TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

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Alphabetical list of terms

Record 1 2007-07-04

English

Subject field(s)
  • Government Accounting
  • Customs and Excise
  • Taxation
DEF

A loss due to fraud or willful misrepresentation on the part of the public (revenues evaded).

Key term(s)
  • loss of revenue

French

Domaine(s)
  • Comptabilité publique
  • Douanes et accise
  • Fiscalité
DEF

Perte subie suite à une fausse représentation volontaire de la part du public (recettes éludées).

Spanish

Campo(s) temático(s)
  • Contabilidad pública
  • Aduana e impuestos internos
  • Sistema tributario
CONT

En los casos en que el cliente desaparece sin declarar el Impuesto sobre el Valor Añadido correspondiente a la entrega de bienes de gran valor [...] la pérdida de ingresos puede ser significativa. Además, las personas que cometen estos fraudes organizan frecuentemente toda una serie de entregas en las que unos mismos bienes pueden circular varias veces entre Estados miembros.

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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