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SPECIFIED ENERGY PROPERTY [1 record]
Record 1 - internal organization data 1996-11-15
Record 1, English
Record 1, Subject field(s)
- Public Sector Budgeting
Record 1, Main entry term, English
- specified energy property 1, record 1, English, specified%20energy%20property
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The specified energy property rules were originally introduced in 1988. These rules limit the amount of capital cost allowance (CCA) that may be deducted by passive investors in respect of specified energy property to the income from such property. In this way, the accelerated CCA deductions provided for such equipment cannot be used by these taxpayers to shelter other sources of income, similar to the rules applicable to rental and leasing properties. 1, record 1, English, - specified%20energy%20property
Record 1, French
Record 1, Domaine(s)
- Budget des collectivités publiques
Record 1, Main entry term, French
- biens énergétiques déterminés
1, record 1, French, biens%20%C3%A9nerg%C3%A9tiques%20d%C3%A9termin%C3%A9s
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- biens relatifs à l'énergie déterminés 2, record 1, French, biens%20relatifs%20%C3%A0%20l%27%C3%A9nergie%20d%C3%A9termin%C3%A9s
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les règles sur les «biens énergétiques déterminés» ont été instaurées en 1988. Elles limitent la déduction pour amortissement (DPA) à laquelle ont droit les investisseurs passifs au titre de «biens énergétiques déterminés» au revenu tiré de ces biens. Ainsi, les déductions pour amortissement accéléré que permet d'obtenir l'équipement de ce genre ne peut être utilisé par ces contribuables à abriter de l'impôt d'autres sources de revenu, de la même façon que pour les biens locatifs et les biens donnés en location à bail. 1, record 1, French, - biens%20%C3%A9nerg%C3%A9tiques%20d%C3%A9termin%C3%A9s
Record number: 1, Textual support number: 1 OBS
Biens relatifs à l'énergie déterminés: Terme tiré des "Points saillants- Budget du 22 février 1994". 2, record 1, French, - biens%20%C3%A9nerg%C3%A9tiques%20d%C3%A9termin%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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