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CAPITAL ALLOWANCE [45 records]

Filter results by subject field Alphabetical list of terms

Record 1 - internal organization data 2026-01-08

Record 1, English

Record 1, Subject field(s)

Taxation

excess capital cost allowance 1, record 1, English, excess%20capital%20cost%20allowance
correct

Record 1, French

Record 1, Domaine(s)

Fiscalité

excédent de la déduction pour amortissement 1, record 1, French, exc%C3%A9dent%20de%20la%20d%C3%A9duction%20pour%20amortissement
correct, masculine noun

Record 1, Spanish

Save record 1

Record 2 - internal organization data 2026-01-08

Record 2, English

Record 2, Subject field(s)

Taxation

capital cost allowance class 1, record 2, English, capital%20cost%20allowance%20class
correct

Record number: 2, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms. 2, record 2, English, - capital%20cost%20allowance%20class

Record 2, French

Record 2, Domaine(s)

Fiscalité

catégorie aux fins de la déduction pour amortissement 1, record 2, French, cat%C3%A9gorie%20aux%20fins%20de%20la%20d%C3%A9duction%20pour%20amortissement
correct, feminine noun

Record number: 2, Textual support number: 1 OBS

Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 2, French, - cat%C3%A9gorie%20aux%20fins%20de%20la%20d%C3%A9duction%20pour%20amortissement

Record 2, Spanish

Save record 2

Record 3 - internal organization data 2026-01-08

Record 3, English

Record 3, Subject field(s)

Taxation

accelerated capital cost allowance program 1, record 3, English, accelerated%20capital%20cost%20allowance%20program
correct

ACCA 2, record 3, English, ACCA
correct

accelerated capital cost allowance programme 3, record 3, English, accelerated%20capital%20cost%20allowance%20%20programme
correct

Record 3, Key term(s)

ACCA Program

Record 3, French

Record 3, Domaine(s)

Fiscalité

programme d'amortissement accéléré 1, record 3, French, programme%20d%27amortissement%20acc%C3%A9l%C3%A9r%C3%A9
correct, masculine noun

Record number: 3, Textual support number: 1 OBS

Programme d'amortissement accéléré : terme provenant du Glossaire des Pêches et des Océans, 1991. 2, record 3, French, - programme%20d%27amortissement%20acc%C3%A9l%C3%A9r%C3%A9

Record 3, Key term(s)

programme d'amortissement fiscal accéléré
PAFA

Record 3, Spanish

Save record 3

Record 4 - internal organization data 2026-01-08

Record 4, English

Record 4, Subject field(s)

Taxation

capital cost allowance schedule 1, record 4, English, capital%20cost%20allowance%20schedule
correct

Record 4, French

Record 4, Domaine(s)

Fiscalité

tableau de la déduction pour amortissement 1, record 4, French, tableau%20de%20la%20d%C3%A9duction%20pour%20amortissement
correct, masculine noun

Record 4, Spanish

Save record 4

Record 5 - internal organization data 2017-01-03

Record 5, English

Record 5, Subject field(s)

Taxation

capital pension allowance 1, record 5, English, capital%20pension%20allowance

Record number: 5, Textual support number: 1 OBS

capital pension allowance: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 5, English, - capital%20pension%20allowance

Record 5, French

Record 5, Domaine(s)

Fiscalité

abattement au titre du capital retraite 1, record 5, French, abattement%20au%20titre%20du%20capital%20retraite
masculine noun

Record number: 5, Textual support number: 1 OBS

abattement au titre du capital retraite : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 5, French, - abattement%20au%20titre%20du%20capital%20retraite

Record 5, Spanish

Save record 5

Record 6 - internal organization data 2017-01-03

Record 6, English

Record 6, Subject field(s)

Taxation

accelerated capital cost allowance programme 1, record 6, English, accelerated%20capital%20cost%20allowance%20programme

Record number: 6, Textual support number: 1 OBS

accelerated capital cost allowance programme: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 6, English, - accelerated%20capital%20cost%20allowance%20programme

Record 6, Key term(s)

accelerated capital cost allowance program

Record 6, French

Record 6, Domaine(s)

Fiscalité

programme de possibilités fiscales d'amortissement accéléré 1, record 6, French, programme%20de%20possibilit%C3%A9s%20fiscales%20d%27amortissement%20acc%C3%A9l%C3%A9r%C3%A9
masculine noun

Record number: 6, Textual support number: 1 OBS

programme de possibilités fiscales d'amortissement accéléré : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 6, French, - programme%20de%20possibilit%C3%A9s%20fiscales%20d%27amortissement%20acc%C3%A9l%C3%A9r%C3%A9

Record 6, Spanish

Save record 6

Record 7 - internal organization data 2014-03-05

Record 7, English

Record 7, Subject field(s)

Taxation

capital cost allowance 1, record 7, English, capital%20cost%20allowance
correct

CCA 2, record 7, English, CCA
correct

Record number: 7, Textual support number: 1 DEF

A deduction, akin to depreciation, allowed in computing income for income tax purposes. 3, record 7, English, - capital%20cost%20allowance

Record number: 7, Textual support number: 1 CONT

CCA on Canadian films that increase or create a loss on Canadian films - ITA 127.52(1) (T691 for 1993 & subsequent). 4, record 7, English, - capital%20cost%20allowance

Record 7, French

Record 7, Domaine(s)

Fiscalité

déduction pour amortissement 1, record 7, French, d%C3%A9duction%20pour%20amortissement
correct, feminine noun

DPA 2, record 7, French, DPA
correct, feminine noun

amortissement fiscal 3, record 7, French, amortissement%20fiscal
correct, masculine noun, France
allocation du coût en capital 3, record 7, French, allocation%20du%20co%C3%BBt%20en%20capital
avoid, see observation, feminine noun, Canada

Record number: 7, Textual support number: 1 DEF

Déduction tenant lieu de l'amortissement dont les lois et règlements fiscaux permettent aux contribuables de tenir compte dans le calcul du bénéfice ou du revenu imposable. 3, record 7, French, - d%C3%A9duction%20pour%20amortissement

Record number: 7, Textual support number: 1 CONT

DPA à l'égard de films canadiens qui augmente ou crée une perte au titre de films canadiens - Par. 127.52(1) de la LIR (T691 pour les années 1993 et suivantes). 4, record 7, French, - d%C3%A9duction%20pour%20amortissement

Record number: 7, Textual support number: 1 OBS

Au Canada, cet élément, qui peut différer de l'amortissement comptable de l'exercice, est encore souvent désigné par l'expression «allocation du coût en capital» (ACC). 3, record 7, French, - d%C3%A9duction%20pour%20amortissement

Record 7, Spanish

Record 7, Campo(s) temático(s)

Sistema tributario

deducción de capital 1, record 7, Spanish, deducci%C3%B3n%20de%20capital
feminine noun

Record 7, Key term(s)

deducciones de capital

Save record 7

Record 8 - internal organization data 2014-02-25

Record 8, English

Record 8, Subject field(s)

Taxation

accelerated capital cost allowance 1, record 8, English, accelerated%20capital%20cost%20allowance
correct

ACCA 2, record 8, English, ACCA
correct

Record 8, French

Record 8, Domaine(s)

Fiscalité

déduction pour amortissement accéléré 1, record 8, French, d%C3%A9duction%20pour%20amortissement%20acc%C3%A9l%C3%A9r%C3%A9
correct, feminine noun

DAA 2, record 8, French, DAA
correct, feminine noun

Record 8, Spanish

Save record 8

Record 9 - internal organization data 2014-02-25

Record 9, English

Record 9, Subject field(s)

Taxation

extension of the accelerated capital cost allowance 1, record 9, English, extension%20of%20the%20accelerated%20capital%20cost%20allowance
correct

Record number: 9, Textual support number: 1 CONT

Among these tax relief measures are the reduction of the federal general corporate income tax rate to 15 per cent in 2012 from over 22 per cent in 2007, and an extension of the temporary accelerated capital cost allowance for manufacturing and processing machinery and equipment through 2015. 1, record 9, English, - extension%20of%20the%20accelerated%20capital%20cost%20allowance

Record 9, French

Record 9, Domaine(s)

Fiscalité

prolongation de la déduction pour amortissement accéléré 1, record 9, French, prolongation%20de%20la%20d%C3%A9duction%20pour%20amortissement%20acc%C3%A9l%C3%A9r%C3%A9
correct, feminine noun

Record number: 9, Textual support number: 1 CONT

Parmi ces allègements fiscaux, il convient de mentionner la réduction du taux général de l’impôt fédéral sur le revenu des sociétés, qui est passé de plus de 22 % en 2007 à 15 % en 2012, de même que la prolongation de la déduction pour amortissement accéléré à l’égard des machines et du matériel de fabrication et de transformation jusqu’en 2015. 1, record 9, French, - prolongation%20de%20la%20d%C3%A9duction%20pour%20amortissement%20acc%C3%A9l%C3%A9r%C3%A9

Record 9, Spanish

Save record 9

Record 10 - internal organization data 2013-05-07

Record 10, English

Record 10, Subject field(s)

Titles of Laws and Regulations
Finance

Capital Cost Allowance Regulations 1, record 10, English, Capital%20Cost%20Allowance%20Regulations

Record 10, French

Record 10, Domaine(s)

Titres de lois et de règlements
Finances

Règlement sur la déduction pour amortissement 1, record 10, French, R%C3%A8glement%20sur%20la%20d%C3%A9duction%20pour%20amortissement
masculine noun

Record 10, Spanish

Save record 10

Record 11 - internal organization data 2010-10-06

Record 11, English

Record 11, Subject field(s)

Titles of Monographs
Taxation
Accounting

Capital Cost Allowance-Vessels 1, record 11, English, Capital%20Cost%20Allowance%2DVessels
correct, Canada

Record number: 11, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-267. 2, record 11, English, - Capital%20Cost%20Allowance%2DVessels

Record 11, French

Record 11, Domaine(s)

Titres de monographies
Fiscalité
Comptabilité

Déduction pour amortissement - Navires. 1, record 11, French, D%C3%A9duction%20pour%20amortissement%20%2D%20Navires%2E
correct, feminine noun, Canada

Record number: 11, Textual support number: 1 OBS

Bulletin d'interprétation IT-267 de l'Agence du revenu du Canada. 2, record 11, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Navires%2E

Record 11, Spanish

Save record 11

Record 12 - internal organization data 2010-10-06

Record 12, English

Record 12, Subject field(s)

Titles of Monographs
Taxation
Accounting

Capital cost allowance-Buildings or other structures 1, record 12, English, Capital%20cost%20allowance%2DBuildings%20or%20other%20structures
correct, Canada

Record number: 12, Textual support number: 1 OBS

Canada Revenue Agency's Interpretation Bulletin IT-79R3. 2, record 12, English, - Capital%20cost%20allowance%2DBuildings%20or%20other%20structures

Record 12, French

Record 12, Domaine(s)

Titres de monographies
Fiscalité
Comptabilité

Déduction pour amortissement - Immeubles et autres structures 1, record 12, French, D%C3%A9duction%20pour%20amortissement%20%2D%20Immeubles%20et%20autres%20structures
correct, feminine noun, Canada

Record number: 12, Textual support number: 1 OBS

Bulletin d'interprétation IT-79R3 de l'Agence du revenu du Canada. 2, record 12, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Immeubles%20et%20autres%20structures

Record 12, Spanish

Save record 12

Record 13 - internal organization data 2008-09-26

Record 13, English

Record 13, Subject field(s)

Titles of Documents and Works
Real Estate

Leasing property-Capital cost allowance restrictions, and its Special Release 1, record 13, English, Leasing%20property%2DCapital%20cost%20allowance%20restrictions%2C%20and%20its%20Special%20Release
correct, Canada

Record number: 13, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-443SR. 1, record 13, English, - Leasing%20property%2DCapital%20cost%20allowance%20restrictions%2C%20and%20its%20Special%20Release

Record 13, French

Record 13, Domaine(s)

Titres de documents et d'œuvres
Immobilier

Biens donnés en location à bail - Restrictions de la déduction pour amortissement, et le communiqué spécial 1, record 13, French, Biens%20donn%C3%A9s%20en%20location%20%C3%A0%20bail%20%2D%20Restrictions%20de%20la%20d%C3%A9duction%20pour%20amortissement%2C%20et%20le%20communiqu%C3%A9%20sp%C3%A9cial
correct, masculine noun, Canada

Record number: 13, Textual support number: 1 OBS

Bulletin d'interprétation IT-443SR de l'Agence du revenu du Canada. 1, record 13, French, - Biens%20donn%C3%A9s%20en%20location%20%C3%A0%20bail%20%2D%20Restrictions%20de%20la%20d%C3%A9duction%20pour%20amortissement%2C%20et%20le%20communiqu%C3%A9%20sp%C3%A9cial

Record 13, Spanish

Save record 13

Record 14 - internal organization data 2008-09-26

Record 14, English

Record 14, Subject field(s)

Titles of Documents and Works
Taxation
Urban Housing

Rental property-Capital cost allowance restrictions 1, record 14, English, Rental%20property%2DCapital%20cost%20allowance%20restrictions
correct, Canada

Record number: 14, Textual support number: 1 OBS

Interpretation Bulletin IT-195R4. 2, record 14, English, - Rental%20property%2DCapital%20cost%20allowance%20restrictions

Record 14, French

Record 14, Domaine(s)

Titres de documents et d'œuvres
Fiscalité
Habitation et logement (Urbanisme)

Biens locatifs - Restrictions relatives à la déduction pour amortissement 1, record 14, French, Biens%20locatifs%20%2D%20Restrictions%20relatives%20%C3%A0%20la%20d%C3%A9duction%20pour%20amortissement
correct, masculine noun, Canada

Record number: 14, Textual support number: 1 OBS

Bulletin d'interprétation IT-195R4 de l'Agence du revenu du Canada. 2, record 14, French, - Biens%20locatifs%20%2D%20Restrictions%20relatives%20%C3%A0%20la%20d%C3%A9duction%20pour%20amortissement

Record 14, Spanish

Save record 14

Record 15 - internal organization data 2008-06-25

Record 15, English

Record 15, Subject field(s)

Titles of Monographs
Taxation
Accounting

Capital cost allowance-Proceeds of disposition of depreciable property 1, record 15, English, Capital%20cost%20allowance%2DProceeds%20of%20disposition%20of%20depreciable%20property
correct, Canada

Record number: 15, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-220R2. 2, record 15, English, - Capital%20cost%20allowance%2DProceeds%20of%20disposition%20of%20depreciable%20property

Record 15, French

Record 15, Domaine(s)

Titres de monographies
Fiscalité
Comptabilité

Déduction pour amortissement - Produits de disposition de biens amortissables 1, record 15, French, D%C3%A9duction%20pour%20amortissement%20%2D%20Produits%20de%20disposition%20de%20biens%20amortissables
correct, feminine noun, Canada

Record number: 15, Textual support number: 1 OBS

Bulletin d'interprétation IT-220R2 de l'Agence du revenu du Canada. 2, record 15, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Produits%20de%20disposition%20de%20biens%20amortissables

Record 15, Spanish

Save record 15

Record 16 - internal organization data 2008-06-25

Record 16, English

Record 16, Subject field(s)

Titles of Monographs
Taxation

Capital Cost Allowance-General Comments 1, record 16, English, Capital%20Cost%20Allowance%2DGeneral%20Comments
correct, Canada

Record number: 16, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-285R2. 2, record 16, English, - Capital%20Cost%20Allowance%2DGeneral%20Comments

Record 16, French

Record 16, Domaine(s)

Titres de monographies
Fiscalité

Déduction pour amortissement - Généralités 1, record 16, French, D%C3%A9duction%20pour%20amortissement%20%2D%20G%C3%A9n%C3%A9ralit%C3%A9s
correct, feminine noun, Canada

Record number: 16, Textual support number: 1 OBS

Bulletin d'interprétation IT-285R2 de l'Agence du revenu du Canada. 2, record 16, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20G%C3%A9n%C3%A9ralit%C3%A9s

Record 16, Spanish

Save record 16

Record 17 - internal organization data 2008-06-25

Record 17, English

Record 17, Subject field(s)

Titles of Monographs
Taxation
Mineralogy

Capital cost allowance-Industrial mineral mines 1, record 17, English, Capital%20cost%20allowance%2DIndustrial%20mineral%20mines
correct, Canada

Record number: 17, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-492. 2, record 17, English, - Capital%20cost%20allowance%2DIndustrial%20mineral%20mines

Record 17, French

Record 17, Domaine(s)

Titres de monographies
Fiscalité
Minéralogie

Déduction pour amortissement - Mines de minéral industriel 1, record 17, French, D%C3%A9duction%20pour%20amortissement%20%2D%20Mines%20de%20min%C3%A9ral%20industriel
correct, feminine noun, Canada

Record number: 17, Textual support number: 1 OBS

Bulletin d'interprétation IT-492 de l'Agence du revenu du Canada. 2, record 17, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Mines%20de%20min%C3%A9ral%20industriel

Record 17, Spanish

Save record 17

Record 18 - internal organization data 2008-06-25

Record 18, English

Record 18, Subject field(s)

Titles of Monographs
Taxation
Accounting

Capital cost allowance-Depreciable property 1, record 18, English, Capital%20cost%20allowance%2DDepreciable%20property
correct, Canada

Record number: 18, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-128R. 2, record 18, English, - Capital%20cost%20allowance%2DDepreciable%20property

Record 18, French

Record 18, Domaine(s)

Titres de monographies
Fiscalité
Comptabilité

Déduction pour amortissement - Biens amortissables 1, record 18, French, D%C3%A9duction%20pour%20amortissement%20%2D%20Biens%20amortissables
correct, feminine noun, Canada

Record number: 18, Textual support number: 1 OBS

Bulletin d'interprétation IT-128R de l'Agence du revenu du Canada. 2, record 18, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Biens%20amortissables

Record 18, Spanish

Save record 18

Record 19 - internal organization data 2008-06-25

Record 19, English

Record 19, Subject field(s)

Titles of Monographs
Taxation
Accounting

Capital Costs Allowance-Logging assets 1, record 19, English, Capital%20Costs%20Allowance%2DLogging%20assets
correct, Canada

Record number: 19, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-501. 2, record 19, English, - Capital%20Costs%20Allowance%2DLogging%20assets

Record 19, French

Record 19, Domaine(s)

Titres de monographies
Fiscalité
Comptabilité

Déduction pour amortissement - Biens utilisés pour l'exploitation forestière 1, record 19, French, D%C3%A9duction%20pour%20amortissement%20%2D%20Biens%20utilis%C3%A9s%20pour%20l%27exploitation%20foresti%C3%A8re
correct, feminine noun, Canada

Record number: 19, Textual support number: 1 OBS

Bulletin d'interprétation IT-501 de l'Agence du revenu du Canada. 2, record 19, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Biens%20utilis%C3%A9s%20pour%20l%27exploitation%20foresti%C3%A8re

Record 19, Spanish

Save record 19

Record 20 - internal organization data 2008-06-25

Record 20, English

Record 20, Subject field(s)

Titles of Monographs
Taxation
Accounting

Capital Cost Allowance Recapture and Terminal Loss 1, record 20, English, Capital%20Cost%20Allowance%20Recapture%20and%20Terminal%20Loss
correct, Canada

Record number: 20, Textual support number: 1 OBS

Interpretation Bulletin IT-478R2. 2, record 20, English, - Capital%20Cost%20Allowance%20Recapture%20and%20Terminal%20Loss

Record 20, French

Record 20, Domaine(s)

Titres de monographies
Fiscalité
Comptabilité

Déduction pour amortissement - Récupération et perte finale 1, record 20, French, D%C3%A9duction%20pour%20amortissement%20%2D%20R%C3%A9cup%C3%A9ration%20et%20perte%20finale
correct, feminine noun, Canada

Record number: 20, Textual support number: 1 OBS

Bulletin d'interprétation IT-478R2. 2, record 20, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20R%C3%A9cup%C3%A9ration%20et%20perte%20finale

Record 20, Spanish

Save record 20

Record 21 - internal organization data 2008-06-25

Record 21, English

Record 21, Subject field(s)

Titles of Monographs
Taxation
Real Estate

Capital Cost Allowance-Leasehold Interests 1, record 21, English, Capital%20Cost%20Allowance%2DLeasehold%20Interests
correct, Canada

Record number: 21, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-464R. 2, record 21, English, - Capital%20Cost%20Allowance%2DLeasehold%20Interests

Record 21, French

Record 21, Domaine(s)

Titres de monographies
Fiscalité
Immobilier

Déduction pour amortissement - Tenure à bail 1, record 21, French, D%C3%A9duction%20pour%20amortissement%20%2D%20Tenure%20%C3%A0%20bail
correct, feminine noun, Canada

Record number: 21, Textual support number: 1 OBS

Bulletin d'interprétation IT-464R de l'Agence du revenu du Canada. 2, record 21, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Tenure%20%C3%A0%20bail

Record 21, Spanish

Save record 21

Record 22 - internal organization data 2007-11-07

Record 22, English

Record 22, Subject field(s)

Taxation

recapture of capital cost allowance 1, record 22, English, recapture%20of%20capital%20cost%20allowance
correct

Record number: 22, Textual support number: 1 CONT

Recapture of capital cost allowance (CCA) occurs when the sale of the assets causes the UCC [undepreciated capital cost] balance of the class to fall below zero (i.e. a negative balance is created in the class). This means the assets have not depreciated as much as claimed. Therefore the difference must be "recaptured" and reported as income. 2, record 22, English, - recapture%20of%20capital%20cost%20allowance

Record 22, French

Record 22, Domaine(s)

Fiscalité

récupération de la déduction pour amortissement 1, record 22, French, r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
correct, feminine noun

Record number: 22, Textual support number: 1 CONT

La récupération de la déduction pour amortissement (DPA) se produit lorsque la vente des biens amène le solde de la FNACC [fraction non amortie du coût en capital] de la catégorie sous zéro (c'est-à-dire qu'un solde négatif est produit dans la catégorie). Cela signifie que l'amortissement des biens, en réalité, n'est pas aussi élevé que déclaré et, par conséquent, la différence doit être «récupérée» et déclarée en tant que revenu. 2, record 22, French, - r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement

Record 22, Spanish

Save record 22

Record 23 - internal organization data 2007-02-19

Record 23, English

Record 23, Subject field(s)

Taxation

half-year rule 1, record 23, English, half%2Dyear%20rule
correct

half-year capital cost allowance rule 2, record 23, English, half%2Dyear%20capital%20cost%20allowance%20%20rule
correct

Record number: 23, Textual support number: 1 CONT

Half-year rule: Capital cost allowance in year of acquisition. In the year in which an asset is acquired, the claim for capital cost allowance is generally limited to one-half the allowable rate in respect of that asset. 3, record 23, English, - half%2Dyear%20rule

Record number: 23, Textual support number: 1 OBS

Income Tax Act, S. 13(29). 4, record 23, English, - half%2Dyear%20rule

Record 23, Key term(s)

half-year convention

Record 23, French

Record 23, Domaine(s)

Fiscalité

règle de la demi-année 1, record 23, French, r%C3%A8gle%20de%20la%20demi%2Dann%C3%A9e
correct, feminine noun

règle du demi-taux 2, record 23, French, r%C3%A8gle%20du%20demi%2Dtaux
correct, feminine noun
règle de la demi-annuité d'amortissement 3, record 23, French, r%C3%A8gle%20de%20la%20demi%2Dannuit%C3%A9%20d%27amortissement
correct, feminine noun

Record number: 23, Textual support number: 1 DEF

Règle prévue dans la législation fiscale qui a pour objet de limiter la déduction qu'un contribuable peut demander au titre de l'amortissement d'un bien immobilisé, dans l'année de l'acquisition de ce bien, à la moitié du montant qui serait normalement déductible selon le taux d'amortissement prévu pour la catégorie à laquelle le bien appartient. 2, record 23, French, - r%C3%A8gle%20de%20la%20demi%2Dann%C3%A9e

Record number: 23, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 13(29). 4, record 23, French, - r%C3%A8gle%20de%20la%20demi%2Dann%C3%A9e

Record 23, Spanish

Save record 23

Record 24 - internal organization data 2007-01-18

Record 24, English

Record 24, Subject field(s)

Taxation
Real Estate

recovery of capital cost allowance 1, record 24, English, recovery%20of%20capital%20cost%20allowance
correct

Record number: 24, Textual support number: 1 CONT

Recapture of capital cost allowance (CCA) occurs when the sale of the assets causes the UCC [undepreciated capital cost] balance of the class to fall below zero (i.e. a negative balance is created in the class). This means the assets have not depreciated ... Therefore the difference must be "recaptured" and reported as income. 2, record 24, English, - recovery%20of%20capital%20cost%20allowance

Record 24, French

Record 24, Domaine(s)

Fiscalité
Immobilier

récupération de la déduction pour amortissement 1, record 24, French, r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
correct, feminine noun

Record number: 24, Textual support number: 1 CONT

La récupération de la déduction pour amortissement (DPA) se produit lorsque la vente des biens amène le solde de la FNACC [fraction non amortie du coût en capital de la catégorie sous zéro (c'est-à-dire qu'un solde négatif est produit dans la catégorie). Cela signifie que l'amortissement des biens, en réalité, n'est pas aussi élevé [...] par conséquent, la différence doit être «récupérée» et déclarée en tant que revenu. 2, record 24, French, - r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement

Record 24, Spanish

Save record 24

Record 25 - internal organization data 2006-09-26

Record 25, English

Record 25, Subject field(s)

Titles of Monographs
Taxation

Capital Cost Allowance 1, record 25, English, Capital%20Cost%20Allowance
correct, Canada

Record number: 25, Textual support number: 1 OBS

Ottawa, Library of Parliament, 2006. 1, record 25, English, - Capital%20Cost%20Allowance

Record 25, French

Record 25, Domaine(s)

Titres de monographies
Fiscalité

La déduction pour amortissement 1, record 25, French, La%20d%C3%A9duction%20pour%20amortissement
correct, feminine noun, Canada

Record number: 25, Textual support number: 1 OBS

Ottawa, Bibliothèque du Parlement, 2006. 1, record 25, French, - La%20d%C3%A9duction%20pour%20amortissement

Record 25, Spanish

Save record 25

Record 26 - internal organization data 2000-04-04

Record 26, English

Record 26, Subject field(s)

Titles of Forms
Taxation

Capital Cost Allowance 1, record 26, English, Capital%20Cost%20Allowance
correct, Canada

CCA 2, record 26, English, CCA
correct, Canada

Record number: 26, Textual support number: 1 OBS

Form T2 SCH 8, Revenue Canada Taxation. 3, record 26, English, - Capital%20Cost%20Allowance

Record 26, French

Record 26, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Déduction pour amortissement 1, record 26, French, D%C3%A9duction%20pour%20amortissement
correct, feminine noun, Canada

DPA 2, record 26, French, DPA
correct, feminine noun, Canada

Record number: 26, Textual support number: 1 OBS

Formule T2 SCH 8, Revenu Canada Impôt. 3, record 26, French, - D%C3%A9duction%20pour%20amortissement

Record 26, Spanish

Save record 26

Record 27 - internal organization data 2000-03-20

Record 27, English

Record 27, Subject field(s)

Titles of Forms
Taxation

Partnership Capital Cost Allowance Schedule 1, record 27, English, Partnership%20Capital%20Cost%20Allowance%20Schedule
correct, Canada

Record number: 27, Textual support number: 1 OBS

Publication number +T5014 of Revenue Canada. 1, record 27, English, - Partnership%20Capital%20Cost%20Allowance%20Schedule

Record 27, French

Record 27, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Tableau de la déduction pour amortissement de la société de personnes 1, record 27, French, Tableau%20de%20la%20d%C3%A9duction%20pour%20amortissement%20de%20la%20soci%C3%A9t%C3%A9%20de%20personnes
correct, masculine noun, Canada

Record number: 27, Textual support number: 1 OBS

Publication numéro +T5014 de Revenu Canada. 1, record 27, French, - Tableau%20de%20la%20d%C3%A9duction%20pour%20amortissement%20de%20la%20soci%C3%A9t%C3%A9%20de%20personnes

Record 27, Spanish

Save record 27

Record 28 - internal organization data 2000-03-07

Record 28, English

Record 28, Subject field(s)

Titles of Forms
Taxation
Agriculture - General

NISA/FARMING-Calculation of capital cost allowance(CCA) and business-use-of-home expenses 1, record 28, English, NISA%2FFARMING%2DCalculation%20of%20capital%20cost%20allowance%28CCA%29%20and%20business%2Duse%2Dof%2Dhome%20expenses
correct, Canada

Record number: 28, Textual support number: 1 OBS

Publication number +T1175 E of Revenue Canada. 1, record 28, English, - NISA%2FFARMING%2DCalculation%20of%20capital%20cost%20allowance%28CCA%29%20and%20business%2Duse%2Dof%2Dhome%20expenses

Record 28, French

Record 28, Domaine(s)

Titres de formulaires administratifs
Fiscalité
Agriculture - Généralités

CSRN/Agriculture - Calcul de la déduction pour amortissement (DPA) et des frais d'utilisation de la résidence aux fins de l'entreprise 1, record 28, French, CSRN%2FAgriculture%20%2D%20Calcul%20de%20la%20d%C3%A9duction%20pour%20amortissement%20%28DPA%29%20et%20des%20frais%20d%27utilisation%20de%20la%20r%C3%A9sidence%20aux%20fins%20de%20l%27entreprise
correct, masculine noun, Canada

Record number: 28, Textual support number: 1 OBS

Publication numéro +T1175 F de Revenu Canada. 1, record 28, French, - CSRN%2FAgriculture%20%2D%20Calcul%20de%20la%20d%C3%A9duction%20pour%20amortissement%20%28DPA%29%20et%20des%20frais%20d%27utilisation%20de%20la%20r%C3%A9sidence%20aux%20fins%20de%20l%27entreprise

Record 28, Spanish

Save record 28

Record 29 - internal organization data 1998-11-03

Record 29, English

Record 29, Subject field(s)

Finance

capital allowance 1, record 29, English, capital%20allowance
correct

Record number: 29, Textual support number: 1 DEF

Amounts that are allowed for sums spent on purchasing capital items to be used in a business or profession. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995]. 2, record 29, English, - capital%20allowance

Record 29, French

Record 29, Domaine(s)

Finances

amortissements fiscalement autorisés 1, record 29, French, amortissements%20fiscalement%20autoris%C3%A9s
masculine noun

Record 29, Spanish

Save record 29

Record 30 - internal organization data 1998-04-24

Record 30, English

Record 30, Subject field(s)

National Accounting

capital consumption allowance 1, record 30, English, capital%20consumption%20allowance
correct

Record number: 30, Textual support number: 1 DEF

An entry in the national income accounts that reflects the depreciation suffered by business production equipment and plants in a given period. It also includes the value of capital equipment accidentally destroyed and certain expenditures incurred in finding new resources, such as the cost of gas and oil well drilling. 2, record 30, English, - capital%20consumption%20allowance

Record number: 30, Textual support number: 1 CONT

The capital consumption allowance ... is subtracted from the gross national product in order to give a more accurate measure (the net national product) of a country's economic growth. 2, record 30, English, - capital%20consumption%20allowance

Record 30, French

Record 30, Domaine(s)

Comptabilité nationale

amortissement 1, record 30, French, amortissement
correct, masculine noun

Record number: 30, Textual support number: 1 DEF

Amortissement technique du capital fixe qui correspond à la dépréciation annuelle résultant de l'usure ou de l'obsolescence. 2, record 30, French, - amortissement

Record number: 30, Textual support number: 1 CONT

On distingue plusieurs notions d'amortissement [...] l'amortissement macro-économique ou amortissement économique ou encore consommation de capital fixe. Il est destiné à mesurer la perte de valeur subie par l'ensemble des biens de production dans la Nation. Il est égal à la partie des ressources de production qui permet d'équilibrer cette perte de valeur. Il est calculé sur la base des valeurs de remplacement et non pas d'acquisition de ces biens. 1, record 30, French, - amortissement

Record 30, Spanish

Record 30, Campo(s) temático(s)

Contabilidad nacional

reserva para depreciación 1, record 30, Spanish, reserva%20para%20depreciaci%C3%B3n
feminine noun

Save record 30

Record 31 - internal organization data 1996-06-22

Record 31, English

Record 31, Subject field(s)

Financial Accounting
Investment
Financial and Budgetary Management
Economic Fluctuations

allowance for inflation of capital costs 1, record 31, English, allowance%20for%20inflation%20of%20capital%20costs

Record 31, Key term(s)

compensation for inflation of capital costs
provision for inflation of capital costs

Record 31, French

Record 31, Domaine(s)

Comptabilité générale
Investissements et placements
Gestion budgétaire et financière
Fluctuations économiques

provision pour tenir compte des facteurs d'inflation sur le capital investi 1, record 31, French, provision%20pour%20tenir%20compte%20des%20facteurs%20d%27inflation%20sur%20le%20capital%20investi
feminine noun

Record number: 31, Textual support number: 1 OBS

Source: SEC-51/78 1, record 31, French, - provision%20pour%20tenir%20compte%20des%20facteurs%20d%27inflation%20sur%20le%20capital%20investi

Record 31, Key term(s)

prise de compte de l'inflation sur le capital investi
provision pour l'inflation sur le capital investi

Record 31, Spanish

Save record 31

Record 32 - internal organization data 1993-08-31

Record 32, English

Record 32, Subject field(s)

Titles of Programs and Courses

Class 34-Accelerated Capital Cost Allowance 1, record 32, English, Class%2034%2DAccelerated%20Capital%20Cost%20Allowance
correct, Canada

Record number: 32, Textual support number: 1 OBS

EMR Canada. 2, record 32, English, - Class%2034%2DAccelerated%20Capital%20Cost%20Allowance

Record 32, French

Record 32, Domaine(s)

Titres de programmes et de cours

Catégorie 34 - Déduction accélérée des coûts en capital 1, record 32, French, Cat%C3%A9gorie%2034%20%2D%20D%C3%A9duction%20acc%C3%A9l%C3%A9r%C3%A9e%20des%20co%C3%BBts%20en%20capital
correct, Canada

Record 32, Spanish

Save record 32

Record 33 - internal organization data 1993-04-01

Record 33, English

Record 33, Subject field(s)

Titles of Federal Government Programs (Canadian)
Taxation
Cinematography

Capital Cost Allowance Program for Canadian Film and Video Productions 1, record 33, English, Capital%20Cost%20Allowance%20Program%20for%20Canadian%20Film%20and%20Video%20Productions

Record 33, French

Record 33, Domaine(s)

Titres de programmes fédéraux (Gouvernement canadien)
Fiscalité
Cinématographie

Programme de déduction pour amortissement des films et bandes magnétoscopiques canadiens 1, record 33, French, Programme%20de%20d%C3%A9duction%20pour%20amortissement%20des%20films%20et%20bandes%20magn%C3%A9toscopiques%20canadiens
masculine noun

Record number: 33, Textual support number: 1 OBS

Source(s): DSTM [Direction des services de traduction ministériels] Communications. 1, record 33, French, - Programme%20de%20d%C3%A9duction%20pour%20amortissement%20des%20films%20et%20bandes%20magn%C3%A9toscopiques%20canadiens

Record 33, Spanish

Save record 33

Record 34 - internal organization data 1992-04-30

Record 34, English

Record 34, Subject field(s)

Titles of Forms

Capital Cost Allowance Schedule(Depreciation) 1, record 34, English, Capital%20Cost%20Allowance%20Schedule%28Depreciation%29
correct, Canada

Record number: 34, Textual support number: 1 OBS

Form T2132, Revenue Canada Taxation. 2, record 34, English, - Capital%20Cost%20Allowance%20Schedule%28Depreciation%29

Record 34, French

Record 34, Domaine(s)

Titres de formulaires administratifs

Tableau de la déduction pour amortissement (amortissement) 1, record 34, French, Tableau%20de%20la%20d%C3%A9duction%20pour%20amortissement%20%28amortissement%29
correct, Canada

Record number: 34, Textual support number: 1 OBS

Formule T2132, Revenu Canada Impôt. 2, record 34, French, - Tableau%20de%20la%20d%C3%A9duction%20pour%20amortissement%20%28amortissement%29

Record 34, Spanish

Save record 34

Record 35 - internal organization data 1992-03-26

Record 35, English

Record 35, Subject field(s)

Titles of Forms

Capital Cost Allowance Schedule for Farmers and Fishermen Using the Part XVII Method 1, record 35, English, Capital%20Cost%20Allowance%20Schedule%20for%20Farmers%20and%20Fishermen%20Using%20the%20Part%20XVII%20Method
correct, Canada

Record number: 35, Textual support number: 1 OBS

Form T2041, Revenue Canada Taxation. 2, record 35, English, - Capital%20Cost%20Allowance%20Schedule%20for%20Farmers%20and%20Fishermen%20Using%20the%20Part%20XVII%20Method

Record 35, French

Record 35, Domaine(s)

Titres de formulaires administratifs

Tableau de la déduction pour amortissement à l'intention des agriculteurs et des pêcheurs qui utilisent la méthode de la Partie XVII 1, record 35, French, Tableau%20de%20la%20d%C3%A9duction%20pour%20amortissement%20%C3%A0%20l%27intention%20des%20agriculteurs%20et%20des%20p%C3%AAcheurs%20qui%20utilisent%20la%20m%C3%A9thode%20de%20la%20Partie%20XVII
correct, Canada

Record number: 35, Textual support number: 1 OBS

Formule T2041, Revenu Canada Impôt. 2, record 35, French, - Tableau%20de%20la%20d%C3%A9duction%20pour%20amortissement%20%C3%A0%20l%27intention%20des%20agriculteurs%20et%20des%20p%C3%AAcheurs%20qui%20utilisent%20la%20m%C3%A9thode%20de%20la%20Partie%20XVII

Record 35, Spanish

Save record 35

Record 36 - internal organization data 1991-05-13

Record 36, English

Record 36, Subject field(s)

Government Contracts

additional allowance in respect of capital cost 1, record 36, English, additional%20allowance%20in%20respect%20of%20capital%20cost

Record 36, French

Record 36, Domaine(s)

Marchés publics

allocation supplémentaire à l'égard du coût en capital 1, record 36, French, allocation%20suppl%C3%A9mentaire%20%C3%A0%20l%27%C3%A9gard%20du%20co%C3%BBt%20en%20capital
feminine noun

déduction supplémentaire pour coût en capital 1, record 36, French, d%C3%A9duction%20suppl%C3%A9mentaire%20pour%20co%C3%BBt%20en%20capital
feminine noun

Record number: 36, Textual support number: 1 OBS

Termes provenant du Guide de la politique des approvisionnements et services en usage au MAS. 2, record 36, French, - allocation%20suppl%C3%A9mentaire%20%C3%A0%20l%27%C3%A9gard%20du%20co%C3%BBt%20en%20capital

Record 36, Spanish

Save record 36

Record 37 - internal organization data 1985-12-27

Record 37, English

Record 37, Subject field(s)

Titles of Programs and Courses
Accounting

Capital Cost Allowance Program 1, record 37, English, Capital%20Cost%20Allowance%20Program
correct, Canada

Record number: 37, Textual support number: 1 OBS

Dept. of Communications. 1, record 37, English, - Capital%20Cost%20Allowance%20Program

Record 37, Key term(s)

Capital Cost Allowance Programme

Record 37, French

Record 37, Domaine(s)

Titres de programmes et de cours
Comptabilité

Programme de déduction pour amortissement 1, record 37, French, Programme%20de%20d%C3%A9duction%20pour%20amortissement
correct, Canada

Record number: 37, Textual support number: 1 OBS

ministère des Communications. 1, record 37, French, - Programme%20de%20d%C3%A9duction%20pour%20amortissement

Record 37, Spanish

Save record 37

Record 38 - internal organization data 1984-10-01

Record 38, English

Record 38, Subject field(s)

Titles of Programs and Courses
Performing Arts

Capital Cost Allowance for Certified Canadian Productions 1, record 38, English, Capital%20Cost%20Allowance%20for%20Certified%20Canadian%20Productions

Record 38, French

Record 38, Domaine(s)

Titres de programmes et de cours
Arts du spectacle

Déduction pour amortissement accordée pour les productions canadiennes certifiées 1, record 38, French, D%C3%A9duction%20pour%20amortissement%20accord%C3%A9e%20pour%20les%20productions%20canadiennes%20certifi%C3%A9es

Record number: 38, Textual support number: 1 OBS

Réf. : La politique nationale du film et de la vidéo, MDC, Ottawa, mai 1984. 1, record 38, French, - D%C3%A9duction%20pour%20amortissement%20accord%C3%A9e%20pour%20les%20productions%20canadiennes%20certifi%C3%A9es

Record 38, Spanish

Save record 38

Record 39 - internal organization data 1983-03-01

Record 39, English

Record 39, Subject field(s)

Titles of Federal Government Programs (Canadian)

Films and Video :Capital Cost Allowance Program 1, record 39, English, Films%20and%20Video%20%3ACapital%20Cost%20Allowance%20Program

Record 39, Key term(s)

Films and Video :Capital Cost Allowance Programme

Record 39, French

Record 39, Domaine(s)

Titres de programmes fédéraux (Gouvernement canadien)

Amortissement de coût en capital pour les productions cinématographiques et magnétoscopiques canadiennes 1, record 39, French, Amortissement%20de%20co%C3%BBt%20en%20capital%20pour%20les%20productions%20cin%C3%A9matographiques%20et%20magn%C3%A9toscopiques%20canadiennes
masculine noun

Record 39, Spanish

Save record 39

Record 40 - internal organization data 1976-06-19

Record 40, English

Record 40, Subject field(s)

Finance

deferred capital cost allowance 1, record 40, English, deferred%20capital%20cost%20allowance

Record 40, French

Record 40, Domaine(s)

Finances

allocation différée au titre des immobilisations 1, record 40, French, allocation%20diff%C3%A9r%C3%A9e%20au%20titre%20des%20immobilisations
feminine noun

Record 40, Spanish

Save record 40

Record 41 - internal organization data 1976-06-19

Record 41, English

Record 41, Subject field(s)

Taxation

special capital cost allowance on buildings 1, record 41, English, special%20capital%20cost%20allowance%20on%20buildings

Record 41, French

Record 41, Domaine(s)

Fiscalité

allocation spéciale du coût en capital pour édifices 1, record 41, French, allocation%20sp%C3%A9ciale%20du%20co%C3%BBt%20en%20capital%20pour%20%C3%A9difices
feminine noun

Record 41, Spanish

Save record 41

Record 42 - internal organization data 1976-06-19

Record 42, English

Record 42, Subject field(s)

Finance

capital expenditure allowance 1, record 42, English, capital%20expenditure%20allowance

Record 42, French

Record 42, Domaine(s)

Finances

déduction pour investissement 1, record 42, French, d%C3%A9duction%20pour%20investissement

Record 42, Spanish

Save record 42

Record 43 - internal organization data 1976-06-19

Record 43, English

Record 43, Subject field(s)

Financial and Budgetary Management

special capital cost allowance 1, record 43, English, special%20capital%20cost%20allowance

Record 43, French

Record 43, Domaine(s)

Gestion budgétaire et financière

allocation spéciale du coût en capital 1, record 43, French, allocation%20sp%C3%A9ciale%20du%20co%C3%BBt%20en%20capital
feminine noun

Record 43, Spanish

Save record 43

Record 44 - internal organization data 1976-06-19

Record 44, English

Record 44, Subject field(s)

Financial Accounting

recaptured capital cost allowance 1, record 44, English, recaptured%20capital%20cost%20allowance

Record 44, French

Record 44, Domaine(s)

Comptabilité générale

amortissement recouvré 1, record 44, French, amortissement%20recouvr%C3%A9
masculine noun

Record number: 44, Textual support number: 1 OBS

BFS 1, record 44, French, - amortissement%20recouvr%C3%A9

Record 44, Spanish

Save record 44

Record 45 - internal organization data 1976-06-19

Record 45, English

Record 45, Subject field(s)

Financial Accounting

deferred capital allowance 1, record 45, English, deferred%20capital%20allowance

Record 45, French

Record 45, Domaine(s)

Comptabilité générale

allocation pour amortissement différé 1, record 45, French, allocation%20pour%20amortissement%20diff%C3%A9r%C3%A9
feminine noun

Record 45, Spanish

Save record 45

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CAPITAL ALLOWANCE [45 records]

Record 1, Main entry term, English

Record 1, Abbreviations, English

Record 1, Synonyms, English

Record 1, Main entry term, French

Record 1, Abbreviations, French

Record 1, Synonyms, French

Record 1, Textual support, French

Record 1, Textual support, Spanish

Record 2, Main entry term, English

Record 2, Abbreviations, English

Record 2, Synonyms, English

Record 2, Textual support, English

Record number: 2, Textual support number: 1 OBS

Record 2, Main entry term, French

Record 2, Abbreviations, French

Record 2, Synonyms, French

Record 2, Textual support, French

Record number: 2, Textual support number: 1 OBS

Record 2, Textual support, Spanish

Record 3, Main entry term, English

Record 3, Abbreviations, English

Record 3, Synonyms, English

Record 3, Textual support, English

Record 3, Main entry term, French

Record 3, Abbreviations, French

Record 3, Synonyms, French

Record 3, Textual support, French

Record number: 3, Textual support number: 1 OBS

Record 3, Textual support, Spanish

Record 4, Main entry term, English

Record 4, Abbreviations, English

Record 4, Synonyms, English

Record 4, Main entry term, French

Record 4, Abbreviations, French

Record 4, Synonyms, French

Record 4, Textual support, French

Record 4, Textual support, Spanish

Record 5, Main entry term, English

Record 5, Abbreviations, English

Record 5, Synonyms, English

Record 5, Textual support, English

Record number: 5, Textual support number: 1 OBS

Record 5, Main entry term, French

Record 5, Abbreviations, French

Record 5, Synonyms, French

Record 5, Textual support, French

Record number: 5, Textual support number: 1 OBS

Record 5, Textual support, Spanish

Record 6, Main entry term, English

Record 6, Abbreviations, English

Record 6, Synonyms, English

Record 6, Textual support, English

Record number: 6, Textual support number: 1 OBS

Record 6, Main entry term, French

Record 6, Abbreviations, French

Record 6, Synonyms, French

Record 6, Textual support, French

Record number: 6, Textual support number: 1 OBS

Record 6, Textual support, Spanish

Record 7, Main entry term, English

Record 7, Abbreviations, English

Record 7, Synonyms, English

Record 7, Textual support, English

Record number: 7, Textual support number: 1 DEF

Record number: 7, Textual support number: 1 CONT

Record 7, Main entry term, French

Record 7, Abbreviations, French

Record 7, Synonyms, French

Record 7, Textual support, French

Record number: 7, Textual support number: 1 DEF

Record number: 7, Textual support number: 1 CONT

Record number: 7, Textual support number: 1 OBS

Record 7, Main entry term, Spanish

Record 7, Abbreviations, Spanish

Record 7, Synonyms, Spanish

Record 7, Textual support, Spanish

Record 8, Main entry term, English

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