TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
Capital Cost Allowance [3 records]
Record 1 - internal organization data 2014-03-05
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital cost allowance
1, record 1, English, capital%20cost%20allowance
correct
Record 1, Abbreviations, English
- CCA 2, record 1, English, CCA
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A deduction, akin to depreciation, allowed in computing income for income tax purposes. 3, record 1, English, - capital%20cost%20allowance
Record number: 1, Textual support number: 1 CONT
CCA on Canadian films that increase or create a loss on Canadian films - ITA 127.52(1) (T691 for 1993 & subsequent). 4, record 1, English, - capital%20cost%20allowance
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- déduction pour amortissement
1, record 1, French, d%C3%A9duction%20pour%20amortissement
correct, feminine noun
Record 1, Abbreviations, French
- DPA 2, record 1, French, DPA
correct, feminine noun
Record 1, Synonyms, French
- amortissement fiscal 3, record 1, French, amortissement%20fiscal
correct, masculine noun, France
- allocation du coût en capital 3, record 1, French, allocation%20du%20co%C3%BBt%20en%20capital
avoid, see observation, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Déduction tenant lieu de l'amortissement dont les lois et règlements fiscaux permettent aux contribuables de tenir compte dans le calcul du bénéfice ou du revenu imposable. 3, record 1, French, - d%C3%A9duction%20pour%20amortissement
Record number: 1, Textual support number: 1 CONT
DPA à l'égard de films canadiens qui augmente ou crée une perte au titre de films canadiens - Par. 127.52(1) de la LIR (T691 pour les années 1993 et suivantes). 4, record 1, French, - d%C3%A9duction%20pour%20amortissement
Record number: 1, Textual support number: 1 OBS
Au Canada, cet élément, qui peut différer de l'amortissement comptable de l'exercice, est encore souvent désigné par l'expression «allocation du coût en capital» (ACC). 3, record 1, French, - d%C3%A9duction%20pour%20amortissement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- deducción de capital
1, record 1, Spanish, deducci%C3%B3n%20de%20capital
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 1, Key term(s)
- deducciones de capital
Record 2 - internal organization data 2006-09-26
Record 2, English
Record 2, Subject field(s)
- Titles of Monographs
- Taxation
Record 2, Main entry term, English
- Capital Cost Allowance
1, record 2, English, Capital%20Cost%20Allowance
correct, Canada
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Ottawa, Library of Parliament, 2006. 1, record 2, English, - Capital%20Cost%20Allowance
Record 2, French
Record 2, Domaine(s)
- Titres de monographies
- Fiscalité
Record 2, Main entry term, French
- La déduction pour amortissement
1, record 2, French, La%20d%C3%A9duction%20pour%20amortissement
correct, feminine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Ottawa, Bibliothèque du Parlement, 2006. 1, record 2, French, - La%20d%C3%A9duction%20pour%20amortissement
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2000-04-04
Record 3, English
Record 3, Subject field(s)
- Titles of Forms
- Taxation
Record 3, Main entry term, English
- Capital Cost Allowance
1, record 3, English, Capital%20Cost%20Allowance
correct, Canada
Record 3, Abbreviations, English
- CCA 2, record 3, English, CCA
correct, Canada
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Form T2 SCH 8, Revenue Canada Taxation. 3, record 3, English, - Capital%20Cost%20Allowance
Record 3, French
Record 3, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 3, Main entry term, French
- Déduction pour amortissement
1, record 3, French, D%C3%A9duction%20pour%20amortissement
correct, feminine noun, Canada
Record 3, Abbreviations, French
- DPA 2, record 3, French, DPA
correct, feminine noun, Canada
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Formule T2 SCH 8, Revenu Canada Impôt. 3, record 3, French, - D%C3%A9duction%20pour%20amortissement
Record 3, Spanish
Record 3, Textual support, Spanish
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