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The Government of Canada’s terminology and linguistic data bank.
EXONERATION GAINS CAPITAL [2 records]
Record 1 - internal organization data 2007-03-29
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital gains deduction
1, record 1, English, capital%20gains%20deduction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capital gain deduction 2, record 1, English, capital%20gain%20deduction
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Capital gain deduction allowed for qualified small business shares on PRE-BANK return. Source: Income Tax Act, S. 110.6(3). 3, record 1, English, - capital%20gains%20deduction
Record number: 1, Textual support number: 1 OBS
capital gain deduction: Term extracted from the Taxation Operations Manual 40(10)01-A1, from T2203, of Revenue Canada, 2-1999. 4, record 1, English, - capital%20gains%20deduction
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- déduction pour gains en capital
1, record 1, French, d%C3%A9duction%20pour%20gains%20en%20capital
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- exonération des gains en capital 2, record 1, French, exon%C3%A9ration%20des%20gains%20en%20capital
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Déduction accordée à un particulier dans le calcul de son revenu imposable pour une année donnée à l'égard des gains en capital réalisés au cours de cette année. 2, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 1, Textual support number: 1 CONT
Déduction pour gains en capital accordée pour actions admissibles de petite entreprise sur la T1 préfaillite. 3, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 1, Textual support number: 1 OBS
Source : de «déductions pour gains en capital» Loi de l'impôt sur le revenu, article 110.6(3). 3, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 1, Textual support number: 2 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999. 4, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1995-01-18
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- capital gains exemption
1, record 2, English, capital%20gains%20exemption
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Capital gains which accrue after budget night will no longer be eligible for the $100,000 capital gains exemption. However, qualifying capital gains that have accrued up to budget night will remain eligible for the exemption, provided an appropriate election is filed with the individual's 1994 tax return. 1, record 2, English, - capital%20gains%20exemption
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- exemption pour gains en capital
1, record 2, French, exemption%20pour%20gains%20en%20capital
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- exonération de gains en capital 2, record 2, French, exon%C3%A9ration%20de%20gains%20en%20capital
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les gains en capital accumulés après la date du budget ne donneront plus droit à l'exonération de gains en capital de $100,000. Cependant, les gains en capital admissibles courus jusqu'à la date du budget continueront de donner droit à l'exonération, à condition que le contribuable produise un choix en ce sens avec sa déclaration de revenu de 1994. 2, record 2, French, - exemption%20pour%20gains%20en%20capital
Record 2, Spanish
Record 2, Textual support, Spanish
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