TERMIUM Plus®

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

available for use rule [2 records]

Record 1 1991-05-10

English

Subject field(s)
  • Taxation
CONT

The Committee is of the view that using a "put-in-place" rule for claiming capital cost allowances and investment tax credits on eligible property would alleviate problems and allow property not "in use" but available for service to be claimed.

OBS

Source: Report on the White Paper on Tax Reform, November 1987, p. 76.

French

Domaine(s)
  • Fiscalité
OBS

Source : Rapport sur le livre blanc de la réforme fiscale, Novembre 1987, p. 84.

Spanish

Save record 1

Record 2 1988-03-14

English

Subject field(s)
  • Special-Language Phraseology
  • Industrial Establishments

French

Domaine(s)
  • Phraséologie des langues de spécialité
  • Établissements industriels
OBS

Installations de production. Remplace la règle de mise en service («put-in-use»).

Spanish

Save record 2

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