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

AVOIDANCE TAX [1 record]

Record 1 2007-07-16


Subject field(s)
  • Taxation
  • Taxation Law

The reduction of a person's tax liability to the lowest possible level through legal means. This is done by utilizing all possible deductions, taking advantage of alternative methods of reporting and assessing income, and using all possible tax loopholes.


Not to be confused with "tax evasion". According to two experts at Revenue Canada Taxation, the term "tax dodging" can be used as a synonym of both "tax avoidance" and "tax evasion", depending on the context.


  • Fiscalité
  • Droit fiscal

Ensemble des procédés que le contribuable utilise pour réduire au minimum sa charge fiscale en se prévalant des dispositions avantageuses de la loi.


«Évitement fiscal» : expression désignant une façon légale d'éviter de l'impôt et employée uniquement dans la Loi de l'impôt sur le revenu canadienne.


À ne pas confondre avec la fraude fiscale.


En France et en Belgique, le terme «évasion fiscale» couvre l'ensemble des procédés licites ou illicites qu'un contribuable peut utiliser pour diminuer sa charge fiscale, alors qu'au Canada, le même terme a une connotation de fraude fiscale.


Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal

Negación al pago de impuestos en forma parcial o total.


El termino "evasión fiscal" se utiliza independientemente si la evasión es legal o ilegal.

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