TERMIUM Plus®

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

BIEN AMORTISSABLE [3 records]

Record 1 2015-06-30

English

Subject field(s)
  • Taxation
CONT

In addition, the Government intends to continue the consultation launched in Economic Action Plan 2014 on the conversion of eligible capital property into a new class of depreciable capital property.

French

Domaine(s)
  • Fiscalité

Spanish

Save record 1

Record 2 2013-08-19

English

Subject field(s)
  • Taxation
DEF

... property in respect of which the taxpayer has been allowed or, if he owned the property at the end of the year, would be entitled to a deduction under the regulations relating to capital cost allowances.

French

Domaine(s)
  • Fiscalité
DEF

Bien pour lequel le contribuable a le droit d'effectuer une déduction en vertu des Règlements relatifs aux déductions pour amortissement; le contribuable aurait également le droit d'effectuer cette déduction s'il possédait le bien à la fin de l'année.

Spanish

Save record 2

Record 3 1998-07-09

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Bien corporel que l'on prévoit utiliser pendant plus d'un exercice, qui a une durée de vie limitée et dont le coût fait généralement l'objet d'un amortissement périodique.

Spanish

Save record 3

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