TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
capital gain [3 records]
Record 1 - internal organization data 2011-09-02
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital gain
1, record 1, English, capital%20gain
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The excess of proceeds realized from the sale or exchange of a capital asset over its adjusted basis. 2, record 1, English, - capital%20gain
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 39(1)(a). 3, record 1, English, - capital%20gain
Record number: 1, Textual support number: 2 OBS
capital gain: term used in the context of the Strategic and Operating Review of the federal government of Canada. 4, record 1, English, - capital%20gain
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- gain en capital
1, record 1, French, gain%20en%20capital
correct, see observation, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- plus-value fiscale 2, record 1, French, plus%2Dvalue%20fiscale
correct, feminine noun, France
- plus-value de réalisation 2, record 1, French, plus%2Dvalue%20de%20r%C3%A9alisation
correct, feminine noun, Belgium
- plus-value 3, record 1, French, plus%2Dvalue
correct, feminine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Profit sur la cession d'un bien immobilisé, établi selon les règles fiscales. 2, record 1, French, - gain%20en%20capital
Record number: 1, Textual support number: 1 OBS
En fiscalité, seul le terme «gain en capital» est employé au Canada. Source : Loi de l'impôt sur le revenu, article 39(1)(a). L'adjectif vient après le syntagme, exemple : gain en capital net. 4, record 1, French, - gain%20en%20capital
Record number: 1, Textual support number: 2 OBS
gain en capital : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada. 5, record 1, French, - gain%20en%20capital
Record number: 1, Textual support number: 3 OBS
plus-value : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 4, record 1, French, - gain%20en%20capital
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- ganancia de capital
1, record 1, Spanish, ganancia%20de%20capital
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- plusvalía 2, record 1, Spanish, plusval%C3%ADa
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Beneficio obtenido en la venta de un activo por valor superior a su coste de adquisición. En muchos países las ganancias de capital tributan a un tipo impositivo menor que la renta normal, para estimular la asunción de riesgos. 3, record 1, Spanish, - ganancia%20de%20capital
Record number: 1, Textual support number: 1 CONT
Las mayores fuentes de ganancias de capital son la compraventa de acciones y de tierra. 4, record 1, Spanish, - ganancia%20de%20capital
Record number: 1, Textual support number: 1 OBS
opuesto de pérdida de capital. 5, record 1, Spanish, - ganancia%20de%20capital
Record number: 1, Textual support number: 2 OBS
plusvalía: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - ganancia%20de%20capital
Record 2 - internal organization data 2008-08-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- capital gain
1, record 2, English, capital%20gain
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Profit on the sale or disposal of a capital asset. 2, record 2, English, - capital%20gain
Record number: 2, Textual support number: 1 OBS
Compare to "capital loss." 3, record 2, English, - capital%20gain
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- profit sur cession
1, record 2, French, profit%20sur%20cession
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- plus-value de cession 1, record 2, French, plus%2Dvalue%20de%20cession
correct, feminine noun
- plus-value réalisée 1, record 2, French, plus%2Dvalue%20r%C3%A9alis%C3%A9e
correct, feminine noun
- plus-value sur réalisation 1, record 2, French, plus%2Dvalue%20sur%20r%C3%A9alisation
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Profit réalisé lors de la cession d'une immobilisation, par exemple un terrain, à un prix supérieur à son coût d'acquisition. 1, record 2, French, - profit%20sur%20cession
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-06-09
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- capital gain
1, record 3, English, capital%20gain
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A gain resulting from a scaling down of business debts as in a reorganization, an arrangement with creditors ... 1, record 3, English, - capital%20gain
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- profit sur règlement de dettes
1, record 3, French, profit%20sur%20r%C3%A8glement%20de%20dettes
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- profit sur remise de dettes 1, record 3, French, profit%20sur%20remise%20de%20dettes
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Profit résultant d'une réduction de dettes à laquelle des créanciers ont consenti, par exemple à l'occasion d'une réorganisation. 1, record 3, French, - profit%20sur%20r%C3%A8glement%20de%20dettes
Record 3, Spanish
Record 3, Textual support, Spanish
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