TERMIUM Plus®

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EMPTY CONTRACT [1 record]

Filter results by subject field Alphabetical list of terms

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Alphabetical list of terms

Record 1 2009-06-01

English

Subject field(s)
  • Law of Contracts (common law)
  • Law of Obligations (civil law)
CONT

Plead guilty to covering up for an “empty” contract (An empty contract = payment to a company for service or product when no service or product was delivered). This is called fraud.

French

Domaine(s)
  • Droit des contrats (common law)
  • Droit des obligations (droit civil)
CONT

Le contrat fictif : l'existence même du contrat est dissimulée. Les parties concluent un contrat, dont la contre-lettre convient qu'il restera lettre morte. Ex : un débiteur poursuivi par ses créanciers simule la vente de ses biens.

CONT

Si vous passez un contrat fictif dans le seul but d'éluder l'impôt, cette opération constitue ce que l'on appelle un "abus de droit". L'abus de droit suppose une intention de dissimulation et un véritable montage, apparemment régulier, de la part du contribuable.

Spanish

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