TERMIUM Plus®

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CAPITAL COST CEILING [1 record]

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Alphabetical list of terms

Record 1 1999-03-29

English

Subject field(s)
  • Finance
  • Taxation
CONT

Capital Cost Ceiling. This limit restricts the cost of a vehicle on which capital cost allowance (CCA) may be claimed. It reflects the cost of acquiring an automobile that is generally acceptable for business purposes.

Key term(s)
  • ceiling on the capital cost

French

Domaine(s)
  • Finances
  • Fiscalité
CONT

Valeur amortissable. Ce plafond restreint le coût d'un véhicule relativement auquel la déduction pour amortissement (DPA) peut être demandée. [Ce plafond] tient compte du coût d'acquisition d'une automobile généralement acceptable à des fins professionnelles.

Spanish

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