TERMIUM Plus®

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

ADJUSTED COST BASE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-07-12

English

Subject field(s)
  • Taxation
DEF

The total cost of acquiring a property, though it excludes interest paid on money borrowed to purchase a property.

CONT

The adjusted cost base is the base used to determine whether there was a capital gain or loss on the disposition of property.

OBS

Source: Income Tax Act, S. 54.

French

Domaine(s)
  • Fiscalité
DEF

Coût en capital ou coût historique d'un bien, modifié pour tenir compte des divers redressements prévus dans la loi, qui, comparé au prix de cession, permet de déterminer le gain ou la perte en capital résultant de la vente de ce bien.

OBS

Source : Loi de l'impôt sur le revenu, article 54.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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