TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The cost of an asset with a life of more than one year.  2, record 1, English, - capital%20cost

Record number: 1, Textual support number: 1 OBS

Capital costs usually relate to capital assets that are purchased for future use over several accounting periods.  2, record 1, English, - capital%20cost

Record number: 1, Textual support number: 2 OBS

Capital cost is the amount on which [taxpayers] first claim CCA [capital cost allowance]. Generally, the capital cost of the property is what [is paid] for it. Capital cost also includes items such as delivery charges, the GST [goods and service tax] and provincial sales tax, or HST [harmonized sales tax].  3, record 1, English, - capital%20cost

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Coût d'un que le contribuable peut déduire par voie d'amortissement fiscal.  2, record 1, French, - co%C3%BBt%20en%20capital

Record number: 1, Textual support number: 1 OBS

Les coûts en capital se rapportent habituellement aux immobilisations qui sont acquises aux fins d'utilisation ultérieure pendant plusieurs périodes comptables.  3, record 1, French, - co%C3%BBt%20en%20capital

Record 1,  Textual support,  Spanish