TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AVAILABLE USE RULE [2 records]
Record 1 - internal organization data 1991-05-10
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- put-in-place rule
1, record 1, English, put%2Din%2Dplace%20rule
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- available for use rule 2, record 1, English, available%20for%20use%20rule
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The Committee is of the view that using a "put-in-place" rule for claiming capital cost allowances and investment tax credits on eligible property would alleviate problems and allow property not "in use" but available for service to be claimed. 1, record 1, English, - put%2Din%2Dplace%20rule
Record number: 1, Textual support number: 1 OBS
Source: Report on the White Paper on Tax Reform, November 1987, p. 76. 1, record 1, English, - put%2Din%2Dplace%20rule
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- règle de mise en place
1, record 1, French, r%C3%A8gle%20de%20mise%20en%20place
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- règles relatives aux biens prêts à être mis en service 2, record 1, French, r%C3%A8gles%20relatives%20aux%20biens%20pr%C3%AAts%20%C3%A0%20%C3%AAtre%20mis%20en%20service
feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Rapport sur le livre blanc de la réforme fiscale, Novembre 1987, p. 84. 1, record 1, French, - r%C3%A8gle%20de%20mise%20en%20place
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1988-03-14
Record 2, English
Record 2, Subject field(s)
- Special-Language Phraseology
- Industrial Establishments
Record 2, Main entry term, English
- available for use rule 1, record 2, English, available%20for%20use%20rule
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Phraséologie des langues de spécialité
- Établissements industriels
Record 2, Main entry term, French
- règle du «prêt-à-servir»
1, record 2, French, r%C3%A8gle%20du%20%C2%ABpr%C3%AAt%2D%C3%A0%2Dservir%C2%BB
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Installations de production. Remplace la règle de mise en service («put-in-use»). 1, record 2, French, - r%C3%A8gle%20du%20%C2%ABpr%C3%AAt%2D%C3%A0%2Dservir%C2%BB
Record 2, Spanish
Record 2, Textual support, Spanish
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