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EXTENSION ACCELERATED CAPITAL COST ALLOWANCE [1 record]

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Record 1 2014-02-25

English

Subject field(s)
  • Taxation
CONT

Among these tax relief measures are the reduction of the federal general corporate income tax rate to 15 per cent in 2012 from over 22 per cent in 2007, and an extension of the temporary accelerated capital cost allowance for manufacturing and processing machinery and equipment through 2015.

French

Domaine(s)
  • Fiscalité
CONT

Parmi ces allègements fiscaux, il convient de mentionner la réduction du taux général de l’impôt fédéral sur le revenu des sociétés, qui est passé de plus de 22 % en 2007 à 15 % en 2012, de même que la prolongation de la déduction pour amortissement accéléré à l’égard des machines et du matériel de fabrication et de transformation jusqu’en 2015.

Spanish

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