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The Government of Canada’s terminology and linguistic data bank.
CAPITAL PROPERTY [1 record]
Record 1 - internal organization data 2015-06-30
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital property
1, record 1, English, capital%20property
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The definition of capital property found in the Income Tax Act includes any depreciable property of the taxpayer; and any property (other than depreciable property); any gain or loss from which would, if the property were disposed of, be a capital gain or capital loss, as the case may be, of the taxpayer. 2, record 1, English, - capital%20property
Record number: 1, Textual support number: 2 CONT
Capital property includes fixed assets and items that are purchased for investment purposes, such as stocks and bonds. 3, record 1, English, - capital%20property
Record number: 1, Textual support number: 1 OBS
The definition excludes property the sale of which would be taken into account in computing ordinary income, eligible capital property including intangibles, cultural property, resource properties, insurance policies and timber resource properties. 2, record 1, English, - capital%20property
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- immobilisation
1, record 1, French, immobilisation
correct, see observation, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- bien en immobilisation 2, record 1, French, bien%20en%20immobilisation
correct, see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Bien de nature relativement permanente dont le coût doit être immobilisé et peut, dans certains cas, être déduit dans le calcul du bénéfice imposable d'un certain nombre d'exercices par voie d'amortissement. 3, record 1, French, - immobilisation
Record number: 1, Textual support number: 1 CONT
Selon la Loi de l'impôt sur le revenu «bien en immobilisation» signifie : tous biens amortissables du contribuable; tous biens (autres que des biens amortissables), dont la disposition, s'il y avait disposition, se traduirait pour le contribuable par un gain ou une perte en capital, suivant le cas. 4, record 1, French, - immobilisation
Record number: 1, Textual support number: 1 OBS
La définition exclut les biens pour lesquels on doit tenir compte de la vente dans le calcul du revenu ordinaire, les immobilisations admissibles comprenant les biens incorporels, les biens culturels, les avoirs miniers, les polices d'assurance et les avoirs forestiers. 4, record 1, French, - immobilisation
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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