TERMIUM Plus®

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PROGRAMME DENONCIATEURS INOBSERVATION FISCALE ETRANGER [1 record]

Record 1 2017-10-20

English

Subject field(s)
  • Titles of Federal Government Programs (Canadian)
  • Taxation
DEF

A program that allows the Canada Revenue Agency to make financial awards to individuals who provide information related to major international tax non-compliance that leads to the collection of taxes owing.

Key term(s)
  • Offshore Tax Informant Programme
  • Off-shore Tax Informant Program
  • Off-shore Tax Informant Programme

French

Domaine(s)
  • Titres de programmes fédéraux (Gouvernement canadien)
  • Fiscalité
DEF

Programme qui permet à l'Agence du revenu du Canada de récompenser financièrement les particuliers qui fournissent des renseignements liés à des cas importants d'inobservation fiscale internationale qui mènent au recouvrement d'impôt dû.

OBS

Programme de dénonciateurs de l'inobservation fiscale à l'étranger; PDIFE : terme et abréviation tirés du mini-lexique «Droit fiscal» et reproduits avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

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