TERMIUM Plus®
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HARMONIZED DELIVERY [2 records]
Record 1 - internal organization data 2008-07-29
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital cost
1, record 1, English, capital%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The cost of an asset with a life of more than one year. 2, record 1, English, - capital%20cost
Record number: 1, Textual support number: 1 OBS
Capital costs usually relate to capital assets that are purchased for future use over several accounting periods. 2, record 1, English, - capital%20cost
Record number: 1, 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 1, English, - capital%20cost
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- coût en capital
1, record 1, French, co%C3%BBt%20en%20capital
correct, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- base fiscale d'amortissement 2, record 1, French, base%20fiscale%20d%27amortissement
correct, feminine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût d'un que le contribuable peut déduire par voie d'amortissement fiscal. 2, record 1, French, - co%C3%BBt%20en%20capital
Record number: 1, 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 1, French, - co%C3%BBt%20en%20capital
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-06-20
Record 2, English
Record 2, Subject field(s)
- Federal Administration
- Loans
- Education (General)
Record 2, Main entry term, English
- harmonized delivery
1, record 2, English, harmonized%20delivery
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Administration fédérale
- Prêts et emprunts
- Pédagogie (Généralités)
Record 2, Main entry term, French
- prestation harmonisée
1, record 2, French, prestation%20harmonis%C3%A9e
correct, feminine 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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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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