TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
WILFUL DEFAULT [2 records]
Record 1 - internal organization data 2017-08-03
Record 1, English
Record 1, Subject field(s)
- Taxation
- Special-Language Phraseology
Record 1, Main entry term, English
- misrepresentation attributable to neglect, carelessness or wilful default
1, record 1, English, misrepresentation%20attributable%20to%20neglect%2C%20carelessness%20or%20wilful%20default
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Here there is no gross negligence or a "misrepresentation attributable to neglect, carelessness or wilful default" that would justify an assessment for a statute-barred year, nor is there negligence amounting to gross negligence that would justify the imposition of penalties. 2, record 1, English, - misrepresentation%20attributable%20to%20neglect%2C%20carelessness%20or%20wilful%20default
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Phraséologie des langues de spécialité
Record 1, Main entry term, French
- présentation erronée des faits par négligence, inattention ou omission volontaire
1, record 1, French, pr%C3%A9sentation%20erron%C3%A9e%20des%20faits%20par%20n%C3%A9gligence%2C%20inattention%20ou%20omission%20volontaire
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Il n'y a pas ici de faute lourde ou de «présentation erronée des faits par négligence, inattention ou omission volontaire» pour autoriser l'établissement d'une cotisation relative à une année prescrite, ni de négligence équivalant à une faute lourde pour autoriser l'imposition de pénalités. 2, record 1, French, - pr%C3%A9sentation%20erron%C3%A9e%20des%20faits%20par%20n%C3%A9gligence%2C%20inattention%20ou%20omission%20volontaire
Record number: 1, Textual support number: 1 OBS
présentation erronée des faits par négligence, inattention ou omission volontaire : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface. 3, record 1, French, - pr%C3%A9sentation%20erron%C3%A9e%20des%20faits%20par%20n%C3%A9gligence%2C%20inattention%20ou%20omission%20volontaire
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-02-27
Record 2, English
Record 2, Subject field(s)
- Tort Law (common law)
- Offences and crimes
Record 2, Main entry term, English
- wilful default
1, record 2, English, wilful%20default
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- willful default 2, record 2, English, willful%20default
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The failure of a person to do what he should do, either intentionally or through recklessness. 3, record 2, English, - wilful%20default
Record 2, French
Record 2, Domaine(s)
- Droit des délits (common law)
- Infractions et crimes
Record 2, Main entry term, French
- omission volontaire
1, record 2, French, omission%20volontaire
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- manquement voulu 2, record 2, French, manquement%20voulu
proposal, masculine noun
- manquement de propos délibéré 2, record 2, French, manquement%20de%20propos%20d%C3%A9lib%C3%A9r%C3%A9
proposal, masculine noun
- manquement délibéré 3, record 2, French, manquement%20d%C3%A9lib%C3%A9r%C3%A9
masculine noun
- omission délibérée 2, record 2, French, omission%20d%C3%A9lib%C3%A9r%C3%A9e
proposal, feminine noun
- inaction délibérée 2, record 2, French, inaction%20d%C3%A9lib%C3%A9r%C3%A9e
proposal, feminine noun
- défaillance délibérée 2, record 2, French, d%C3%A9faillance%20d%C3%A9lib%C3%A9r%C3%A9e
proposal, feminine noun
- défaut délibéré 2, record 2, French, d%C3%A9faut%20d%C3%A9lib%C3%A9r%C3%A9
proposal, masculine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Derecho de ilícitos civiles (common law)
- Infracciones y crímenes
Record 2, Main entry term, Spanish
- incumplimiento intencional
1, record 2, Spanish, incumplimiento%20intencional
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- incumplimiento voluntario 1, record 2, Spanish, incumplimiento%20voluntario
masculine noun
Record 2, Textual support, Spanish
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