TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DECISION ANTICIPEE [2 records]
Record 1 - internal organization data 2017-01-31
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- advance income tax ruling
1, record 1, English, advance%20income%20tax%20ruling
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- advance tax ruling 2, record 1, English, advance%20tax%20ruling
correct
- ATR 3, record 1, English, ATR
correct
- ATR 3, record 1, English, ATR
- advance ruling 4, record 1, English, advance%20ruling
correct
- private letter ruling 5, record 1, English, private%20letter%20ruling
correct, United States
Record 1, Textual support, English
Record number: 1, 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 1, English, - advance%20income%20tax%20ruling
Record number: 1, 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 1, English, - advance%20income%20tax%20ruling
Record 1, Key term(s)
- advanced tax ruling
- advanced income tax ruling
- advanced ruling
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- décision anticipée en matière d'impôt sur le revenu
1, record 1, French, d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu
correct, feminine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- décision anticipée 2, record 1, French, d%C3%A9cision%20anticip%C3%A9e
correct, feminine noun
- procédure de rescrit 2, record 1, French, proc%C3%A9dure%20de%20rescrit
correct, feminine noun, France
- rescrit 2, record 1, French, rescrit
correct, masculine noun, France
- ruling fiscal 2, record 1, French, ruling%20fiscal
correct, masculine noun, Belgium
- ruling 2, record 1, French, ruling
correct, masculine noun, Belgium
Record 1, Textual support, French
Record number: 1, 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 1, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu
Record number: 1, 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 1, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- resolución tributaria
1, record 1, Spanish, resoluci%C3%B3n%20tributaria
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- resolución fiscal 1, record 1, Spanish, resoluci%C3%B3n%20fiscal
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, 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 1, Spanish, - resoluci%C3%B3n%20tributaria
Record 2 - internal organization data 2005-09-02
Record 2, English
Record 2, Subject field(s)
- Customs and Excise
- Foreign Trade
Record 2, Main entry term, English
- advance ruling
1, record 2, English, advance%20ruling
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A written statement issued to a person by the Department and designated as an advance ruling by the Department, as outlined in Article 509 of the North American Free Trade Agreement (NAFTA), Article 5.8 of the Canada-Israel Free Trade Agreement (CIFTA), and Article E-09 of the Canada-Chile Free Trade Agreement (CCFTA), on the basis of the facts and circumstances presented by such importer, exporter or producer of the good ... 2, record 2, English, - advance%20ruling
Record 2, Key term(s)
- advance rulings
Record 2, French
Record 2, Domaine(s)
- Douanes et accise
- Commerce extérieur
Record 2, Main entry term, French
- décision anticipée
1, record 2, French, d%C3%A9cision%20anticip%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Déclaration écrite que le Ministère fournit à quelqu'un et qu'il désigne comme étant une décision anticipée, en vertu de l'article 509 de l'Accord de libre-échange nord-américain (ALÉNA), de l'article 5.8 de l'Accord de libre-échange Canada-Israël (ALÉCI) et de l'article E-09 de l'Accord de libre-échange Canada-Chili (ALÉCC) [...], se rapportant aux faits et circonstances présentés par l'importateur, l'exportateur ou le producteur en cause [...] 2, record 2, French, - d%C3%A9cision%20anticip%C3%A9e
Record 2, Key term(s)
- décisions anticipées
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Aduana e impuestos internos
- Comercio exterior
Record 2, Main entry term, Spanish
- dictamen anticipado
1, record 2, Spanish, dictamen%20anticipado
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Declaración escrita que expedirá la autoridad competente en materia aduanera, antes de la importación de un bien a su territorio, al importador, al exportador o al productor en el territorio de la otra Parte, con base en los hechos y las circunstancias manifestados por los mismos en relación con el origen de los bienes. 2, record 2, Spanish, - dictamen%20anticipado
Record number: 2, Textual support number: 1 PHR
Expedir, otorgar, revocar, solicitar un dictamen anticipado. 2, record 2, Spanish, - dictamen%20anticipado
Record number: 2, Textual support number: 2 PHR
Expedición, modificación, revocación, solicitud de un dictamen anticipado. 2, record 2, Spanish, - dictamen%20anticipado
Record 2, Key term(s)
- dictámenes anticipados
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