TERMIUM Plus®

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

AMORTISSEMENT FISCAL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2014-03-05

English

Subject field(s)
  • Taxation
DEF

A deduction, akin to depreciation, allowed in computing income for income tax purposes.

CONT

CCA on Canadian films that increase or create a loss on Canadian films - ITA 127.52(1) (T691 for 1993 & subsequent).

French

Domaine(s)
  • Fiscalité
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.

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).

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).

Spanish

Campo(s) temático(s)
  • Sistema tributario
Key term(s)
  • deducciones de capital
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