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INCOME TAX STATUS [11 records]

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
  • Taxation Law
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.

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.

OBS

Compare with "tax avoidance".

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
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.

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».

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.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
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.

CONT

La evasión fiscal es práctica generalizada en la economía sumergida.

OBS

El término "evasión fiscal" se utiliza independientemente si la evasión es legal o ilegal.

OBS

evasión fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2026-01-08

English

Subject field(s)
  • Taxation
DEF

An amount determined by the taxpayer's status as a single person, married person, or head of a family which he may subtract from his net income in the computation of his income tax.

CONT

The basic justification for the personal exemption is that very low income earners have no taxpaying capacity ...

OBS

Section 109 of the Income Tax Act provides for the following personal exemptions: basic personal exemption, age exemption, married exemption, equivalent to married exemption, exemption for wholly dependent children and exemption for other dependants.

French

Domaine(s)
  • Fiscalité
DEF

Sommes dépendant de la situation familiale du contribuable, de son âge, etc., que la loi lui permet de déduire dans le calcul de son revenu imposable.

OBS

Abattement et exonération personnelle s'utilisent surtout au pluriel.

Key term(s)
  • exemptions personnelles
  • abattements
  • exonérations personnelles

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Parte de la renta de las personas físicas o jurídicas no incluible en la base imponible.

Save record 2

Record 3 2017-10-24

English

Subject field(s)
  • Private-Sector Bodies and Committees
  • Social Services and Social Work
OBS

Community Action Resource Centre(CARC) was incorporated in February 2004 as a result of a merger of the two local organizations that had existed since the 1980s [Community Information Centre for the City of York and Connect Information Post]. CARC[, ] a non-profit organization registered in Ontario[, ] has federal charitable status, and as such is permitted to provide a receipt for donations for income tax purposes.

OBS

The Community Action Resource Centre works to build the capacity of communities by mobilizing resources and providing supportive social services, for the empowerment of individuals and groups.

Key term(s)
  • Community Action Resource Center
  • Community Action Resource Center in Toronto

French

Domaine(s)
  • Organismes et comités du secteur privé
  • Services sociaux et travail social
OBS

Community Action Resource Centre (CARC) a été incorporé en février 2004 quand le Community Information Centre for the City of York a fusionné avec Connect Information Post.

Key term(s)
  • Community Action Resource Center
  • Community Action Resource Center in Toronto

Spanish

Save record 3

Record 4 2009-03-18

English

Subject field(s)
  • Taxation
CONT

The equity in tax buy-out represents amounts received from the Government of Canada as compensation for changing certain income tax exemptions to taxable status.

Key term(s)
  • tax buy out

French

Domaine(s)
  • Fiscalité

Spanish

Save record 4

Record 5 2008-01-31

English

Subject field(s)
  • System Names
  • Taxation
OBS

T. I. P. S. is a computerized, voice-response service of Revenue Canada. By using this service, clients can get information on selected tax topics and on the status of their income tax refund, their RRSP [registered retirement savings plan] deduction limit, or whether they are eligible for the GST [goods and services tax] credit.

French

Domaine(s)
  • Noms de systèmes
  • Fiscalité
OBS

Le S.E.R.T. est un service informatisé à réponse vocale. Les clients qui utilisent ce service peuvent obtenir des renseignements sur certains sujets liés à l'impôt. Ils peuvent aussi se renseigner sur l'état de leur remboursement d'impôt et la cotisation maximale qu'ils peuvent verser à un REER [régime enregistré d'épargne-retraite], ou encore savoir s'ils ont droit au crédit pour la TPS [taxe sur les produits et services].

Spanish

Save record 5

Record 6 2000-02-09

English

Subject field(s)
  • Titles of Monographs
OBS

Jane Allain, Law and Government Division. Ottawa, Library of Parliament, 1995. Series: Mini Review. Ottawa. HTML, number MR-130E.

French

Domaine(s)
  • Titres de monographies
OBS

Ottawa, Bibliothèque du Parlement, 1995. Collection : Mini-bulletin.

Spanish

Save record 6

Record 7 1994-01-19

English

Subject field(s)
  • Taxation
CONT

Under the Income Tax Act, Heritage Canada must choose a status. It opts for Doer status as opposed to Giver status.

French

Domaine(s)
  • Fiscalité

Spanish

Save record 7

Record 8 1994-01-18

English

Subject field(s)
  • Taxation
CONT

Under the Income Tax Act, Heritage Canada must choose a status. It opts for Doer status as opposed to Giver status.

French

Domaine(s)
  • Fiscalité

Spanish

Save record 8

Record 9 1993-11-28

English

Subject field(s)
  • Titles of Documents and Works
  • Social Security and Employment Insurance

French

Domaine(s)
  • Titres de documents et d'œuvres
  • Sécurité sociale et assurance-emploi

Spanish

Save record 9

Record 10 1988-05-19

English

Subject field(s)
  • Informatics
OBS

any SIN mismatches, people who have not filed income tax returns, marital status discrepancies etc.

French

Domaine(s)
  • Informatique

Spanish

Save record 10

Record 11 1982-12-15

English

Subject field(s)
  • Employment Benefits
  • Remuneration (Personnel Management)
OBS

Denotes the specific income tax deductions applicable to the employee.

French

Domaine(s)
  • Avantages sociaux
  • Rémunération (Gestion du personnel)
OBS

Indique les retenues d'impôt applicables à l'employé.

Spanish

Save record 11

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