TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Qualified farm property-is certain property you or your spouse or common-law partner owns. It is also certain property owned by a family-farm partnership in which you or your spouse or common-law partner holds an interest. Qualified farm property includes : a share of the capital stock of a family-farm corporation that you or your spouse or common-law partner owns; an interest in a family-farm partnership that you or your spouse or common-law partner owns; real property, such as land and buildings; and eligible capital property, such as milk and egg quotas.  2, record 1, English, - qualified%20farm%20property

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 146 (5.4) (a).  3, record 1, English, - qualified%20farm%20property

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Un bien agricole admissible est un bien qui vous appartient, ou qui appartient à votre époux ou conjoint de fait ou à une société de personnes agricole familiale dans laquelle vous ou votre époux ou conjoint de fait détenez une participation. Nous considérons les biens suivants comme des biens agricoles admissibles : une action du capital-actions d'une société agricole familiale que vous ou votre époux ou conjoint de fait possédez; une participation dans une société de personnes agricole familiale que vous ou votre époux ou conjoint de fait possédez; un bien immeuble, comme un terrain et des bâtiments; une immobilisation admissible, comme un contingent de production de lait ou d'œufs.  2, record 1, French, - bien%20agricole%20admissible

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 146 (5.4) (a).  3, record 1, French, - bien%20agricole%20admissible

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Subsection 94. 1(1) of the [Income Tax] Act requires a notional amount to be included in income if a taxpayer holds an interest in an offshore investment fund property(OIFP). An OIFP is a share of the capital stock of, an interest in, or a debt of, a non-resident entity(other than a CFA [controlled foreign affiliate] of the taxpayer) or an interest in or a right or option to acquire such a share, interest, or debt if two conditions are satisfied.  3, record 2, English, - offshore%20investment%20fund%20property

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

... property in respect of which the taxpayer has been allowed or, if he owned the property at the end of the year, would be entitled to a deduction under the regulations relating to capital cost allowances.  3, record 3, English, - depreciable%20property

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Bien pour lequel le contribuable a le droit d'effectuer une déduction en vertu des Règlements relatifs aux déductions pour amortissement; le contribuable aurait également le droit d'effectuer cette déduction s'il possédait le bien à la fin de l'année.  2, record 3, French, - bien%20amortissable

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

... report a capital gain on the disposition of property that includes land and a building...  2, record 4, English, - disposition%20of%20property

Record number: 4, Textual support number: 1 OBS

Source: Income Tax Act, S. 13(6)(c); 190(2).  3, record 4, English, - disposition%20of%20property

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

[...] comment déclarer une disposition de biens immeubles qui comprend un terrain et un bâtiment [...]  3, record 4, French, - disposition%20de%20biens

Record number: 4, Textual support number: 1 OBS

Pour les textes à caractère non fiscal, le terme "disposition" devrait être remplacé par "cession" ou "aliénation".  1, record 4, French, - disposition%20de%20biens

Record number: 4, Textual support number: 2 OBS

Source : Loi de l'impôt sur le revenu, art. 13(6)(c); 190(2).  4, record 4, French, - disposition%20de%20biens

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Personal-use property is capital property that is owned primarily for their personal use or enjoyment. Listed personal property is a type of personal-use property that generally increases in value over time. Listed personal property includes [...] the following properties : prints, etchings, drawings, paintings, sculptures, or other similar works of art, jewellery, rare folios, rare manuscripts, rare books, stamps, or coins.  3, record 6, English, - listed%20personal%20property

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Un bien à usage personnel est un bien en capital détenu principalement à des fins d'utilisation et de plaisir personnels. Les biens meubles déterminés sont un type de biens à usage personnel dont la valeur augmente généralement avec le temps. Les biens meubles déterminés comprennent [...] les biens suivants : estampes, gravures, dessins, peintures, sculptures ou autres œuvres d'art similaires, bijoux, in-folios rares, manuscrits rares, livres rares, timbres ou pièces de monnaie.  3, record 6, French, - biens%20meubles%20d%C3%A9termin%C3%A9s

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

An outlay or expense made or incurred refers to an amount that was incurred to sell a capital property. This amount can be deducted from the proceeds of disposition when calculating capital gain or loss.  2, record 7, English, - outlay%20or%20expense%20made%20or%20incurred

Record number: 7, Textual support number: 2 OBS

These types of expenses include fixing-up expenses, finders’ fees, commissions, brokers’ fees, surveyors’ fees, legal fees, transfer taxes, and advertising costs.  3, record 7, English, - outlay%20or%20expense%20made%20or%20incurred

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

«Dépense engagée ou effectuée» fait référence aux frais que la vente d'une immobilisation a occasionnés. Ce montant peut être déduit du produit de disposition lors du calcul du gain ou de la perte en capital.  2, record 7, French, - d%C3%A9pense%20engag%C3%A9e%20ou%20effectu%C3%A9e

Record number: 7, Textual support number: 2 OBS

Les dépenses engagées ou effectuées comprennent les frais de réparation, de courtage, de publicité et d'arpentage, les frais juridiques, les commissions, les honoraires de démarcheurs et les taxes de transfert.  3, record 7, French, - d%C3%A9pense%20engag%C3%A9e%20ou%20effectu%C3%A9e

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Eligible persons or partnerships that have more than $1. 5 million in eligible property that becomes available for use in a year would be allowed to choose which CCA [capital cost allowance] class the immediate expensing would apply to and any excess capital cost would be subject to the normal CCA rules.  2, record 8, English, - immediate%20expensing

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Les personnes ou les sociétés de personnes admissibles ayant des biens admissibles dont le coût en capital total excède 1,5 million de dollars et qui deviennent prêts à être mis en service au cours d'une année seraient autorisées à décider à quelle catégorie de DPA [déduction pour amortissement] appliquer la passation en charges immédiate, et tout coût en capital excédentaire serait assujetti aux règles normales de la DPA.  2, record 8, French, - passation%20en%20charges%20imm%C3%A9diate

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

[The] "knowledge that has value in [an] organization".  2, record 9, English, - intellectual%20asset

Record number: 9, Textual support number: 1 CONT

... "intellectual assets"... can encompass : 1. Human know-how and intellectual capital — the unwritten expertise, concepts and technical knowledge that employees have in their heads; and 2.... registered and unregistered intellectual property(IP) — this includes the codified or "captured" knowledge that adds to your organization's value, such as trade secrets that might be captured in internal processes, manuals, design specifications, software source code and other unpublished know how, as well as the value represented by [patents, copyright protected works, trademarks and industrial designs, ] and other forms of registered intellectual property.  2, record 9, English, - intellectual%20asset

Record number: 9, Textual support number: 1 OBS

intellectual asset: designation usually used in the plural.  3, record 9, English, - intellectual%20asset

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Les actifs intellectuels sont des descriptions codifiées, tangibles ou physiques d'un savoir spécifique dont l'entreprise peut se dire propriétaire. Une fois écrit, le savoir est codifié et défini. À ce point, l'entreprise peut déplacer l'actif intellectuel plutôt que l'employé là où ce sera nécessaire. Par exemple, ils incluent les dessins, publications, données, plans, procédures, mémos, croquis, projets, programmes d'ordinateurs et autres. Les actifs intellectuels qui reçoivent une protection légale deviennent la propriété intellectuelle : brevets, droits d'auteur, [secrets commerciaux], dessins industriels, marques, etc.  2, record 9, French, - actif%20intellectuel

Record number: 9, Textual support number: 1 OBS

actif intellectuel : désignation habituellement utilisée au pluriel.  3, record 9, French, - actif%20intellectuel

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

[The Accelerated Investment Incentive provides] an enhanced first-year allowance for certain eligible property that is subject to the Capital Cost Allowance(CCA) rules.  2, record 10, English, - Accelerated%20Investment%20Incentive

Record number: 10, Textual support number: 2 OBS

Canada Revenue Agency.  3, record 10, English, - Accelerated%20Investment%20Incentive

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

[L'incitatif à l'investissement accéléré permet] d'accorder une déduction bonifiée pour la première année pour certains biens admissibles qui sont soumis aux règles de la déduction pour amortissement (DPA).  2, record 10, French, - Incitatif%20%C3%A0%20l%27investissement%20acc%C3%A9l%C3%A9r%C3%A9

Record number: 10, Textual support number: 2 OBS

Agence du revenu du Canada.  3, record 10, French, - Incitatif%20%C3%A0%20l%27investissement%20acc%C3%A9l%C3%A9r%C3%A9

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

PSPC [Public Services and Procurement Canada] provides work environments for 110 federal departments and agencies, accommodating approximately 272, 000 employees. The national portfolio is managed by six regions : Atlantic, Québec, National Capital(Ottawa-Gatineau and Nunavut), Ontario, Western and Pacific.... Approximately 6. 5 million m²(87%) of the department's 7. 4 million m² of real property is office space, with the remaining 924, 000 m²(13%) being comprised of common-use buildings(for example, warehouses), special properties(for example, training centres) and designated properties(for example, the Parliament Buildings). The national portfolio also includes central heating and cooling plants, engineering assets(for example, bridges and dams) and housing.  2, record 11, English, - national%20portfolio

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Portefeuille national. [...] Environ 6 500 000 m² (87 %) des 7 400 000 m² de biens immobiliers du ministère représentent des locaux à bureaux. Pour le reste, soit 924 000 m² (13 %), ce sont des immeubles à usage commun (par exemple des entrepôts), des immeubles à vocation particulière (par exemple des centres de formation) et des immeubles désignés (par exemple les édifices du Parlement). Le portefeuille national comprend également des centrales de chauffage et de refroidissement, des ouvrages techniques (par exemple des ponts et des barrages) et des habitations.  2, record 11, French, - portefeuille%20national

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Public Works and Government Services Canada(PWGSC). Mandate of the committee : reviews all major proposals, recommends for approval by Management Committee; reviews major capital projects and other major initiatives in procurement, IT [information technology], and real property(thresholds to be determined) ;reviews corporate/branch business plans, risk management and performance management frameworks and recommends for approval by Management Committee.  1, record 12, English, - Departmental%20Operations%20Committee

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Travaux publics et Services gouvernementaux Canada (TPSGC). Mandat du comité : examiner toutes les propositions importantes et les soumettre pour approbation au Comité de gestion; examiner tous les grands projets d'immobilisation et les autres projets importants dans le domaine des achats, de la TI [technologie de l'information] et des biens immobiliers (seuils à déterminer); examiner les plans d'activité ainsi que les cadres de gestion des risques et du rendement du ministère et des directions générales et les soumettre pour approbation au Comité de gestion.  2, record 12, French, - Comit%C3%A9%20des%20op%C3%A9rations%20minist%C3%A9rielles

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Works of art and historical treasures are property that has cultural, aesthetic, or historical value that is worth preserving perpetually. Works of art and historical treasures would not be recognized as tangible capital assets in government financial statements because a reasonable estimate of the future benefits associated with such property cannot be made. Nevertheless, the existence of such property should be disclosed.  2, record 13, English, - historical%20treasure

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Les œuvres d'art et trésors historiques sont des biens qui ont une valeur culturelle, esthétique ou historique qu'il vaut la peine de conserver en perpétuité. Les œuvres d'art et trésors historiques ne seront pas comptabilisés comme des immobilisations corporelles dans les états financiers du gouvernement, parce qu'il est impossible d'estimer de façon raisonnable les avantages futurs liés à de tels biens. Il convient néanmoins de déclarer l'existence de ces biens.  2, record 13, French, - tr%C3%A9sor%20historique

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

REALpac is Canada's senior national industry association for owners and managers of investment real estate.... REALpac is an exclusive, executive organization whose vision is to be Canada's most influential voice in the real property investment industry. [Its] mission is to bring together Canada's real property investment leaders to collectively influence public policy, to educate government and the public, to ensure stable and beneficial real estate property and capital markets and to promote the performance of the real property sector in Canada.  4, record 14, English, - Real%20Property%20Association%20of%20Canada

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Since different tax rules apply to different types of capital property, three types are discussed in detail :... Personal-use property-property owned primarily for the owner's or a related person's personal use and enjoyment, e. g., cars, boats, jewellery, works of art, stamp and coin collections.  3, record 15, English, - personal%2Duse%20property

Record number: 15, Textual support number: 1 OBS

Source: Income Tax Act, section 54.  4, record 15, English, - personal%2Duse%20property

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Étant donné que divers règlements fiscaux s'appliquent à différentes catégories de biens en immobilisations, nous traiterons trois catégories en détail : [...] les biens à usage personnel - biens appartenant au contribuable affectés principalement à l'usage ou à l'agrément personnels de ce contribuable ou d'une personne «liée» par exemple : des bateaux, des automobiles, des bijoux, des œuvres d'art, des collections de timbres-poste et de pièces de monnaies.  3, record 15, French, - biens%20%C3%A0%20usage%20personnel

Record number: 15, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 54.  4, record 15, French, - biens%20%C3%A0%20usage%20personnel

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

The cost of an item that remains useful beyond the acquisition period.  2, record 17, English, - capital%20cost

Record number: 17, Textual support number: 1 CONT

... while businesses would welcome the installation of remote terminal systems on their premises by the deposit-taking institutions, particularly if the latter pay part or all of the capital costs, they will probably want to use the terminals to capture more than just value data.  3, record 17, English, - capital%20cost

Record number: 17, Textual support number: 1 OBS

Capital costs include depreciable property, such as tangible capital assets(physical infrastructure and equipment, for example), as well as non-depreciable assets, such as land.  2, record 17, English, - capital%20cost

Record number: 17, Textual support number: 2 OBS

capital cost: term used by Parks Canada.  4, record 17, English, - capital%20cost

Record number: 17, Textual support number: 3 OBS

capital cost: term and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau.  5, record 17, English, - capital%20cost

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Coût d'un bien qui demeure utile au-delà de la période d’acquisition.  2, record 17, French, - co%C3%BBt%20en%20capital

Record number: 17, Textual support number: 1 CONT

[...] alors que les entreprises accueilleraient avec plaisir dans leurs locaux l'installation par les institutions de dépôts de systèmes de terminaux télécommandés, surtout si ces dernières défrayent une partie ou la totalité des coûts d'immobilisation, elles voudront probablement s'en servir pour emmagasiner des données autres que les données sur la valeur.  8, record 17, French, - co%C3%BBt%20en%20capital

Record number: 17, Textual support number: 1 OBS

Les coûts en capital comprennent les biens amortissables comme les immobilisations (les infrastructures matérielles et l'équipement, par exemple) ainsi que les biens non amortissables comme les terrains.  2, record 17, French, - co%C3%BBt%20en%20capital

Record number: 17, Textual support number: 2 OBS

coûts d'immobilisation : terme en usage à Parcs Canada.  9, record 17, French, - co%C3%BBt%20en%20capital

Record number: 17, Textual support number: 3 OBS

coût en capital; coût d'investissements; coût d'investissement : termes et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction.  10, record 17, French, - co%C3%BBt%20en%20capital

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

A character conversion transaction typically involves an agreement(called a forward agreement) to buy or sell a capital property at a specified future date.  2, record 18, English, - character%20conversion%20transaction

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Une opération de requalification suppose habituellement un contrat (appelé contrat à terme) de vendre ou d’acheter une immobilisation à une date future particulière.  2, record 18, French, - op%C3%A9ration%20de%20requalification

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Donations of ecologically sensitive land and certified cultural property to certain qualified donees are also exempt from capital gains tax. In contrast, taxable capital gains can arise on donations of private corporation shares or other types of real estate.  1, record 19, English, - private%20corporation%20share

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Les dons de terres écosensibles et de biens culturels certifiés à certains donataires reconnus sont également exonérés de l’impôt sur les gains en capital. À l’opposé, des gains en capital imposables peuvent découler de dons d’actions de sociétés privées ou d’autres types de biens immobiliers.  1, record 19, French, - action%20de%20soci%C3%A9t%C3%A9%20priv%C3%A9e

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Requires that all capital projects with a total estimated cost exceeding $1. 0 million, and which will be fully or partially funded from the capital vote of the Real Property Program, must be priority ranked according to a set of criteria that embodies the objectives, commitments and policies of the Real Property Program. Priority ranking is carried out as part of preparing a Capital Project Briefing Note.  1, record 20, English, - Capital%20Project%20Priority%20Ranking%20Policy

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Cette politique prévoit que tous les projets d'immobilisations dont le coût estimatif total dépasse un million de dollars, qui sont financés en totalité ou en partie par le crédit pour dépenses en capital du Programme des biens immobiliers, doivent être classés par ordre de priorité en fonction d'un ensemble de critères regroupant les objectifs, les engagements et les politiques du Programme. Le classement par ordre de priorité est effectué dans le cadre de la préparation d'une NIPI [Note d'information sur les projets d'immobilisations].  1, record 20, French, - Politique%20sur%20le%20classement%20par%20ordre%20de%20priorit%C3%A9%20des%20projets%20d%27immobilisations

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

In addition, the Government intends to continue the consultation launched in Economic Action Plan 2014 on the conversion of eligible capital property into a new class of depreciable capital property.  2, record 21, English, - depreciable%20capital%20property

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

The definition of capital property found in the Income Tax Act includes any depreciable property of the taxpayer; and any property(other than depreciable property) ;any gain or loss from which would, if the property were disposed of, be a capital gain or capital loss, as the case may be, of the taxpayer.  2, record 22, English, - capital%20property

Record number: 22, Textual support number: 2 CONT

Capital property includes fixed assets and items that are purchased for investment purposes, such as stocks and bonds.  3, record 22, English, - capital%20property

Record number: 22, Textual support number: 1 OBS

The definition excludes property the sale of which would be taken into account in computing ordinary income, eligible capital property including intangibles, cultural property, resource properties, insurance policies and timber resource properties.  2, record 22, English, - capital%20property

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Bien de nature relativement permanente dont le coût doit être immobilisé et peut, dans certains cas, être déduit dans le calcul du bénéfice imposable d'un certain nombre d'exercices par voie d'amortissement.  3, record 22, French, - immobilisation

Record number: 22, Textual support number: 1 CONT

Selon la Loi de l'impôt sur le revenu «bien en immobilisation» signifie : tous biens amortissables du contribuable; tous biens (autres que des biens amortissables), dont la disposition, s'il y avait disposition, se traduirait pour le contribuable par un gain ou une perte en capital, suivant le cas.  4, record 22, French, - immobilisation

Record number: 22, Textual support number: 1 OBS

La définition exclut les biens pour lesquels on doit tenir compte de la vente dans le calcul du revenu ordinaire, les immobilisations admissibles comprenant les biens incorporels, les biens culturels, les avoirs miniers, les polices d'assurance et les avoirs forestiers.  4, record 22, French, - immobilisation

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

... property(other than shares of the capital stock of the dividend recipient) more than 10% of the fair market value of which was, at any time during the series, derived from any combination of shares of the capital stock and debt of the dividend payer...  2, record 23, English, - dividend%20recipient

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

[...] des biens, sauf des actions du capital-actions du bénéficiaire de dividende, dont plus de 10 % de la juste valeur marchande provenait, à un moment de la série, de toute combinaison d'actions du capital-actions et de dettes du payeur de dividende [...]  2, record 23, French, - b%C3%A9n%C3%A9ficiaire%20de%20dividende

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

A term used to indicate a free market, whereby the investment of capital is used to produce wealth for the owner/s of the entity.  3, record 24, English, - capitalism

Record number: 24, Textual support number: 1 OBS

[In a capitalist system, ] property including capital assets are owned and controlled to a large extent by private persons.  2, record 24, English, - capitalism

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Régime économique dans lequel les moyens de production, propriété privée d'individus, de familles ou des groupes, sont mis en œuvre par ces propriétaires ou leurs mandataires, les profits de l'exploitation faisant l'objet d'une appropriation privée.  2, record 24, French, - capitalisme

Record 24,  Textual support,  Spanish

Record number: 24, Textual support number: 1 DEF

Teoría y un sistema económico basados en los principios de "Laisser-Faire" de la libre empresa. El capitalismo exige la propiedad privada de los bienes y de los medios de producción, un sistema competidor de incentivos y de utilidades, iniciativa individual y ausencia de restricciones gubernamentales en la propiedad, la producción y el comercio, así como una economía de mercado que suministra orden al sistema, a consecuencia de la reacción recíproca de la oferta y demanda.  2, record 24, Spanish, - capitalismo

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Principal residence exemption — When a principal residence is sold, the gain is not taxable if it has been the person's principal residence for the whole time it has been owned. This is because the principal residence exemption eliminates the capital gain.... Canada Revenue Agency(CRA) usually considers that if there is more than 1/2 hectare(1. 25 acres) of property, only 1/2 hectare of the land can be considered part of the principal residence, and there would be a capital gain on the excess when the property is sold, even if the rest is the principal residence.  2, record 25, English, - principal%20residence%20exemption

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

L’exemption pour résidence principale procure un allègement fiscal généreux aux contribuables canadiens [...] Aux fins de l’impôt canadien, [...] il y a des restrictions au sujet de la superficie de la propriété qui peut être couverte par l’exemption. Le chiffre magique est un demi-hectare.  2, record 25, French, - exemption%20pour%20r%C3%A9sidence%20principale

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

A property that does not physically exist but gives a lasting economic benefit.  3, record 26, English, - eligible%20capital%20property

Record number: 26, Textual support number: 1 CONT

Eligible capital property of a taxpayer means any property, a part of the consideration for the disposition of which would, if the taxpayer disposed of the property, be an eligible capital amount in respect of a business.  4, record 26, English, - eligible%20capital%20property

Record number: 26, Textual support number: 2 CONT

Licences of an indeterminate period are considered eligible capital property, three-fourths of the costs of which may be written off on a 7 per cent declining balance basis.  5, record 26, English, - eligible%20capital%20property

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Bien qui n'existe pas réellement, mais qui procure un avantage économique.  3, record 26, French, - bien%20en%20immobilisation%20admissible

Record number: 26, Textual support number: 1 CONT

Bien dont la disposition aurait pour contrepartie partielle un montant en immobilisations admissibles au titre d'une entreprise.  4, record 26, French, - bien%20en%20immobilisation%20admissible

Record number: 26, Textual support number: 1 OBS

Le terme «bien en immobilisation admissible» est généralement utilisé au pluriel tandis que celui d'«immobilisations admissibles» est toujours utilisé au pluriel.  5, record 26, French, - bien%20en%20immobilisation%20admissible

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

Partnership capital consists of the cash and property contributed by each individual partner for the purposes of carrying out a partnership business.  2, record 27, English, - partnership%20capital

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

The distinction which is more significant than the distinction between freehold and leasehold ownership is the distinction between the long and the short lease. For most purposes a 999-year lease may be indistinguishable from freehold ownership; a weekly tenancy is much less valuable and its value will depend on the degree of security available. In the case of a 999-year lease the whole of the capital value more or less has been transferred to the tenant. In the case of a weekly tenancy-apart from his security-the tenant is receiving nothing but the present use of the property and the capital value remains in the landlord.(Harwood, 1975, p. 499).  1, record 28, English, - short%20lease

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

Ne pas confondre avec «short form of lease» qui désigne le bail abrégé dont les effets juridiques sont régis par voie législative.  1, record 28, French, - bail%20%C3%A0%20court%20terme

Record number: 28, Textual support number: 2 OBS

bail à court terme : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 28, French, - bail%20%C3%A0%20court%20terme

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

It is proposed that this limit be further increased by 25 per cent of any taxable capital gain arising from the donation of appreciated capital property to continue to ensure that any tax liability arising from the donation of such property can be offset by tax credits in the year of donation.  1, record 29, English, - appreciated%20capital%20property

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

Il est proposé de hausser cette limite de 25 p. 100 de tout gain en capital imposable résultant du don d'un bien en capital à valeur accrue pour continuer de faire en sorte que toute obligation fiscale résultant du don d'un tel bien puisse être compensée par des crédits d'impôt pour l'année du don.  2, record 29, French, - bien%20en%20capital%20%C3%A0%20valeur%20accrue

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

Valuable additions made to property which amount to more than repairs, costing labor and capital, and are intended to enhance the value of the property. Improvements of land would include grading, sidewalks, sewers, streets, utilities, and the like. Improvements to land would include buildings, fences, room additions, new roof, and similar constructions. It could also be an alteration of the land's surface, such as an irrigation channel.(Reilly, 2nd ed., 1976, p. 236).  1, record 30, English, - improvement

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

amélioration : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 30, French, - am%C3%A9lioration

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

"Chattels" means goods and chattels capable of complete transfer by delivery, and includes when separately assigned or charged, fixtures and growing crops; but does not include chattel interests in real property or fixtures when assigned together with a freehold or leasehold interest in any land or building to which they are affixed, or growing crops when assigned with any interest in the land on which they grow, or a ship or vessel registered under the laws of Canada or any share in such ship or vessel, or shares or interests in the stock, funds or securities of a government, or in the capital of a corporation, or book debts or other choses in action.(R. S. N. B., 1973, c. C-25, s. 1).  1, record 31, English, - goods%20and%20chattels

Record number: 31, Textual support number: 1 OBS

goods and chattels: term usually used in the plural.  2, record 31, English, - goods%20and%20chattels

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

objets et chatels : termes habituellement utilisés au pluriel.  2, record 31, French, - objets%20et%20chatels

Record number: 31, Textual support number: 2 OBS

objets et chatels : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 31, French, - objets%20et%20chatels

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

Maintenance and Advancement: The trust instrument may authorise the Trustees to make advances out of the capital of any fund in which an infant or other person has a vested or presumptive or contingent interest. (Halsbury’s Laws of England, 3rd ed., v. 39, 1962, p. 1019)  1, record 32, English, - advancement

Record number: 32, Textual support number: 2 CONT

Advancement... Apart from any such authority conferred by the trust instrument, but subject to any contrary intention expressed therein, trustees... have statutory power in their absolute discretion to pay or apply capital money subject to a trust for the advancement or benefit of any persons entitled to the capital of the trust property or any share thereof....(Halsbury's, p. 1020)  1, record 32, English, - advancement

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

La notion d'«avancement» relève surtout du droit successoral mais s'emploie aussi dans le domaine des trusts (fiducies) et est liée ainsi à la notion de «power of advancement».  2, record 32, French, - avancement

Record number: 32, Textual support number: 2 OBS

avancement : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 32, French, - avancement

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

A physical improvement that adds to the capital value of the structure. A capital expenditure that increases the utility or market desirability of the property. It is distinguished from repairs or replacements by the fact that the original character is improved and the value is increased. Also may arise from a physical change external to the property such as street improvements, improved drainage facilities, etc. Their measure of value is not in actual cost, but in enhanced value imparted to the property.  1, record 33, English, - betterment

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Amélioration physique qui augmente la valeur en capital d'un ouvrage ou bâtiment. Une dépense en capital qui augmente l'utilité ou la valeur marchande de la propriété. Une amélioration se distingue de résultat d'une réparation ou d'un remplacement en ce qu'elle améliore le caractère initial de la propriété et en augmente la valeur. Elle peut aussi résulter de changements physiques extérieurs à la propriété, comme des améliorations aux rues et aux systèmes de drainage, etc. La valeur d'une amélioration ne s'évalue pas en fonction de son coût réel mais d'après l'augmentation de la valeur donnée à une propriété.  1, record 33, French, - am%C3%A9lioration

Record number: 33, Textual support number: 1 OBS

Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  2, record 33, French, - am%C3%A9lioration

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Property, according to its relation to other property, is divided into capital, and fruits and revenues.  1, record 34, English, - fruits%20and%20revenues

Record number: 34, Textual support number: 2 CONT

Fruits and revenues are that which is produced by property without any alteration to its substance or that which is derived from the use of capital. They also include rights the exercise of which tends to increase the fruits and revenues of the property. Fruits comprise things spontaneously produced by property or produced by the cultivation or working of land, and the produce or increase of animals. Revenues comprise sums of money yielded by property, such as rents, interest and dividends, except those representing the distribution of capital of a legal person; they also comprise sums received by reason of the resiliation or renewal of a lease or of prepayment, or sums allotted or collected in similar circumstances.  1, record 34, English, - fruits%20and%20revenues

Record number: 34, Textual support number: 1 OBS

fruits and revenues: Expression and contexts reproduced from sections 908 and 910 of the Civil Code of Québec.  2, record 34, English, - fruits%20and%20revenues

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Les biens peuvent, suivant leurs rapports entre eux, se diviser en capitaux et en fruits et revenus.  1, record 34, French, - fruits%20et%20revenus

Record number: 34, Textual support number: 2 CONT

Les fruits et revenus sont ce que le bien produit sans que sa substance soit entamée ou ce qui provient de l'utilisation d'un capital. Ils comprennent aussi les droits dont l'exercice tend à accroître les fruits et revenus du bien. Sont classés parmi les fruits ce qui est produit spontanément par le bien, ce qui est produit par la culture ou l'exploitation d'un fonds, de même que le produit ou le croît des animaux. Sont classées parmi les revenus les sommes d'argent que le bien rapporte, tels les loyers, les intérêts, les dividendes, sauf s'ils représentent la distribution d'un capital d'une personne morale; le sont aussi les sommes reçues en raison de la résiliation ou du renouvellement d'un bail ou d'un paiement par anticipation, ou les sommes attribuées ou perçues dans des circonstances analogues.  1, record 34, French, - fruits%20et%20revenus

Record number: 34, Textual support number: 1 OBS

fruits et revenus : Expression, définition et contexte reproduits des articles 908 et 910 du Code civil du Québec.  2, record 34, French, - fruits%20et%20revenus

Record 34,  Textual support,  Spanish

Record number: 34, Textual support number: 1 CONT

Los frutos y los ingresos son aquellos que el bien produce sin que su sustancia sea alterada o aquéllos que provienen de la utilización de un capital. También comprenden los derechos cuyo ejercicio tiende a incrementar los frutos e ingresos del bien. Se clasifican entre los frutos que se produzcan espontáneamente por el bien, los que se produzcan por su cultivo o la explotación de tierras, igualmente que el producto o el aumento de animales. Se clasifican entre los ingresos las sumas de dinero que el bien reporte, tales como arriendos, intereses, dividendos, excepto cuando representen la distribución de un capital de una persona jurídica. También son ingresos las sumas recibidas por la anulación o renovación de un contrato de arrendamiento o por un anticipo o sumas atribuidas o percibidas en circunstancias análogas.  1, record 34, Spanish, - frutos%20e%20ingresos

Record number: 34, Textual support number: 1 OBS

frutos e ingresos: Expresión traducida del artículo 1780 del Código Civil de Quebec. El C.C.Q. fue traducido según la versión de 1999-2000.  2, record 34, Spanish, - frutos%20e%20ingresos

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

(on liquidation) What is left of a company's property after payment of debts and repayment of the whole of the preference and ordinary capital.  1, record 35, English, - surplus%20assets

Record number: 35, Textual support number: 1 CONT

When the debts and costs of liquidation are paid in full the surplus assets belong to the contributories.  1, record 35, English, - surplus%20assets

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 DEF

(de liquidation) Différence positive constatée, dans le bilan de liquidation d'une entreprise, entre le produit de la réalisation de l'actif d'une part, et le remboursement de toutes les dettes et du capital social d'autre part.  1, record 35, French, - boni

Record number: 35, Textual support number: 1 CONT

Sauf clauses statutaires particulières, le boni est la propriété des actionnaires, entre lesquels il est réparti.  1, record 35, French, - boni

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

A lease that, from the point of view of the lessee, transfers substantially all the benefits and risks incident to ownership of property to the lessee.  2, record 36, English, - capital%20lease

Record number: 36, Textual support number: 1 CONT

Normally, only assets which are legally owned by a company are recorded as fixed assets in their financial statements. Certain leases, however, are considered to be merely another means of financing the acquisition of an asset. In these cases, the lessee carries substantially all of the risks and benefits associated with property ownership. In those situations, the accounting profession has concluded that it is more appropriate to reflect the substance, rather than the form, of these transactions in financial statements. Consequently, leases of this type(referred to as capital leases) are recorded as if the lessee had actually acquired the asset and assumed a liability. The asset is recorded at its fair market value, and the liability is recorded as the present value of future lease payments.  3, record 36, English, - capital%20lease

Record number: 36, Textual support number: 1 OBS

Not to be confused with operating lease.  4, record 36, English, - capital%20lease

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Du point de vue du preneur, contrat de location ayant pour effet de transférer au preneur pratiquement tous les avantages et les risques inhérents à la propriété du bien loué.  3, record 36, French, - contrat%20de%20location%2Dacquisition

Record number: 36, Textual support number: 1 OBS

Le bien loué figure à l'actif du bilan du preneur avec mention, au passif, de l'obligation correspondante prise en charge.  3, record 36, French, - contrat%20de%20location%2Dacquisition

Record number: 36, Textual support number: 2 OBS

Ne pas confondre avec contrat de location-exploitation.  4, record 36, French, - contrat%20de%20location%2Dacquisition

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

A project that involves predominantly a lease as a means of obtaining the use of a capital asset over an extended period of time (normally at least five years).  2, record 37, English, - lease%20project

Record number: 37, Textual support number: 1 OBS

The ownership of the capital asset(frequently real property) is retained by the private sector.  2, record 37, English, - lease%20project

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Projet qui consiste essentiellement à conclure un bail pour obtenir le droit d'utiliser une immobilisation sur une longue période (habituellement au moins cinq ans).  2, record 37, French, - projet%20de%20location

Record number: 37, Textual support number: 1 OBS

L'entreprise privée demeure propriétaire de l'immobilisation (souvent un bien immobilier).  2, record 37, French, - projet%20de%20location

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

A person whose total revenue from taxable supplies(other than supplies of financial services and sale of capital property) made inside and outside Canada in the four preceding calendar quarters did not exceed $30, 000. The $30, 000 threshold is determined by reference to the aggregate of the taxable supplies made by the person and any associates of the person in that period. Special rules apply to taxi businesses, charities and non-profit organizations.  2, record 38, English, - small%20supplier

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

S'entend habituellement d'une personne dont le total des recettes provenant de fournitures taxables (sauf les fournitures de services financiers et les ventes d'immobilisations) effectuées au Canada et à l'étranger dans les quatre trimestres civils précédents n'ont pas dépassé 30 000 dollars. Le seuil de 30 000 dollars est déterminé par renvoi à l'ensemble des fournitures taxables effectuées par la personne et ses associés pendant cette période. Des règles spéciales s'appliquent aux entreprises de taxi, aux organismes de charité et aux organismes à but non lucratif.  2, record 38, French, - petit%20fournisseur

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

The amount incurred to sell a capital property.  2, record 39, English, - outlay

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Frais que la vente d'une immobilisation occasionne.  2, record 39, French, - d%C3%A9pense%20engag%C3%A9e

Record number: 39, Textual support number: 1 OBS

Plutôt que «débours ou dépense».  1, record 39, French, - d%C3%A9pense%20engag%C3%A9e

Record number: 39, Textual support number: 2 OBS

Source : Cinquième supplément des Lois révisées des Lois du Canada (1985) constitué de la Loi de l'impôt sur le revenu et des Règles concernant l'application de l'impôt sur le revenu entrant en vigueur le 1er mars 1994.  1, record 39, French, - d%C3%A9pense%20engag%C3%A9e

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 OBS

Canada Revenue Agency’s form T2017 E.  2, record 40, English, - Summary%20of%20Reserves%20on%20Dispositions%20of%20Capital%20Property

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Formulaire T2017 F de l'Agence du revenu du Canada.  2, record 40, French, - Sommaire%20des%20provisions%20concernant%20des%20dispositions%20d%27immobilisations

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

Canada Revenue Agency’s interpretation bulletin IT-443SR.  1, record 41, English, - Leasing%20property%2DCapital%20cost%20allowance%20restrictions%2C%20and%20its%20Special%20Release

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

Bulletin d'interprétation IT-443SR de l'Agence du revenu du Canada.  1, record 41, French, - Biens%20donn%C3%A9s%20en%20location%20%C3%A0%20bail%20%2D%20Restrictions%20de%20la%20d%C3%A9duction%20pour%20amortissement%2C%20et%20le%20communiqu%C3%A9%20sp%C3%A9cial

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 OBS

Interpretation Bulletin IT-195R4.  2, record 42, English, - Rental%20property%2DCapital%20cost%20allowance%20restrictions

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

Bulletin d'interprétation IT-195R4 de l'Agence du revenu du Canada.  2, record 42, French, - Biens%20locatifs%20%2D%20Restrictions%20relatives%20%C3%A0%20la%20d%C3%A9duction%20pour%20amortissement

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 OBS

Canada Revenue Agency’s publication IT123R6.  2, record 43, English, - Transactions%20Involving%20Eligible%20Capital%20Property

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 OBS

Publication IT123R6 de l'Agence du revenu du Canada.  1, record 43, French, - Transactions%20mettant%20en%20jeu%20des%20immobilisations%20admissibles

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

The cost of an asset with a life of more than one year.  2, record 44, English, - capital%20cost

Record number: 44, Textual support number: 1 OBS

Capital costs usually relate to capital assets that are purchased for future use over several accounting periods.  2, record 44, English, - capital%20cost

Record number: 44, 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 44, English, - capital%20cost

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Coût d'un que le contribuable peut déduire par voie d'amortissement fiscal.  2, record 44, French, - co%C3%BBt%20en%20capital

Record number: 44, 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 44, French, - co%C3%BBt%20en%20capital

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

Canada Revenue Agency’s interpretation bulletin IT-220R2.  2, record 45, English, - Capital%20cost%20allowance%2DProceeds%20of%20disposition%20of%20depreciable%20property

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

Bulletin d'interprétation IT-220R2 de l'Agence du revenu du Canada.  2, record 45, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Produits%20de%20disposition%20de%20biens%20amortissables

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

Canada Revenue Agency’s interpretation bulletin IT-456R.  2, record 46, English, - Capital%20Property%2DSome%20Adjustments%20to%20Cost%20Base

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

Bulletin d'interprétation IT-456R de l'Agence du revenu du Canada.  2, record 46, French, - Biens%20en%20immobilisation%20%2D%20Certains%20rajustements%20du%20prix%20de%20base

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

Canada Revenue Agency’s interpretation bulletin IT-128R.  2, record 47, English, - Capital%20cost%20allowance%2DDepreciable%20property

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

Bulletin d'interprétation IT-128R de l'Agence du revenu du Canada.  2, record 47, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Biens%20amortissables

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 DEF

Property leased under a capital lease that is reflected on the lessee's balance sheet due to the fact that the lessee carries substantially all the risks and benefits of ownership.  2, record 48, English, - leased%20asset

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 DEF

Bien faisant l'objet d'un contrat de location-acquisition (ou de location-financement) et devant figurer à l'actif du bilan du preneur, parce que le contrat a pour effet de transférer au preneur pratiquement tous les avantages et les risques inhérents à la propriété du bien loué.  2, record 48, French, - actif%20lou%C3%A9

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 OBS

Canada Revenue Agency’s interpretation bulletin IT-218.  1, record 49, English, - Profit%2C%20Capital%20Gains%20and%20Losses%20from%20the%20Sale%20of%20Real%20Estate%2C%20Including%20Farmland%20and%20Inherited%20Land%20and%20Conversion%20of%20Real%20Estate%20from%20Capital%20Property%20to%20Inventory%20and%20Vice%20Versa

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 OBS

Bulletin d'interprétation IT-218 de l'Agence du revenu du Canada.  1, record 49, French, - B%C3%A9n%C3%A9fices%2C%20gains%20en%20capital%20et%20pertes%20provenant%20de%20la%20vente%20de%20biens%20immeubles%2C%20y%20compris%20les%20terres%20agricoles%20et%20les%20terres%20transmises%20par%20d%C3%A9c%C3%A8s%20et%20la%20conversion%20de%20biens%20immeubles%20qui%20sont%20des%20biens%20en%20immobilisations%20en%20biens%20figurant%20dans%20un%20inventaire%20et%20vice%20versa

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

An asset expected to be useable for one or more years.  5, record 50, English, - long%2Dterm%20asset

Record number: 50, Textual support number: 1 OBS

Long-term assets may include items such as property equipment and other capital assets.  5, record 50, English, - long%2Dterm%20asset

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Actif de nature meuble ou immeuble, corporelle ou incorporelle, que l'entité acquiert, crée ou détient pour l'utiliser ou le conserver d'une manière durable, et non pour le céder ou le vendre dans le cours normal des affaires.  3, record 50, French, - actif%20%C3%A0%20long%20terme

Record number: 50, Textual support number: 1 OBS

Parmi les actifs à long terme, on distingue principalement les immobilisations corporelles, les immobilisations incorporelles et les immobilisations financières ou placements à long terme.  3, record 50, French, - actif%20%C3%A0%20long%20terme

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

For tax purposes, there are two types of personal use property : Ordinary personal-use property which declines in value through use; capital gains are taxed, subject to limitations, but no capital loss is allowed in disposing of such property.  1, record 51, English, - ordinary%20personal%2Duse%20property

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 CONT

Aux fins de l'impôt, il y a deux catégories de biens à usage personnel : les biens à usage personnel ordinaires qui perdent de la valeur à l'usage; les gains en capital sont imposés sous réserve de certaines limites mais il n'y a pas de déduction admissible de pertes en capital subies lors de la disposition de ces biens; (...)  1, record 51, French, - biens%20%C3%A0%20usage%20personnel%20ordinaires

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 CONT

Generally, non-qualifying real property is real property that you or your partnership disposed of after February 1992 and before 1996. It also generally includes the following property you or your partnership disposed of after February 1992 and before 1996, if its fair market value is derived principally(more than 50%) from real property : a share of a capital stock of a corporation; an interest in a partnership; an interest in a trust; or an interest or an option in any property described above.  1, record 52, English, - non%2Dqualifying%20real%20property

Record number: 52, Textual support number: 1 OBS

Income Tax Act, 8 sections 108(1)f.1 and 110.6(21).  1, record 52, English, - non%2Dqualifying%20real%20property

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 CONT

Un immeuble non admissible est généralement un bien immeuble que votre société de personnes ou vous-même avez cédé après février 1992 et avant 1996. De plus, nous considérons les biens immeubles non admissibles s'ils ont été ainsi cédés et si plus de 50 % de leur juste valeur marchande provient d'un bien immeuble : une action du capital-actions d'une société; une participation dans une société de personnes; une participation dans une fiducie; une participation ou une option à l'égard d'un bien décrit ci-dessus.  1, record 52, French, - immeuble%20non%20admissible

Record number: 52, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, articles 108(1)f.1 et 110.6(21).  1, record 52, French, - immeuble%20non%20admissible

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 OBS

For example, land and buildings.  2, record 53, English, - capital%20real%20property

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 OBS

Tels que terrain ou bâtiment.  1, record 53, French, - bien%20immeuble

Record number: 53, Textual support number: 2 OBS

«bien immeuble» : Terme et équivalent utilisés dans la documentation portant sur la taxe sur les produits et services.  3, record 53, French, - bien%20immeuble

Record number: 53, Textual support number: 1 CONT

Immobilisations (immeubles). Sous réserve du paragraphe 211(1), le présent article ne s'applique pas aux biens acquis par l'inscrit qui est un particulier [...]  2, record 53, French, - bien%20immeuble

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 DEF

The total cost of acquiring a property, though it excludes interest paid on money borrowed to purchase a property.  3, record 54, English, - adjusted%20cost%20base

Record number: 54, Textual support number: 1 CONT

The adjusted cost base is the base used to determine whether there was a capital gain or loss on the disposition of property.  4, record 54, English, - adjusted%20cost%20base

Record number: 54, Textual support number: 1 OBS

Source: Income Tax Act, S. 54.  5, record 54, English, - adjusted%20cost%20base

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 DEF

Coût en capital ou coût historique d'un bien, modifié pour tenir compte des divers redressements prévus dans la loi, qui, comparé au prix de cession, permet de déterminer le gain ou la perte en capital résultant de la vente de ce bien.  3, record 54, French, - prix%20de%20base%20rajust%C3%A9

Record number: 54, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 54.  4, record 54, French, - prix%20de%20base%20rajust%C3%A9

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 DEF

To record an increase in the book value of an asset, not represented by an outlay of cash or other property or an inflow of capital.  2, record 55, English, - write%20up

Record 55,  Textual support,  French

Record number: 55, Textual support number: 1 DEF

Enregistrer la plus-value latente d'un élément d'actif en débitant le compte où figure cet élément et en créditant la même somme à titre d'écart de réévaluation.  1, record 55, French, - r%C3%A9%C3%A9valuer

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 DEF

... the cost stream elements(initial capital, O&M, taxes, management and additional downstream costs associated with the project) discounted from their date of occurrence back to the planning date minus the revenue stream from the private sector(if any) and the residual property value also discounted back to the planning date.  3, record 56, English, - present%20value%20cost%20of%20accommodation

Record number: 56, Textual support number: 1 OBS

present value cost of accommodation is used to measure the cost to the Crown of providing the accommodation over the investment horizon and is comparable between alternatives with the same investment horizon.  3, record 56, English, - present%20value%20cost%20of%20accommodation

Record 56,  Textual support,  French

Record number: 56, Textual support number: 1 CONT

Tous les coûts engendrés par l'exercice du droit de résiliation anticipée devront nécessairement être incorporés dans les calculs de la valeur actualisée du coût du logement (VACL) du RAI [Rapport d'analyse des investissements] appuyant la solution de rechange.  2, record 56, French, - valeur%20actualis%C3%A9e%20du%20co%C3%BBt%20du%20logement

Record 56,  Textual support,  Spanish

Record 57,  Textual support,  English

Record number: 57, Textual support number: 1 OBS

Canada Revenue Agency.  1, record 57, English, - Dispositions%20of%20Capital%20Property

Record number: 57, Textual support number: 2 OBS

Form T3SCH1.  1, record 57, English, - Dispositions%20of%20Capital%20Property

Record 57,  Textual support,  French

Record number: 57, Textual support number: 1 OBS

Agence du revenu du Canada.  1, record 57, French, - Dispositions%20d%27immobilisations

Record number: 57, Textual support number: 2 OBS

Formulaire T3SCH1.  1, record 57, French, - Dispositions%20d%27immobilisations

Record 57,  Textual support,  Spanish

Record 58,  Textual support,  English

Record number: 58, Textual support number: 1 CONT

Projects Property Managers are responsible for the repair, capital, and tenant alterations projects and space optimization initiatives. These responsibilities are usually conducted by project management specialists on their behalf.  2, record 58, English, - project%20management%20specialist

Record 58,  Textual support,  French

Record number: 58, Textual support number: 1 CONT

Les gestionnaires immobiliers ont la responsabilité de la gestion des projets de réparations, des projets d'investissement et des initiatives d'optimisation des locaux. Ces responsabilités sont généralement menées en leur nom par les spécialistes en gestion de projets.  2, record 58, French, - sp%C3%A9cialiste%20en%20gestion%20de%20projets

Record 58,  Textual support,  Spanish