TERMIUM Plus®

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

depreciable property [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-08-19

English

Subject field(s)
  • Taxation
DEF

... property in respect of which the taxpayer has been allowed or, if he owned the property at the end of the year, would be entitled to a deduction under the regulations relating to capital cost allowances.

French

Domaine(s)
  • Fiscalité
DEF

Bien pour lequel le contribuable a le droit d'effectuer une déduction en vertu des Règlements relatifs aux déductions pour amortissement; le contribuable aurait également le droit d'effectuer cette déduction s'il possédait le bien à la fin de l'année.

Spanish

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