TERMIUM Plus®

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WRITE-OFF ASSETS [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1989-11-21

English

Subject field(s)
  • Corporate Economics
CONT

As established in 1979 and modified in 1983, participation in the SSP reduces taxes for investors in newly issued shares of Quebec-based corporations. The write-off varies from 150% of the cost of the shares for eligible developing corporations to. as of next year, 50% of the cost of shares issued by corporations with assets in excess of $1 billion.

French

Domaine(s)
  • Économie de l'entreprise
CONT

Donc, le REA, sous sa forme actuelle, favorise principalement le financement des société en voie de développement et des sociétés intermédiaires. Malgré cela, il faut souligner que le coût fiscal inhérent aux placements dans les très grandes entreprises demeure non négligeable.

Spanish

Save record 1

Record 2 1987-09-16

English

Subject field(s)
  • Taxation
CONT

Generally, CCA deductions begin when an asset is acquired, with half the normal write-off allowed in the year of acquisition. Assets are pooled in a class and taxpayers are allowed to claim up to the maximum CCA specified by the tax rules. Most CCA rates are established on a declining balance basis, which means that the allowed percentage write-off for each class of property is calculated for any year by reference to the remaining unclaimed balance in the class at the end of that year.

French

Domaine(s)
  • Fiscalité
CONT

En général, les déductions pour amortissement commencent lorsqu'un bien est acquis, la moitié de la déduction normale étant permise l'année de l'acquisition. Les biens sont regroupés dans une catégorie, et les contribuables peuvent demander la DPA maximale prescrite par les règles fiscales. La plupart des taux de DPA s'appliquent à la valeur résiduelle, ce qui signifie que le pourcentage de déduction permis pour chaque catégorie de biens est calculé pour une année par rapport au solde non amorti de la catégorie à la fin de l'année.

Spanish

Save record 2

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