TERMIUM Plus®

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MOVING EXPENSES DEDUCTION [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1998-11-13

English

Subject field(s)
  • Loans
DEF

... the portion of any loan, made or guaranteed by an employer, to an officer or employee of the employer to enable or assist him to acquire a dwelling for his own occupation if the acquisition of that dwelling was made in the course of a change in his residence and he was(or would have been had he moved after 1971 and incurred moving expenses) entitled to a deduction under section 62 in respect of such expenses.

Key term(s)
  • home loan

French

Domaine(s)
  • Prêts et emprunts
DEF

[...] partie de tout prêt qu'un employeur consent à l'un de ses cadres ou de ses employés ou garantit en faveur de l'un d'eux et qui est destiné à lui permettre d'acquérir une maison d'habitation pour son propre usage, lorsque cette acquisition survient lors d'un changement de résidence et qu'aux termes de l'article 62, il avait droit (ou aurait eu droit, s'il était déménagé après 1971 et avait engagé des frais de déménagement), à une déduction au titre de ces dépenses.

OBS

Prêt pour l'habitation : provenance : Société canadienne d'hypothèques et de logement.

Spanish

Campo(s) temático(s)
  • Préstamos
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