TERMIUM Plus®

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PASSATION CHARGES IMMEDIATE [1 record]

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Record 1 2025-01-08

English

Subject field(s)
  • Taxation
  • Financial Accounting
CONT

Eligible persons or partnerships that have more than $1.5 million in eligible property that becomes available for use in a year would be allowed to choose which CCA [capital cost allowance] class the immediate expensing would apply to and any excess capital cost would be subject to the normal CCA rules.

French

Domaine(s)
  • Fiscalité
  • Comptabilité générale
CONT

Les personnes ou les sociétés de personnes admissibles ayant des biens admissibles dont le coût en capital total excède 1,5 million de dollars et qui deviennent prêts à être mis en service au cours d'une année seraient autorisées à décider à quelle catégorie de DPA [déduction pour amortissement] appliquer la passation en charges immédiate, et tout coût en capital excédentaire serait assujetti aux règles normales de la DPA.

Spanish

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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