TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITAL GAINS DEDUCTION [1 record]
Record 1 - internal organization data 2007-03-29
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital gains deduction
1, record 1, English, capital%20gains%20deduction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capital gain deduction 2, record 1, English, capital%20gain%20deduction
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Capital gain deduction allowed for qualified small business shares on PRE-BANK return. Source: Income Tax Act, S. 110.6(3). 3, record 1, English, - capital%20gains%20deduction
Record number: 1, Textual support number: 1 OBS
capital gain deduction: Term extracted from the Taxation Operations Manual 40(10)01-A1, from T2203, of Revenue Canada, 2-1999. 4, record 1, English, - capital%20gains%20deduction
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- déduction pour gains en capital
1, record 1, French, d%C3%A9duction%20pour%20gains%20en%20capital
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- exonération des gains en capital 2, record 1, French, exon%C3%A9ration%20des%20gains%20en%20capital
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Déduction accordée à un particulier dans le calcul de son revenu imposable pour une année donnée à l'égard des gains en capital réalisés au cours de cette année. 2, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 1, Textual support number: 1 CONT
Déduction pour gains en capital accordée pour actions admissibles de petite entreprise sur la T1 préfaillite. 3, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 1, Textual support number: 1 OBS
Source : de «déductions pour gains en capital» Loi de l'impôt sur le revenu, article 110.6(3). 3, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 1, Textual support number: 2 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999. 4, record 1, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: