TERMIUM Plus®

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listed personal property [1 record]

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Alphabetical list of terms

Record 1 2017-03-29

English

Subject field(s)
  • Taxation
CONT

Listed personal property which declines in value for non-use reasons; capital gains are taxed, subject to limitations, and capital losses incurred in disposing of such property are allowed for tax purposes, subject to limitations, but only to the extent of capital gains on listed personal property.

OBS

Source: Income Tax Act, S. 248(1).

French

Domaine(s)
  • Fiscalité
DEF

[...] biens réservés à l'usage personnel d'un contribuable, constitués par l'un ou plusieurs des biens suivants qui lui appartiennent en totalité ou en partie sur lesquels il détient un droit : (i) estampes, gravures, dessins, tableaux, sculptures ou autres œuvres d'art de même nature, (ii) bijoux, (iii) in-folios rares, manuscrits rares ou livres rares, (iv) timbres, ou (v) pièces de monnaie.

OBS

Source : Loi de l'impôt sur le revenu, article 248(1).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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