TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Association de planification fiscale et financière is an independent non-governmental organization. It provides its members with training and information on taxation and financial planning in French.  7, record 1, English, - Association%20de%20planification%20fiscale%20et%20financi%C3%A8re

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

L'APFF regroupe des professionnels issus de tous les secteurs de l'activité économique pour les soutenir dans leurs démarches de mise à jour continuelle de connaissances en fiscalité et en planification financière.  6, record 1, French, - Association%20de%20planification%20fiscale%20et%20financi%C3%A8re

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

In addition to finalizing its plans to address tax planning strategies used by a few wealthy owners of private corporations, the Government is taking further action to close loopholes and combat aggressive international tax avoidance.  1, record 2, English, - tax%20planning%20strategy

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

En plus de mettre au point ses plans pour tenir compte des stratégies de planification fiscale utilisées par quelques riches propriétaires de sociétés privées, le gouvernement prend des mesures supplémentaires pour fermer les échappatoires et pour lutter contre l'évitement fiscal international abusif.  1, record 2, French, - strat%C3%A9gie%20de%20planification%20fiscale

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

In the cases involving the use of offshore tax planning arrangements that are currently under review, the amount of tax at risk is estimated at $658 million. In addition, the most recent figures show that approximately $4.4 billion in tax was paid by non-residents of Canada on income earned from Canadian contract services, investments, pensions, disposition of taxable Canadian property and other sources of taxable income in Canada.  1, record 4, English, - offshore%20tax%20planning

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Dans les cas impliquant la planification fiscale à l'étranger qui font actuellement l'objet d'une vérification, le montant associé aux impôts qui peuvent être à risque est estimé à 658 millions de dollars. De plus, les plus récentes données révèlent que près de 4,4 milliards de dollars en impôts ont été versés par des non-résidents du Canada sur des revenus provenant de contrats de service canadien, d'investissements, de pensions, de la disposition de biens canadiens imposables et d'autres sources imposables au Canada.  1, record 4, French, - planification%20fiscale%20%C3%A0%20l%27%C3%A9tranger

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The arrangement of the affairs of an individual or an organization with a view to minimizing the impact of taxation.  3, record 5, English, - tax%20planning

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Établissement, par un particulier ou une entreprise, le plus souvent à l'aide d'un conseiller fiscal, d'un plan ou d'un programme visant à minimiser les impôts ou du moins à en retarder le plus possible le paiement tout en respectant les dispositions des lois fiscales en vigueur.  2, record 5, French, - planification%20fiscale

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Tax measures which were appropriate when introduced may no longer be suitable due to changes in the economy, new social priorities, aggressive tax planning and the need to improve compliance.  2, record 6, English, - aggressive%20tax%20planning

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Des mesures fiscales parfaitement appropriées au moment de leur instauration peuvent ne plus être adéquates en raison de l'évolution de l'économie, des nouvelles priorités sociales, d'une planification fiscale de plus en plus sophistiquée et de la nécessité d'améliorer l'observation.  2, record 6, French, - planification%20fiscale%20sophistiqu%C3%A9e

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Ministry of the Environment.  1, record 7, English, - Business%20and%20Fiscal%20Planning%20Branch

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Ministère de l'Environnement.  1, record 7, French, - Direction%20de%20la%20planification%20op%C3%A9rationnelle%20et%20fiscale

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Ministry of Treasury and Economics.  1, record 8, English, - Fiscal%20Planning%20Policy%20Branch

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

ministère du Trésor et de l'Économie.  1, record 8, French, - Direction%20des%20politiques%20de%20planification%20fiscale

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

United Nations.  1, record 9, English, - Ad%20Hoc%20Expert%20Group%20on%20Tax%20Reform%20Planning

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Nations Unies.  1, record 9, French, - Groupe%20ad%20hoc%20d%26rsquo%3Bexperts%20de%20la%20planification%20de%20la%20r%C3%A9forme%20fiscale

Record 9,  Textual support,  Spanish