TERMIUM Plus®

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OPERATION ACHAT-VENTE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-08-28

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

Opération par laquelle un contribuable vend un bien pour le racheter ou racheter un bien identique peu de temps après, ou achète un bien pour le revendre peu de temps après, dans le but d'éviter l'impôt.

OBS

Les lois fiscales comportent des dispositions visant à contrer ce genre d'évitement fiscal, en fixant par exemple une période de détention minimale du bien visé.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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