TERMIUM Plus®

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

TAX FREE ZONE METHOD [1 record]

Record 1 1987-04-16

English

Subject field(s)
  • Taxation
CONT

In this method, to computer the adjusted cost base, the taxpayer compares the following three dollars amounts: the actual original cost, the "fair market value" on [valuation day], the adjusted proceeds of disposition (usually the sale price).

French

Domaine(s)
  • Fiscalité
CONT

Selon cette méthode, afin de calculer le prix de base rajusté, le contribuable compare les trois sommes suivantes : le coût réel d'origine; la «juste valeur marchande» au jour de l'évaluation; le produit rajusté de la disposition (habituellement le prix de vente).

Key term(s)
  • méthode de la marge libre

Spanish

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