TERMIUM Plus®

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TAX DEPRECIATION [1 record]

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Record 1 1985-12-13

English

Subject field(s)
  • Taxation
CONT

The business is considered to have received an economic advantage through deferral of income tax otherwise payable. This advantage is recaptured in subsequent year when tax depreciation being substantially used up in early years is lower than depreciation for financial statement purposes.

French

Domaine(s)
  • Fiscalité

Spanish

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