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HAULAGE WAY [1 record]
Record 1 - internal organization data 2026-02-04
Record 1, English
Record 1, Subject field(s)
- Taxation
- Public Sector Budgeting
- Mineral Prospecting
- Mining Operations
Record 1, Main entry term, English
- Canadian development expenses
1, record 1, English, Canadian%20development%20expenses
correct, noun
Record 1, Abbreviations, English
- CDE 2, record 1, English, CDE
correct, noun
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Canadian development expenses(CDEs) are the costs incurred for sinking or excavating a mine shaft, main haulage way or similar underground work after a mine comes into production[;] developing a mine before production[;] buying a Canadian mineral property. CDEs can be deducted at a 30% declining balance. 3, record 1, English, - Canadian%20development%20expenses
Record 1, Key term(s)
- Canadian development expense
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Budget des collectivités publiques
- Prospection minière
- Exploitation minière
Record 1, Main entry term, French
- frais d'aménagement au Canada
1, record 1, French, frais%20d%27am%C3%A9nagement%20au%20Canada
correct, plural masculine noun
Record 1, Abbreviations, French
- FAC 2, record 1, French, FAC
correct, plural masculine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les frais d'aménagement au Canada (FAC) sont les frais engagés pour le fonçage ou l'excavation d'un puits de mine, d'une voie de transport principale ou d'un ouvrage souterrain similaire après l'entrée en production d'une mine; le développement d'une mine avant sa mise en production; l'achat d'un gisement minier au Canada. Les FAC peuvent être déduits à 30 % de la valeur résiduelle. 3, record 1, French, - frais%20d%27am%C3%A9nagement%20au%20Canada
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Presupuestación del sector público
- Prospección minera
- Explotación minera
Record 1, Main entry term, Spanish
- gastos de desarrollo en Canadá
1, record 1, Spanish, gastos%20de%20desarrollo%20en%20Canad%C3%A1
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 1, Key term(s)
- gasto de desarrollo en Canadá
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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