TERMIUM Plus®

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CAPITAL COST RECOVERY [4 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-01-18

English

Subject field(s)
  • Taxation
  • Real Estate
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.

French

Domaine(s)
  • Fiscalité
  • Immobilier
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.

Spanish

Save record 1

Record 2 1996-05-09

English

Subject field(s)
  • Titles of Federal Government Programs (Canadian)
  • Financial and Budgetary Management
  • Government Accounting

French

Domaine(s)
  • Titres de programmes fédéraux (Gouvernement canadien)
  • Gestion budgétaire et financière
  • Comptabilité publique

Spanish

Save record 2

Record 3 1993-03-24

English

Subject field(s)
  • Trade
  • Investment
OBS

Capital cost allowance represents the depreciation of fixed assets over a number of accounting periods. When a contractor plans the acquisition of specialized capital equipment to undertake a government contract, the government may promise him full recovery of the relevant capital cost through a guarantee or continued work or granting of accelerated depreciation. The General Conditions provide for appropriate recovery of capital costs in the event of termination by the Crown.

French

Domaine(s)
  • Commerce
  • Investissements et placements
OBS

Indemnité qui représente l'amortissement d'immobilisation au cours d'un certain nombre de périodes comptables. L'entrepreneur qui projette l'acquisition de biens d'équipement spécialisés en vue d'exécuter un marché de l'État peut se voir promettre, par ce dernier, des commandes continues ou des privilèges d'amortissement accéléré qui lui permettent de recouvrer intégralement son investissement. Les conditions générales assurent le recouvrement d'investissement approprié dans le cas d'une annulation par la Couronne.

Spanish

Save record 3

Record 4 1987-03-18

English

Subject field(s)
  • Finance

French

Domaine(s)
  • Finances

Spanish

Save record 4

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

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