TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DEPRECIABLE PROPERTY PRESCRIBED CLASS [2 records]
Record 1 - internal organization data 1996-11-15
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- cost on account of capital 1, record 1, English, cost%20on%20account%20of%20capital
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Paragraph 13(7. 5)(b) [of Income Tax Act] applies where, at any time after [Budget Day-1], a taxpayer incurs a cost on account of capital for the building of, for the right to use or in respect of a prescribed property and the amount of the cost would otherwise not be included in the capital cost to the taxpayer of depreciable property of a prescribed class. 1, record 1, English, - cost%20on%20account%20of%20capital
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- coût à titre de capital
1, record 1, French, co%C3%BBt%20%C3%A0%20titre%20de%20capital
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
L'alinéa 13(7.5)b) [de la Loi de l'impôt sur le revenu] s'applique lorsqu'un contribuable engage, à un moment postérieur [à la date budget 1], un coût à titre de capital relativement à une route ou à un autre bien visé par règlement, pour la construction d'un tel bien ou pour le droit de l'utiliser et que le montant du coût ne serait pas inclus par ailleurs dans le coût en capital, pour le contribuable, d'un bien amortissable d'une catégorie prescrite. 1, record 1, French, - co%C3%BBt%20%C3%A0%20titre%20de%20capital
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1976-06-19
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- depreciable property of a prescribed class 1, record 2, English, depreciable%20property%20of%20a%20prescribed%20class
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- bien amortissable d'une catégorie prescrite
1, record 2, French, bien%20amortissable%20d%27une%20cat%C3%A9gorie%20prescrite
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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