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INTERPRETATION FISCALE [10 records]

Filter results by subject field Alphabetical list of terms

Record 1 - external organization data 2022-12-20

Record 1, English

Record 1, Subject field(s)

Compartment - National Occupational Classification (NOC)

tax interpretation officer 1, record 1, English, tax%20interpretation%20officer
correct

Record 1, French

Record 1, Domaine(s)

Tiroir – Classification nationale des professions (CNP)

agent d’interprétation fiscale 1, record 1, French, agent%20d%26rsquo%3Binterpr%C3%A9tation%20fiscale
correct, masculine noun

agente d’interprétation fiscale 1, record 1, French, agente%20d%26rsquo%3Binterpr%C3%A9tation%20fiscale
correct, feminine noun

Record 1, Spanish

Save record 1

Record 2 - internal organization data 2018-07-17

Record 2, English

Record 2, Subject field(s)

Occupation Names (General)
Taxation

tax interpretation officer 1, record 2, English, tax%20interpretation%20officer
correct

Record 2, French

Record 2, Domaine(s)

Désignations des emplois (Généralités)
Fiscalité

agent d’interprétation fiscale 1, record 2, French, agent%20d%26rsquo%3Binterpr%C3%A9tation%20fiscale
correct, masculine noun

agente d’interprétation fiscale 1, record 2, French, agente%20d%26rsquo%3Binterpr%C3%A9tation%20fiscale
correct, feminine noun

Record 2, Spanish

Save record 2

Record 3 - internal organization data 2017-02-22

Record 3, English

Record 3, Subject field(s)

Titles of Monographs
Finance

Notice of ways and means motion to amend the Income Tax Act, to implement measures that are consequential on changes to the Canada--U.S. Tax Convention (1980) and to amend the Income Tax Conventions Interpretation Act, the Old Age Security Act, the War Veterans Allowance Act and certain Acts related to the Income Tax Act 1, record 3, English, Notice%20of%20ways%20and%20means%20motion%20to%20amend%20the%20Income%20Tax%20Act%2C%20to%20implement%20measures%20that%20are%20consequential%20on%20changes%20to%20the%20Canada%2D%2DU%2ES%2E%20Tax%20Convention%20%281980%29%20and%20to%20amend%20the%20Income%20Tax%20Conventions%20Interpretation%20Act%2C%20the%20Old%20Age%20Security%20Act%2C%20the%20War%20Veterans%20Allowance%20Act%20and%20certain%20Acts%20related%20to%20the%20Income%20Tax%20Act
correct

Record number: 3, Textual support number: 1 OBS

Finance Canada, Ottawa, 1998, 153 pages. 1, record 3, English, - Notice%20of%20ways%20and%20means%20motion%20to%20amend%20the%20Income%20Tax%20Act%2C%20to%20implement%20measures%20that%20are%20consequential%20on%20changes%20to%20the%20Canada%2D%2DU%2ES%2E%20Tax%20Convention%20%281980%29%20and%20to%20amend%20the%20Income%20Tax%20Conventions%20Interpretation%20Act%2C%20the%20Old%20Age%20Security%20Act%2C%20the%20War%20Veterans%20Allowance%20Act%20and%20certain%20Acts%20related%20to%20the%20Income%20Tax%20Act

Record 3, French

Record 3, Domaine(s)

Titres de monographies
Finances

Avis de motion de voies et moyens visant à modifier la Loi de l'impôt sur le revenu, à mettre en œuvre des mesures découlant de changements apportés à la Convention fiscale de 1980 entre le Canada et les États-Unis et à modifier la Loi sur l'interprétation des conventions en matière d’impôts sur le revenu, la Loi sur la sécurité de la vieillesse, la Loi sur les combattants et certaines lois liées à la Loi de l'impôt sur le revenu 1, record 3, French, Avis%20de%20motion%20de%20voies%20et%20moyens%20visant%20%C3%A0%20modifier%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20%C3%A0%20mettre%20en%20%26oelig%3Buvre%20des%20mesures%20d%C3%A9coulant%20de%20changements%20apport%C3%A9s%20%C3%A0%20la%20Convention%20fiscale%20de%201980%20entre%20le%20Canada%20et%20les%20%C3%89tats%2DUnis%20et%20%C3%A0%20modifier%20la%20Loi%20sur%20l%27interpr%C3%A9tation%20des%20conventions%20en%20mati%C3%A8re%20d%26rsquo%3Bimp%C3%B4ts%20sur%20le%20revenu%2C%20la%20Loi%20sur%20la%20s%C3%A9curit%C3%A9%20de%20la%20vieillesse%2C%20la%20Loi%20sur%20les%20combattants%20et%20certaines%20lois%20li%C3%A9es%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun

Record number: 3, Textual support number: 1 OBS

Finances Canada, Ottawa, 1998. 1, record 3, French, - Avis%20de%20motion%20de%20voies%20et%20moyens%20visant%20%C3%A0%20modifier%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20%C3%A0%20mettre%20en%20%26oelig%3Buvre%20des%20mesures%20d%C3%A9coulant%20de%20changements%20apport%C3%A9s%20%C3%A0%20la%20Convention%20fiscale%20de%201980%20entre%20le%20Canada%20et%20les%20%C3%89tats%2DUnis%20et%20%C3%A0%20modifier%20la%20Loi%20sur%20l%27interpr%C3%A9tation%20des%20conventions%20en%20mati%C3%A8re%20d%26rsquo%3Bimp%C3%B4ts%20sur%20le%20revenu%2C%20la%20Loi%20sur%20la%20s%C3%A9curit%C3%A9%20de%20la%20vieillesse%2C%20la%20Loi%20sur%20les%20combattants%20et%20certaines%20lois%20li%C3%A9es%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu

Record 3, Spanish

Save record 3

Record 4 - internal organization data 2017-01-31

Record 4, English

Record 4, Subject field(s)

Taxation

advance income tax ruling 1, record 4, English, advance%20income%20tax%20ruling
correct

advance tax ruling 2, record 4, English, advance%20tax%20ruling
correct
- ATR 3, record 4, English, ATR
  correct
advance ruling 4, record 4, English, advance%20ruling
correct
private letter ruling 5, record 4, English, private%20letter%20ruling
correct, United States

Record number: 4, Textual support number: 1 DEF

A letter ruling, which is a written statement, issued to a taxpayer by tax authorities, that interprets and applies the tax law to a specific set of facts. 6, record 4, English, - advance%20income%20tax%20ruling

Record number: 4, Textual support number: 1 CONT

An advance income tax ruling is a written statement given by the Directorate to a taxpayer stating how the CCRA [Canada Customs and Revenue Agency] will interpret and apply specific provisions of existing Canadian income tax law to a definite transaction or transactions which the taxpayer is contemplating. 7, record 4, English, - advance%20income%20tax%20ruling

Record 4, Key term(s)

advanced tax ruling
advanced income tax ruling
advanced ruling

Record 4, French

Record 4, Domaine(s)

Fiscalité

décision anticipée en matière d’impôt sur le revenu 1, record 4, French, d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada

décision anticipée 2, record 4, French, d%C3%A9cision%20anticip%C3%A9e
correct, feminine noun
procédure de rescrit 2, record 4, French, proc%C3%A9dure%20de%20rescrit
correct, feminine noun, France
rescrit 2, record 4, French, rescrit
correct, masculine noun, France
ruling fiscal 2, record 4, French, ruling%20fiscal
correct, masculine noun, Belgium
ruling 2, record 4, French, ruling
correct, masculine noun, Belgium

Record number: 4, Textual support number: 1 DEF

Interprétation fournie par l'administration fiscale, à la demande du contribuable, de certaines dispositions précises de la loi dans leur application à une opération ou à un montage financier qu'envisage le contribuable. 2, record 4, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu

Record number: 4, Textual support number: 1 OBS

Une décision anticipée lie le fisc (sous réserve des limitations précises qui y sont définies), mais seulement à l’égard du contribuable qui avait demandé l’interprétation et de l’opération décrite. 2, record 4, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu

Record 4, Spanish

Record 4, Campo(s) temático(s)

Sistema tributario

resolución tributaria 1, record 4, Spanish, resoluci%C3%B3n%20tributaria
correct, feminine noun

resolución fiscal 1, record 4, Spanish, resoluci%C3%B3n%20fiscal
correct, feminine noun

Record number: 4, Textual support number: 1 OBS

resolución tributaria; resolución fiscal: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, indica que las expresiones "resolución tributaria" o "resolución fiscal" son preferibles al término inglés "advance tax ruling". 1, record 4, Spanish, - resoluci%C3%B3n%20tributaria

Save record 4

Record 5 - internal organization data 2017-01-10

Record 5, English

Record 5, Subject field(s)

Titles of Federal Laws and Regulations (Canadian)
Taxation

Income Tax Amendments Act, 1998 1, record 5, English, Income%20Tax%20Amendments%20Act%2C%201998
correct, Canada

An Act to amend the Income Tax Act, to implement measures that are consequential on changes to the Canada-U.S. Tax Amendments Convention (1980) and to amend the Income Tax Conventions Interpretation Act, the Old Age Security Act, the War Veterans Allowance Act and certain Acts related to the Income Tax Act 1, record 5, English, An%20Act%20to%20amend%20the%20Income%20Tax%20Act%2C%20to%20implement%20measures%20that%20are%20consequential%20on%20changes%20to%20the%20Canada%2DU%2ES%2E%20Tax%20Amendments%20Convention%20%281980%29%20and%20to%20amend%20the%20Income%20Tax%20Conventions%20Interpretation%20Act%2C%20the%20Old%20Age%20Security%20Act%2C%20the%20War%20Veterans%20Allowance%20Act%20and%20certain%20Acts%20related%20to%20the%20Income%20Tax%20Act
correct, Canada

Record 5, French

Record 5, Domaine(s)

Titres de lois et de règlements fédéraux canadiens
Fiscalité

Loi de 1998 modifiant l’impôt sur le revenu 1, record 5, French, Loi%20de%201998%20modifiant%20l%26rsquo%3Bimp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada

Loi modifiant la Loi de l'impôt sur le revenu, mettant en œuvre des mesures découlant de changements apportés à la Convention fiscale de 1980 entre le Canada et les États-Unis et modifiant la Loi sur l'interprétation des conventions en matière d’impôts sur le revenu, la Loi sur la sécurité de la vieillesse, la Loi sur les allocations aux anciens combattants et certaines lois liées à la Loi de l'impôt sur le revenu 1, record 5, French, Loi%20modifiant%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%2C%20mettant%20en%20%26oelig%3Buvre%20des%20mesures%20d%C3%A9coulant%20de%20changements%20apport%C3%A9s%20%C3%A0%20la%20Convention%20fiscale%20de%201980%20entre%20le%20Canada%20et%20les%20%C3%89tats%2DUnis%20et%20modifiant%20la%20Loi%20sur%20l%27interpr%C3%A9tation%20des%20conventions%20en%20mati%C3%A8re%20d%26rsquo%3Bimp%C3%B4ts%20sur%20le%20revenu%2C%20la%20Loi%20sur%20la%20s%C3%A9curit%C3%A9%20de%20la%20vieillesse%2C%20la%20Loi%20sur%20les%20allocations%20aux%20anciens%20combattants%20et%20certaines%20lois%20li%C3%A9es%20%C3%A0%20la%20Loi%20de%20l%27imp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada

Record 5, Spanish

Save record 5

Record 6 - internal organization data 1994-08-31

Record 6, English

Record 6, Subject field(s)

Federal Government Bodies and Committees (Canadian)
Taxation
Customs and Excise

Tax Interpretations Casework 1, record 6, English, Tax%20Interpretations%20Casework

Record 6, Key term(s)

Tax Interpretation Casework

Record 6, French

Record 6, Domaine(s)

Organismes et comités fédéraux (Gouvernement canadien)
Fiscalité
Douanes et accise

Cas d’interprétation fiscale 1, record 6, French, Cas%20d%26rsquo%3Binterpr%C3%A9tation%20fiscale
masculine noun

Record number: 6, Textual support number: 1 OBS

Source(s) : Lexique des postes et services - Douanes. 1, record 6, French, - Cas%20d%26rsquo%3Binterpr%C3%A9tation%20fiscale

Record 6, Spanish

Save record 6

Record 7 - internal organization data 1994-08-31

Record 7, English

Record 7, Subject field(s)

Occupation Names (General)
Taxation
Customs and Excise

Tax Interpretations Telephone Information Officer 1, record 7, English, Tax%20Interpretations%20Telephone%20Information%20Officer

Record 7, Key term(s)

Tax Interpretation Telephone Information Officer

Record 7, French

Record 7, Domaine(s)

Désignations des emplois (Généralités)
Fiscalité
Douanes et accise

agent d’interprétation fiscale préposé aux demandes de renseignements par téléphone 1, record 7, French, agent%20d%26rsquo%3Binterpr%C3%A9tation%20fiscale%20pr%C3%A9pos%C3%A9%20aux%20demandes%20de%20renseignements%20par%20t%C3%A9l%C3%A9phone
masculine noun

Record number: 7, Textual support number: 1 OBS

Source(s) : Lexique des postes et services - Douanes. 1, record 7, French, - agent%20d%26rsquo%3Binterpr%C3%A9tation%20fiscale%20pr%C3%A9pos%C3%A9%20aux%20demandes%20de%20renseignements%20par%20t%C3%A9l%C3%A9phone

Record 7, Spanish

Save record 7

Record 8 - internal organization data 1994-08-31

Record 8, English

Record 8, Subject field(s)

Occupation Names (General)
Taxation

Senior Tax Interpretations Officer 1, record 8, English, Senior%20Tax%20Interpretations%20Officer

Record 8, French

Record 8, Domaine(s)

Désignations des emplois (Généralités)
Fiscalité

Agent principal de l'interprétation fiscale 1, record 8, French, Agent%20principal%20de%20l%27interpr%C3%A9tation%20fiscale
masculine noun

Record number: 8, Textual support number: 1 OBS

Source(s) : Lexique des postes et services - Douanes. 1, record 8, French, - Agent%20principal%20de%20l%27interpr%C3%A9tation%20fiscale

Record 8, Spanish

Save record 8

Record 9 - internal organization data 1986-06-01

Record 9, English

Record 9, Subject field(s)

Position Titles
Customs and Excise

Tax Interpretations Specialist 1, record 9, English, Tax%20Interpretations%20Specialist
correct, Canada

Record 9, French

Record 9, Domaine(s)

Titres de postes
Douanes et accise

Spécialiste de l'interprétation fiscale 1, record 9, French, Sp%C3%A9cialiste%20de%20l%27interpr%C3%A9tation%20fiscale
correct, see observation, masculine and feminine noun, Canada

Record number: 9, Textual support number: 1 OBS

Traduction établie par le service de traduction de Douanes et Accise. 2, record 9, French, - Sp%C3%A9cialiste%20de%20l%27interpr%C3%A9tation%20fiscale

Record 9, Spanish

Save record 9

Record 10 - internal organization data 1985-09-01

Record 10, English

Record 10, Subject field(s)

Organizations, Administrative Units and Committees
Customs and Excise

Tax Interpretations 1, record 10, English, Tax%20Interpretations
correct, Canada

Record 10, French

Record 10, Domaine(s)

Organismes, unités administratives et comités
Douanes et accise

Interprétation fiscale 1, record 10, French, Interpr%C3%A9tation%20fiscale
correct, see observation, Canada

Record number: 10, Textual support number: 1 OBS

Traduction établie par le Service de traduction de Douanes et Accise. 2, record 10, French, - Interpr%C3%A9tation%20fiscale

Record 10, Spanish

Save record 10

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Date Modified:: 2025-05-21

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INTERPRETATION FISCALE [10 records]

Record 1, Main entry term, English

Record 1, Abbreviations, English

Record 1, Synonyms, English

Record 1, Main entry term, French

Record 1, Abbreviations, French

Record 1, Synonyms, French

Record 1, Textual support, French

Record 1, Textual support, Spanish

Record 2, Main entry term, English

Record 2, Abbreviations, English

Record 2, Synonyms, English

Record 2, Main entry term, French

Record 2, Abbreviations, French

Record 2, Synonyms, French

Record 2, Textual support, French

Record 2, Textual support, Spanish

Record 3, Main entry term, English

Record 3, Abbreviations, English

Record 3, Synonyms, English

Record 3, Textual support, English

Record number: 3, Textual support number: 1 OBS

Record 3, Main entry term, French

Record 3, Abbreviations, French

Record 3, Synonyms, French

Record 3, Textual support, French

Record number: 3, Textual support number: 1 OBS

Record 3, Textual support, Spanish

Record 4, Main entry term, English

Record 4, Abbreviations, English

Record 4, Synonyms, English

Record 4, Textual support, English

Record number: 4, Textual support number: 1 DEF

Record number: 4, Textual support number: 1 CONT

Record 4, Main entry term, French

Record 4, Abbreviations, French

Record 4, Synonyms, French

Record 4, Textual support, French

Record number: 4, Textual support number: 1 DEF

Record number: 4, Textual support number: 1 OBS

Record 4, Main entry term, Spanish

Record 4, Abbreviations, Spanish

Record 4, Synonyms, Spanish

Record 4, Textual support, Spanish

Record number: 4, Textual support number: 1 OBS

Record 5, Main entry term, English

Record 5, Abbreviations, English

Record 5, Synonyms, English

Record 5, Main entry term, French

Record 5, Abbreviations, French

Record 5, Synonyms, French

Record 5, Textual support, French

Record 5, Textual support, Spanish

Record 6, Main entry term, English

Record 6, Abbreviations, English

Record 6, Synonyms, English

Record 6, Textual support, English

Record 6, Main entry term, French

Record 6, Abbreviations, French

Record 6, Synonyms, French

Record 6, Textual support, French

Record number: 6, Textual support number: 1 OBS

Record 6, Textual support, Spanish

Record 7, Main entry term, English

Record 7, Abbreviations, English

Record 7, Synonyms, English

Record 7, Textual support, English

Record 7, Main entry term, French

Record 7, Abbreviations, French

Record 7, Synonyms, French

Record 7, Textual support, French

Record number: 7, Textual support number: 1 OBS

Record 7, Textual support, Spanish

Record 8, Main entry term, English

Record 8, Abbreviations, English

Record 8, Synonyms, English

Record 8, Textual support, English

Record 8, Main entry term, French

Record 8, Abbreviations, French

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