TERMIUM Plus®

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100 FIRST-YEAR WRITE-OFF [1 record]

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Alphabetical list of terms

Record 1 2026-05-22

English

Subject field(s)
  • Taxation
OBS

A 100% first‑year write‑off is a tax measure that allows businesses to immediately expense the full cost of certain investments in the year they are made.

French

Domaine(s)
  • Fiscalité
OBS

Une déduction complète la première année est une mesure fiscale qui permet aux entreprises de passer immédiatement en charges la totalité du coût de certains investissements dans l'année où ils sont effectués.

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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