1, record 1, English, tax%20debt%20avoidance%20rule
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The Income Tax Act has an anti-avoidance rule(the "tax debt avoidance rule") that is intended to prevent taxpayers from avoiding their tax liabilities by transferring their assets to non-arm's-length persons for insufficient consideration. 1, record 1, English, - tax%20debt%20avoidance%20rule
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- règle sur l'évitement de dettes fiscales
1, record 1, French, r%C3%A8gle%20sur%20l%27%C3%A9vitement%20de%20dettes%20fiscales
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
La Loi de l'impôt sur le revenu contient une règle anti-évitement (la «règle sur l'évitement de dettes fiscales») qui vise à empêcher les contribuables de se soustraire à leurs obligations fiscales en transférant leurs actifs à des personnes avec qui ils ont un lien de dépendance pour une contrepartie insuffisante. 1, record 1, French, - r%C3%A8gle%20sur%20l%27%C3%A9vitement%20de%20dettes%20fiscales
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- regla sobre la evasión de deudas fiscales
1, record 1, Spanish, regla%20sobre%20la%20evasi%C3%B3n%20de%20deudas%20fiscales
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1995-10-25
Record 2, English
Record 2, Subject field(s)
- Titles of Documents and Works
Record 2, Main entry term, English
- Income, Assets and Debt
1, record 2, English, Income%2C%20Assets%20and%20Debt
correct, Canada
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
1977, 1984 1, record 2, English, - Income%2C%20Assets%20and%20Debt
Record number: 2, Textual support number: 2 OBS
Electronic Products and Services of Statistics Canada. 1, record 2, English, - Income%2C%20Assets%20and%20Debt
Record 2, Key term(s)
- Income, Assets and Debt Survey
Record 2, French
Record 2, Domaine(s)
- Titres de documents et d'œuvres
Record 2, Main entry term, French
- Revenu, avoir et dettes
1, record 2, French, Revenu%2C%20avoir%20et%20dettes
correct, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Produits et services électroniques de Statistique Canada. 1, record 2, French, - Revenu%2C%20avoir%20et%20dettes
Record 2, Key term(s)
- Enquête sur le revenu, l'avoir et les dettes
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1991-11-12
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
- Investment
Record 3, Main entry term, English
- non-cash expense
1, record 3, English, non%2Dcash%20expense
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
What is left over represents an inflow of cash available to the company for the purchase of assets, debt repayment, the payment of dividends and other purposes. The net income may be less than this net inflow of cash because depreciation(a non-cash expense) has been deducted to arrive at net income for the year. 2, record 3, English, - non%2Dcash%20expense
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
- Investissements et placements
Record 3, Main entry term, French
- frais hors caisse
1, record 3, French, frais%20hors%20caisse
correct, masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
L'excédent représente une rentrée d'argent dont la compagnie peut disposer pour l'achat d'éléments d'actif, le remboursement de dettes, le paiement de dividendes ou à d'autres fins. Le bénéfice net peut être inférieur à cette rentrée nette d'argent car l'amortissement (des frais hors caisse) a été déduit pour arriver au bénéfice net de l'exercice. 2, record 3, French, - frais%20hors%20caisse
Record 3, Spanish
Record 3, Textual support, Spanish
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