TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A provision enabling an investor to obtain a foreign tax credit for the taxes that have not actually been paid (i.e. "spared") under the incentive regime of the source country.  2, record 1, English, - tax%20sparing%20provision

Record number: 1, Textual support number: 1 CONT

Canada, like most other [Organisation for Economic Co-operation and Development(OECD) ] member nations, has negotiated "tax-sparing provisions" with tax treaty partners. Over the years, the OECD has generally supported "tax-sparing provisions" as a means of ensuring that tax incentives offered by developing countries are not eroded through the tax treatment of the income from the advantaged activities by the investor's country of residence.  3, record 1, English, - tax%20sparing%20provision

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

An employee will be a qualifying non-resident employee in respect of a payment if the employee : is exempt from Canadian income tax in respect of the payment because of a tax treaty; and is not in Canada for 90 or more days in any 12-month period that includes the time of the payment.  1, record 2, English, - non%2Dresident%20employee

Record number: 2, Textual support number: 1 PHR

Qualifying non-resident employee.  1, record 2, English, - non%2Dresident%20employee

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Un employé sera un employé non-résident admissible relativement à un paiement si, à la fois : il est exempté de l’impôt canadien sur le revenu relativement au paiement en vertu d’une convention fiscale; il n’est pas présent au Canada pendant 90 jours ou plus au cours de toute période de 12 mois qui comprend le moment où le paiement est effectué.  1, record 2, French, - employ%C3%A9%20non%2Dr%C3%A9sident

Record number: 2, Textual support number: 1 PHR

Employé non-résident admissible.  1, record 2, French, - employ%C3%A9%20non%2Dr%C3%A9sident

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Economic Action Plan 2015 proposes to provide an exception to an income tax withholding requirement for qualifying non-resident employers in respect of payments made to non-resident qualifying employees who have an exemption from Canadian income tax because of a tax treaty.  1, record 3, English, - tax%20withholding%20requirement

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le Plan d’action économique de 2015 propose d’accorder une exception à une exigence en matière de retenues d’impôt aux employeurs non-résidents admissibles relativement aux paiements versés aux employés non-résidents admissibles qui bénéficient d’une exemption au titre de l'impôt canadien sur le revenu en raison d’une convention fiscale.  1, record 3, French, - exigence%20en%20mati%C3%A8re%20de%20retenues%20d%27imp%C3%B4t

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Canada generally taxes the employment income of non-residents that is earned in Canada. However, a resident of a country that has a tax treaty with Canada is generally exempt from Canadian tax on employment income from a non-resident employer if certain conditions are met.  1, record 4, English, - non%2Dresident%20employer

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

De façon générale, le Canada impose le revenu d'emploi gagné par des non-résidents sur son territoire. Par contre, le résident d'un pays qui a conclu une convention fiscale avec le Canada est exempté, en général, de l'impôt canadien sur le revenu d'emploi provenant d'un employeur non-résident lorsque certaines conditions sont remplies.  1, record 4, French, - employeur%20non%2Dr%C3%A9sident

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Treaty shopping involves the establishment of national residency in a jurisdiction having favourable income tax treaty provisions with Canada. The residency is usually temporary and established solely to gain access to the treaty provisions.  2, record 5, English, - treaty%20shopping

Record number: 5, Textual support number: 1 OBS

treaty shopping: term published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France.  3, record 5, English, - treaty%20shopping

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Recherche systématique des conventions fiscales internationales offrant les meilleures possibilités de réduire la charge globale d'impôt.  2, record 5, French, - chalandage%20fiscal

Record number: 5, Textual support number: 1 CONT

Le chalandage fiscal consiste à établir une résidence théorique dans une administration qui a une convention fiscale favorable avec le Canada. La résidence est habituellement établie de façon temporaire et dans le seul but de bénéficier des dispositions de la convention.  3, record 5, French, - chalandage%20fiscal

Record number: 5, Textual support number: 1 OBS

chalandage fiscal : terme et définition publiés au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.  4, record 5, French, - chalandage%20fiscal

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Income and corporate tax rates are low, and EU [European Union] and NATO [North Atlantic Treaty Organisation] accession has given these nations a boost of confidence.  2, record 6, English, - boost%20of%20confidence

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Ces pays ont des taux d'imposition du revenu et des sociétés qui sont faibles, et leur adhésion à l'Union européenne et à l'OTAN [Organisation du Traité de l'Atlantique Nord] leur a donné un regain de confiance.  2, record 6, French, - regain%20de%20confiance

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Tax recoveries on international transactions have tripled since 1992-93. Resources for international audit and verification will be tripled by 1998 compared to 1993 and Canada will strengthen its exchange of information with its tax treaty partners to ensure full reporting of foreign income.  1, record 7, English, - tax%20treaty%20partner

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Les recouvrements fiscaux relatifs à des transactions à l'étranger ont triplé depuis 1992-93. Les ressources affectées à la vérification et à la validation à l'étranger auront aussi triplé entre 1993 et 1998, et le Canada intensifiera ses programmes d'échange de renseignements avec les pays qui ont conclu avec lui des conventions fiscales, afin d'assurer l'entière déclaration des revenus étrangers.  1, record 7, French, - pays%20qui%20a%20conclu%20des%20conventions%20fiscales

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

This rate is generally reduced in bilateral income tax treaties and is currently 10 per cent on such payments made by Canadian taxpayers to residents of most industrialized countries.  1, record 8, English, - income%20tax%20treaty

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Ce taux est généralement réduit dans les traités fiscaux bilatéraux; il est à l'heure actuelle de 10 pour cent sur les paiements de ce genre faits par des contribuables canadiens aux résidents de la plupart des pays industrialisés.  2, record 8, French, - trait%C3%A9%20fiscal

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

This rate is generally reduced in bilateral income tax treaties and is currently 10 per cent on such payments made by Canadian taxpayers to residents of most industrialized countries.  1, record 9, English, - bilateral%20income%20tax%20treaty

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Ce taux est généralement réduit dans les traités fiscaux bilatéraux; il est à l'heure actuelle de 10 pour cent sur les paiements de ce genre faits par des contribuables canadiens aux résidents de la plupart des pays industrialisés.  1, record 9, French, - trait%C3%A9%20fiscal%20bilat%C3%A9ral

Record 9,  Textual support,  Spanish