TERMIUM Plus®
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ANTI-AVOIDANCE [6 records]
Record 1 - internal organization data 2011-09-02
Record 1, English
Record 1, Subject field(s)
- Taxation
- Employment Benefits
Record 1, Main entry term, English
- anti-avoidance rule
1, record 1, English, anti%2Davoidance%20rule
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Anti-avoidance rules will be introduced for Registered Retirement Savings Plans (RRSPs) and Registered Retirement Income Funds (RRIFs) based largely on the Tax-Free Savings Account anti-avoidance rules. 2, record 1, English, - anti%2Davoidance%20rule
Record number: 1, Textual support number: 1 OBS
anti-avoidance rule: term used in the context of the Strategic and Operating Review of the federal government of Canada. 3, record 1, English, - anti%2Davoidance%20rule
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Avantages sociaux
Record 1, Main entry term, French
- disposition anti-évitement
1, record 1, French, disposition%20anti%2D%C3%A9vitement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- règle anti-évitement 2, record 1, French, r%C3%A8gle%20anti%2D%C3%A9vitement
correct, feminine noun
- règlement anti-évitement 3, record 1, French, r%C3%A8glement%20anti%2D%C3%A9vitement
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Disposition particulière d'une loi fiscale qui a pour objet d'empêcher un contribuable de contourner une ou plusieurs dispositions définies dans la loi, en procédant à des opérations dont le motif principal est l'obtention d'un avantage fiscal. 4, record 1, French, - disposition%20anti%2D%C3%A9vitement
Record number: 1, Textual support number: 1 CONT
Des règles antiévitement seront instaurées à l’égard des régimes enregistrés d’épargneretraite (REER) et des fonds enregistrés de revenu de retraite (FERR), lesquelles s’inspirent essentiellement des règles antiévitement à l’égard des comptes d’épargne libre d’impôt. 3, record 1, French, - disposition%20anti%2D%C3%A9vitement
Record number: 1, Textual support number: 1 OBS
règlement anti-évitement : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada. 5, record 1, French, - disposition%20anti%2D%C3%A9vitement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-03-21
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- general anti-avoidance rule
1, record 2, English, general%20anti%2Davoidance%20rule
correct, Canada
Record 2, Abbreviations, English
- GAAR 2, record 2, English, GAAR
correct, Canada
Record 2, Synonyms, English
- general anti-avoidance provision 3, record 2, English, general%20anti%2Davoidance%20%20provision
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Source for "general anti-avoidance rule": GST Technical Information Bulletin B-045, Revenue Canada, Customs and Excise. 4, record 2, English, - general%20anti%2Davoidance%20rule
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- disposition générale anti-évitement
1, record 2, French, disposition%20g%C3%A9n%C3%A9rale%20anti%2D%C3%A9vitement
correct, feminine noun, Canada
Record 2, Abbreviations, French
- DGAE 2, record 2, French, DGAE
correct, feminine noun, Canada
Record 2, Synonyms, French
- règle générale anti-évitement 3, record 2, French, r%C3%A8gle%20g%C3%A9n%C3%A9rale%20anti%2D%C3%A9vitement
correct, see observation, feminine noun, Canada
- RGAÉ 4, record 2, French, RGA%C3%89
correct, Canada
- RGAÉ 4, record 2, French, RGA%C3%89
- disposition anti-abus 2, record 2, French, disposition%20anti%2Dabus
correct, feminine noun, Belgium, France
- disposition destinée à éviter l'abus de droit 2, record 2, French, disposition%20destin%C3%A9e%20%C3%A0%20%C3%A9viter%20l%27abus%20de%20droit
correct, feminine noun, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Disposition d'une loi fiscale qui s'applique au-delà de toutes les mesures anti-évitement particulières et qui a pour objet d'empêcher les contribuables de procéder à des opérations ou de recourir à des mécanismes dans le but premier de se soustraire à l'impôt. 2, record 2, French, - disposition%20g%C3%A9n%C3%A9rale%20anti%2D%C3%A9vitement
Record number: 2, Textual support number: 1 OBS
Source pour «règle générale anti-évitement» : Bulletin de l'Information technique sur la TPS, B-045, Revenu Canada, Douanes et Accise. 5, record 2, French, - disposition%20g%C3%A9n%C3%A9rale%20anti%2D%C3%A9vitement
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1996-01-29
Record 3, English
Record 3, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Federal Administration
- Taxation
Record 3, Main entry term, English
- GAAR and Technical Support Section 1, record 3, English, GAAR%20and%20Technical%20Support%20Section
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
GAAR = general anti-avoidance rule. 1, record 3, English, - GAAR%20and%20Technical%20Support%20Section
Record 3, Key term(s)
- General Anti-Avoidance Rule and Technical Support Section
Record 3, French
Record 3, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Administration fédérale
- Fiscalité
Record 3, Main entry term, French
- Section de la RGAE et du soutien technique
1, record 3, French, Section%20de%20la%20RGAE%20et%20du%20soutien%20technique
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
RGAE = règle générale anti-évitement. 1, record 3, French, - Section%20de%20la%20RGAE%20et%20du%20soutien%20technique
Record 3, Key term(s)
- Section de la Règle générale d'anti-évitement et du soutien technique
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1994-12-31
Record 4, English
Record 4, Subject field(s)
- Taxation
- Customs and Excise
Record 4, Main entry term, English
- anti-avoidance 1, record 4, English, anti%2Davoidance
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Fiscalité
- Douanes et accise
Record 4, Main entry term, French
- anti-évitement
1, record 4, French, anti%2D%C3%A9vitement
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Source : Loi sur la taxe d'accise, art. 274. 1, record 4, French, - anti%2D%C3%A9vitement
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1992-08-06
Record 5, English
Record 5, Subject field(s)
- Domestic Trade
- Industry-Government Relations (Econ.)
Record 5, Main entry term, English
- anti-avoidance provision
1, record 5, English, anti%2Davoidance%20provision
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- anti-avoidance clause 2, record 5, English, anti%2Davoidance%20%20clause
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Commerce intérieur
- Relations de l'industrie avec l'État (Écon.)
Record 5, Main entry term, French
- disposition anti-échappatoire
1, record 5, French, disposition%20anti%2D%C3%A9chappatoire
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Pour empêcher les sociétés d'échapper aux dispositions prévoyants le contrôle des maisons d'édition par des Canadiens. 2, record 5, French, - disposition%20anti%2D%C3%A9chappatoire
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1976-06-19
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- anti-avoidance measure 1, record 6, English, anti%2Davoidance%20measure
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- mesure de contre-évasion
1, record 6, French, mesure%20de%20contre%2D%C3%A9vasion
feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
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