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TAX POOL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1994-10-04

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

Groupe de biens ou de dépenses auxquels s'applique un même taux d'amortissement fiscal et pour lequel on procède en bloc aux calculs requis. Cette notion se retrouve en particulier dans le cas des ressources à l'égard desquelles la loi fiscale permet de capitaliser les dépenses (aménagement, mise en valeur, etc.) pour les amortir ensuite.

Spanish

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