TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

LEASE PAYMENT [1 record]

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Alphabetical list of terms

Record 1 1999-03-29

English

Subject field(s)
  • Finance
  • Taxation
CONT

The first restriction automatically limits the deductibility of the lease payment where the cost of the vehicle, if purchased, would have exceeded the capital cost ceiling.

French

Domaine(s)
  • Finances
  • Fiscalité
CONT

La première restriction limite automatiquement la déductibilité du paiement de location-bail lorsque le coût du véhicule, s'il avait été acheté, aurait dépassé la valeur amortissable. Le second montant, le taux mensuel prescrit, limite davantage les déductions des paiements de location de façon que le calendrier des déductions pour les véhicules loués soit comparable à celui des véhicules achetés.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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