TERMIUM Plus®

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

appreciated capital property [2 records]

Record 1 2013-04-17

English

Subject field(s)
  • Property Law (civil law)
  • Property Law (common law)
CONT

It is proposed that this limit be further increased by 25 per cent of any taxable capital gain arising from the donation of appreciated capital property to continue to ensure that any tax liability arising from the donation of such property can be offset by tax credits in the year of donation.

French

Domaine(s)
  • Droit des biens et de la propriété (droit civil)
  • Droit des biens et de la propriété (common law)
CONT

Il est proposé de hausser cette limite de 25 p. 100 de tout gain en capital imposable résultant du don d'un bien en capital à valeur accrue pour continuer de faire en sorte que toute obligation fiscale résultant du don d'un tel bien puisse être compensée par des crédits d'impôt pour l'année du don.

Spanish

Save record 1

Record 2 1994-03-14

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Immobilisation dont la valeur augmente au fil du temps.

Spanish

Save record 2

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