TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
REGLE ANTI-EVITEMENT [1 record]
Record 1 - internal organization data 2011-09-02
Record 1, English
Record 1, Subject field(s)
- Taxation
- Employment Benefits
Record 1, Main entry term, English
- anti-avoidance rule
1, record 1, English, anti%2Davoidance%20rule
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Anti-avoidance rules will be introduced for Registered Retirement Savings Plans (RRSPs) and Registered Retirement Income Funds (RRIFs) based largely on the Tax-Free Savings Account anti-avoidance rules. 2, record 1, English, - anti%2Davoidance%20rule
Record number: 1, Textual support number: 1 OBS
anti-avoidance rule: term used in the context of the Strategic and Operating Review of the federal government of Canada. 3, record 1, English, - anti%2Davoidance%20rule
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Avantages sociaux
Record 1, Main entry term, French
- disposition anti-évitement
1, record 1, French, disposition%20anti%2D%C3%A9vitement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- règle anti-évitement 2, record 1, French, r%C3%A8gle%20anti%2D%C3%A9vitement
correct, feminine noun
- règlement anti-évitement 3, record 1, French, r%C3%A8glement%20anti%2D%C3%A9vitement
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Disposition particulière d'une loi fiscale qui a pour objet d'empêcher un contribuable de contourner une ou plusieurs dispositions définies dans la loi, en procédant à des opérations dont le motif principal est l'obtention d'un avantage fiscal. 4, record 1, French, - disposition%20anti%2D%C3%A9vitement
Record number: 1, Textual support number: 1 CONT
Des règles antiévitement seront instaurées à l’égard des régimes enregistrés d’épargneretraite (REER) et des fonds enregistrés de revenu de retraite (FERR), lesquelles s’inspirent essentiellement des règles antiévitement à l’égard des comptes d’épargne libre d’impôt. 3, record 1, French, - disposition%20anti%2D%C3%A9vitement
Record number: 1, Textual support number: 1 OBS
règlement anti-évitement : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada. 5, record 1, French, - disposition%20anti%2D%C3%A9vitement
Record 1, Spanish
Record 1, Textual support, Spanish
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