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DEPRECIATION RECAPTURE [2 records]
Record 1 - internal organization data 1994-11-06
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- recapture of depreciation
1, record 1, English, recapture%20of%20depreciation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- depreciation recapture 2, record 1, English, depreciation%20recapture
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The excess of sale price above unrecovered cost (depreciated value) of a depreciable asset up to the asset’s original cost. This amount is taxable as ordinary income. 3, record 1, English, - recapture%20of%20depreciation
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 13(1). 4, record 1, English, - recapture%20of%20depreciation
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- récupération de l'amortissement
1, record 1, French, r%C3%A9cup%C3%A9ration%20de%20l%27amortissement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Au moment de la cession d'un bien immobilisé, reprise dans le revenu du contribuable d'un montant d'amortissement antérieurement déduit, mais qui excède la dépréciation réelle constatée dans le prix de vente. 2, record 1, French, - r%C3%A9cup%C3%A9ration%20de%20l%27amortissement
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 13(1). 3, record 1, French, - r%C3%A9cup%C3%A9ration%20de%20l%27amortissement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1983-03-28
Record 2, English
Record 2, Subject field(s)
- Urban Planning
Record 2, Main entry term, English
- future depreciation 1, record 2, English, future%20depreciation
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
... loss in value which will occur in the future. It is the basis of provision for the recapture of the capital now represented by the structure, sometimes called "accruals". Future depreciation is used only in the income approach to value and has no place in the cost approach. 1, record 2, English, - future%20depreciation
Record 2, French
Record 2, Domaine(s)
- Aménagement urbain
Record 2, Main entry term, French
- dépréciation future 1, record 2, French, d%C3%A9pr%C3%A9ciation%20future
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
C'est la dévalorisation dont il faut tenir compte afin de recouvrer le capital investi. 1, record 2, French, - d%C3%A9pr%C3%A9ciation%20future
Record 2, Spanish
Record 2, Textual support, Spanish
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