TERMIUM Plus®
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ANTI-AVOIDANCE PROVISION [2 records]
Record 1 - internal organization data 2007-03-21
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- general anti-avoidance rule
1, record 1, English, general%20anti%2Davoidance%20rule
correct, Canada
Record 1, Abbreviations, English
- GAAR 2, record 1, English, GAAR
correct, Canada
Record 1, Synonyms, English
- general anti-avoidance provision 3, record 1, English, general%20anti%2Davoidance%20provision
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Source for "general anti-avoidance rule": GST Technical Information Bulletin B-045, Revenue Canada, Customs and Excise. 4, record 1, English, - general%20anti%2Davoidance%20rule
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- disposition générale anti-évitement
1, record 1, French, disposition%20g%C3%A9n%C3%A9rale%20anti%2D%C3%A9vitement
correct, feminine noun, Canada
Record 1, Abbreviations, French
- DGAE 2, record 1, French, DGAE
correct, feminine noun, Canada
Record 1, Synonyms, French
- règle générale anti-évitement 3, record 1, French, r%C3%A8gle%20g%C3%A9n%C3%A9rale%20anti%2D%C3%A9vitement
correct, see observation, feminine noun, Canada
- RGAÉ 4, record 1, French, RGA%C3%89
correct, Canada
- RGAÉ 4, record 1, French, RGA%C3%89
- disposition anti-abus 2, record 1, French, disposition%20anti%2Dabus
correct, feminine noun, Belgium, France
- disposition destinée à éviter l'abus de droit 2, record 1, French, disposition%20destin%C3%A9e%20%C3%A0%20%C3%A9viter%20l%27abus%20de%20droit
correct, feminine noun, France
Record 1, Textual support, French
Record number: 1, 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 1, French, - disposition%20g%C3%A9n%C3%A9rale%20anti%2D%C3%A9vitement
Record number: 1, 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 1, French, - disposition%20g%C3%A9n%C3%A9rale%20anti%2D%C3%A9vitement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1992-08-06
Record 2, English
Record 2, Subject field(s)
- Domestic Trade
- Industry-Government Relations (Econ.)
Record 2, Main entry term, English
- anti-avoidance provision
1, record 2, English, anti%2Davoidance%20provision
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- anti-avoidance clause 2, record 2, English, anti%2Davoidance%20clause
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Commerce intérieur
- Relations de l'industrie avec l'État (Écon.)
Record 2, Main entry term, French
- disposition anti-échappatoire
1, record 2, French, disposition%20anti%2D%C3%A9chappatoire
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, 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 2, French, - disposition%20anti%2D%C3%A9chappatoire
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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