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 OBS

Compare with "overstated".  2, record 2, English, - understated

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Se dit d'un élément dont la valeur portée dans les comptes ou les états financiers est inférieure à sa valeur réelle, différence attribuable parfois à une erreur minorante.  1, record 2, French, - sous%2D%C3%A9valu%C3%A9

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 CONT

En consecuencia, los gastos del actual ejercicio financiero se han subevaluado en esa cantidad al igual que las cuentas por pagar.  1, record 2, Spanish, - subevaluado

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Virtually all of North America's largest advertising agency media departments utilize, scrutinize, and rely upon such independent, time-tested data and tools, including net reach, de-duplication analysis methodologies, and average frequency of exposure, to guide the billions of dollars of advertising placements that we see today, providing assurance that these figures are not overstated.  1, record 3, English, - average%20frequency%20of%20exposure

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Les sections des médias de presque toutes les plus grandes agences de publicité d'Amérique du Nord utilisent et analysent des données et des outils indépendants et éprouvés, comme la portée nette, les méthodologies d'analyse éliminant la duplication et la fréquence moyenne d'exposition, et comptent sur eux pour guider.  1, record 3, French, - fr%C3%A9quence%20moyenne%20d%27exposition

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Emergencies [that] occur when a person is faced with a situation beyond his adaptive capacity at a particular time. Many psychiatric emergencies are caused by anger that represents a patient’s response to affronts to his dignity or infringement on his rights. ... acute nonpsychotic syndromes, organic brain syndromes, homicidal and assaultive behaviour, schizophrenic turmoil, manic-depressive emergencies, emergencies with adolescents and children ...  1, record 4, English, - psychiatric%20emergency

Record number: 4, Textual support number: 1 CONT

Any patient with a disorder of thought, emotion, or perception may come (or be brought) in to the psychiatric emergency services for immediate care.  2, record 4, English, - psychiatric%20emergency

Record number: 4, Textual support number: 1 OBS

The task of definition is not being overstated..., the terms emergency and crisis are frequently used interchangeably to designate some type of situation that needs immediate attention.  3, record 4, English, - psychiatric%20emergency

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

[...] ces situations ne sont pas provoquées par un trouble endogène de la personnalité mais par un déséquilibre parfois soudain entre la personne et son environnement familial, professionnel, social [...]  2, record 4, French, - urgence%20psychiatrique

Record number: 4, Textual support number: 2 OBS

Cette classification comprend les classes de diagnostics suivants : psychoses, névroses, troubles de la personnalité (incluant alcoolisme, déviations sexuelles, pharmacodépendance) et divers problèmes moins fréquents regroupés dans une catégorie résiduelle «troubles divers» (incluant troubles psychosomatiques, troubles transitoires situationnels, mésadaptation familiale et sociale, arriération mentale, etc.).  3, record 4, French, - urgence%20psychiatrique

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

... represented as greater than is true or reasonable.  2, record 5, English, - overstated

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Se dit d'un élément dont la valeur portée dans les comptes ou les états financiers est supérieure à la valeur de référence choisie.  1, record 5, French, - sur%C3%A9valu%C3%A9

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The importance of this forensic development to the administration of justice can hardly be overstated.  1, record 6, English, - forensic%20development

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

On ne saurait trop insister sur l'importance de cette percée médico-légale pour l'administration de la justice.  1, record 6, French, - perc%C3%A9e%20m%C3%A9dico%2Dl%C3%A9gale

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A traveling troupe, esp. in the late 1800’s offering entertainment in order to attract customers for the patent medicines of purported cures profered for sale.  1, record 7, English, - medicine%20show

Record number: 7, Textual support number: 1 CONT

P. Clifford Sifton, the Minister of the Interior from 1896 to 1905, was the driving force behind the greatest immigration scheme in Canadian history. Through his efforts, the Department of the Interior distributed tens of thousands of pamphlets similar to this 30-page atlas on western Canada. The atlas describes the opportunities and the free homesteads that were available for prospective immigrants in western Canada. The style is flamboyant and spectacular-not to mention overstated-and had some similarities to a travelling "medicine show. "  2, record 7, English, - medicine%20show

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

boniment : Annonce orale faite à l'entrée d'un lieu de spectacle (baraque foraine, salle de cinéma muet, etc.) visant par son pittoresque et la faconde de celui qui la fait à susciter l'intérêt public.  3, record 7, French, - boniment%20de%20charlatan

Record number: 7, Textual support number: 2 OBS

charlatan : Marchand ambulant qui, après avoir débité un boniment, vendait des drogues, arrachait les dents, etc., sur les places publiques et dans les foires.  3, record 7, French, - boniment%20de%20charlatan

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

[An] Asset Valuation Reserve, like that for Depreciation(or allowance for estimated uncollectible bills),... is really simply a subtraction from an overstated asset.  1, record 8, English, - asset%20valuation%20reserve

Record number: 8, Textual support number: 2 CONT

The Treasury Board Secretariat establishes allowances in respect of potential debt or debt service relief measures for financially troubled countries under multilateral agreements. These allowances are included, as appropriate, in the allowance for valuation of assets and the allowance for borrowings of agent Crown corporations.  2, record 8, English, - asset%20valuation%20reserve

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Le Secrétariat du Conseil du Trésor établit des provisions en vue des mesures qui pourraient être prises en vertu d'ententes multilatérales pour alléger la dette ou le service de la dette des pays en difficulté financière. Ces provisions sont incluses, au besoin, dans la provision pour évaluation de l'actif et dans la provision relative aux emprunts des sociétés d'État mandataires.  1, record 8, French, - provision%20pour%20%C3%A9valuation%20de%20l%27actif

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

(...) in the years that we are building up our home inventories of such durable goods, our true psychic consumption is being overstated by our retail purchases; and vice versa in the years when we run home inventories down.  1, record 9, English, - retail%20purchase

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish