TERMIUM Plus®

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

HALF-RATE RESTRICTION [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1986-04-04

English

Subject field(s)
  • Taxation
CONT

Although not specifically indicated, presumably [the annual capital cost allowance] would also be subject to the half-rate restriction applicable to most depreciable property for the year of acquisition ...

French

Domaine(s)
  • Fiscalité

Spanish

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