TERMIUM Plus®

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RECUPERATION AMORTISSEMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1994-11-06

English

Subject field(s)
  • Taxation
DEF

The excess of sale price above unrecovered cost (depreciated value) of a depreciable asset up to the asset's original cost. This amount is taxable as ordinary income.

OBS

Source: Income Tax Act, S. 13(1).

French

Domaine(s)
  • Fiscalité
DEF

Au moment de la cession d'un bien immobilisé, reprise dans le revenu du contribuable d'un montant d'amortissement antérieurement déduit, mais qui excède la dépréciation réelle constatée dans le prix de vente.

OBS

Source : Loi de l'impôt sur le revenu, article 13(1).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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