TERMIUM Plus®
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HALF-YEAR RULE [1 record]
Record 1 - internal organization data 2007-02-19
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- half-year rule
1, record 1, English, half%2Dyear%20rule
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- half-year capital cost allowance rule 2, record 1, English, half%2Dyear%20capital%20cost%20allowance%20rule
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Half-year rule : Capital cost allowance in year of acquisition. In the year in which an asset is acquired, the claim for capital cost allowance is generally limited to one-half the allowable rate in respect of that asset. 3, record 1, English, - half%2Dyear%20rule
Record number: 1, Textual support number: 1 OBS
Income Tax Act, S. 13(29). 4, record 1, English, - half%2Dyear%20rule
Record 1, Key term(s)
- half-year convention
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- règle de la demi-année
1, record 1, French, r%C3%A8gle%20de%20la%20demi%2Dann%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- règle du demi-taux 2, record 1, French, r%C3%A8gle%20du%20demi%2Dtaux
correct, feminine noun
- règle de la demi-annuité d'amortissement 3, record 1, French, r%C3%A8gle%20de%20la%20demi%2Dannuit%C3%A9%20d%27amortissement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Règle prévue dans la législation fiscale qui a pour objet de limiter la déduction qu'un contribuable peut demander au titre de l'amortissement d'un bien immobilisé, dans l'année de l'acquisition de ce bien, à la moitié du montant qui serait normalement déductible selon le taux d'amortissement prévu pour la catégorie à laquelle le bien appartient. 2, record 1, French, - r%C3%A8gle%20de%20la%20demi%2Dann%C3%A9e
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 13(29). 4, record 1, French, - r%C3%A8gle%20de%20la%20demi%2Dann%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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