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CAPITAL DEDUCTION [11 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital deduction
1, record 1, English, capital%20deduction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 190.17(1). 2, record 1, English, - capital%20deduction
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- abattement de capital
1, record 1, French, abattement%20de%20capital
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 190.17(1). 2, record 1, French, - abattement%20de%20capital
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- interest and dividend income deduction
1, record 2, English, interest%20and%20dividend%20income%20deduction
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Expression(s) used on the federal income tax return T1 forms. 2, record 2, English, - interest%20and%20dividend%20income%20deduction
Record number: 2, Textual support number: 2 OBS
This term replaced "interest, dividends and capital gains deduction". 2, record 2, English, - interest%20and%20dividend%20income%20deduction
Record 2, Key term(s)
- interest, dividends and capital gains deduction
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- déduction pour revenus en intérêts et en dividendes
1, record 2, French, d%C3%A9duction%20pour%20revenus%20en%20int%C3%A9r%C3%AAts%20et%20en%20dividendes
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral. 1, record 2, French, - d%C3%A9duction%20pour%20revenus%20en%20int%C3%A9r%C3%AAts%20et%20en%20dividendes
Record number: 2, Textual support number: 2 OBS
A remplacé l'expression : "déduction pour intérêts, dividendes et gains en capital". 1, record 2, French, - d%C3%A9duction%20pour%20revenus%20en%20int%C3%A9r%C3%AAts%20et%20en%20dividendes
Record 2, Key term(s)
- déduction pour intérêts, dividendes et gains en capital
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2026-01-08
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- capital gains deduction
1, record 3, English, capital%20gains%20deduction
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- capital gain deduction 2, record 3, English, capital%20gain%20deduction
Record 3, Textual support, English
Record number: 3, 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 3, English, - capital%20gains%20deduction
Record number: 3, 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 3, English, - capital%20gains%20deduction
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- déduction pour gains en capital
1, record 3, French, d%C3%A9duction%20pour%20gains%20en%20capital
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- exonération des gains en capital 2, record 3, French, exon%C3%A9ration%20des%20gains%20en%20capital
feminine noun
Record 3, Textual support, French
Record number: 3, 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 3, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 3, Textual support number: 1 CONT
Déduction pour gains en capital accordée pour actions admissibles de petite entreprise sur la T1 préfaillite. 3, record 3, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 3, 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 3, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record number: 3, 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 3, French, - d%C3%A9duction%20pour%20gains%20en%20capital
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2026-01-08
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- cumulative enhanced recovery capital expense deduction
1, record 4, English, cumulative%20enhanced%20recovery%20capital%20expense%20deduction
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- CERCE deduction 1, record 4, English, CERCE%20deduction
correct
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- déduction pour frais d'immobilisation cumulatifs pour récupération assistée
1, record 4, French, d%C3%A9duction%20pour%20frais%20d%27immobilisation%20cumulatifs%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2000-06-07
Record 5, English
Record 5, Subject field(s)
- Titles of Forms
- Taxation
Record 5, Main entry term, English
- Calculation of Capital Gains Deduction for 1998
1, record 5, English, Calculation%20of%20Capital%20Gains%20Deduction%20for%201998
correct, Canada
Record 5, Abbreviations, English
Record 5, Synonyms, English
- Calculation of Capital Gains Deduction for 1986 2, record 5, English, Calculation%20of%20Capital%20Gains%20Deduction%20for%201986
former designation, correct, Canada
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Form T657, Revenue Canada Taxation. 2, record 5, English, - Calculation%20of%20Capital%20Gains%20Deduction%20for%201998
Record 5, French
Record 5, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 5, Main entry term, French
- Calcul de la déduction pour gains ou capital pour 1998
1, record 5, French, Calcul%20de%20la%20d%C3%A9duction%20pour%20gains%20ou%20capital%20pour%201998
correct, masculine noun, Canada
Record 5, Abbreviations, French
Record 5, Synonyms, French
- Calcul de la déduction pour gains en capital pour 1986 2, record 5, French, Calcul%20de%20la%20d%C3%A9duction%20pour%20gains%20en%20capital%20pour%201986
former designation, correct, masculine noun, Canada
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Formule T657, Revenu Canada Impôt. 2, record 5, French, - Calcul%20de%20la%20d%C3%A9duction%20pour%20gains%20ou%20capital%20pour%201998
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2000-04-04
Record 6, English
Record 6, Subject field(s)
- Titles of Forms
- Taxation
Record 6, Main entry term, English
- Cumulative Eligible Capital Deduction
1, record 6, English, Cumulative%20Eligible%20Capital%20Deduction
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Forms T2S(8A) and T2SCH 10, Revenue Canada Taxation. 2, record 6, English, - Cumulative%20Eligible%20Capital%20Deduction
Record 6, French
Record 6, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 6, Main entry term, French
- Déduction pour montant cumulatif des immobilisations admissibles
1, record 6, French, D%C3%A9duction%20pour%20montant%20cumulatif%20des%20immobilisations%20admissibles
correct, feminine noun, Canada
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Formulaire T2S(8A) et T2 SCH 10 de Revenu Canada Impôt. 2, record 6, French, - D%C3%A9duction%20pour%20montant%20cumulatif%20des%20immobilisations%20admissibles
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2000-03-20
Record 7, English
Record 7, Subject field(s)
- Titles of Forms
- Taxation
Record 7, Main entry term, English
- Calculation of Deduction for Cumulative Eligible Capital of a Partnership
1, record 7, English, Calculation%20of%20Deduction%20for%20Cumulative%20Eligible%20Capital%20of%20a%20Partnership
correct, Canada
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Publication number +T5017 E of Revenue Canada. 1, record 7, English, - Calculation%20of%20Deduction%20for%20Cumulative%20Eligible%20Capital%20of%20a%20Partnership
Record 7, French
Record 7, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 7, Main entry term, French
- Calcul de la déduction de la société de personnes à l'égard du montant cumulatif des immobilisations admissibles
1, record 7, French, Calcul%20de%20la%20d%C3%A9duction%20de%20la%20soci%C3%A9t%C3%A9%20de%20personnes%20%C3%A0%20l%27%C3%A9gard%20du%20montant%20cumulatif%20des%20immobilisations%20admissibles
correct, masculine noun, Canada
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Publication numéro +T5017 F de Revenu Canada. 1, record 7, French, - Calcul%20de%20la%20d%C3%A9duction%20de%20la%20soci%C3%A9t%C3%A9%20de%20personnes%20%C3%A0%20l%27%C3%A9gard%20du%20montant%20cumulatif%20des%20immobilisations%20admissibles
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2000-01-26
Record 8, English
Record 8, Subject field(s)
- Titles of Forms
- Taxation
Record 8, Main entry term, English
- Beneficiary Spouse Information and Calculation of Spousal Trust's Capital Gains Deduction
1, record 8, English, Beneficiary%20Spouse%20Information%20and%20Calculation%20of%20Spousal%20Trust%27s%20Capital%20Gains%20Deduction
correct, Canada
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
Publication number +T3 SCH 5 of Revenue Canada. 1, record 8, English, - Beneficiary%20Spouse%20Information%20and%20Calculation%20of%20Spousal%20Trust%27s%20Capital%20Gains%20Deduction
Record 8, French
Record 8, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 8, Main entry term, French
- Renseignements sur le conjoint bénéficiaire et calcul de la déduction pour gains en capital d'une fiducie au profit du conjoint
1, record 8, French, Renseignements%20sur%20le%20conjoint%20b%C3%A9n%C3%A9ficiaire%20et%20calcul%20de%20la%20d%C3%A9duction%20pour%20gains%20en%20capital%20d%27une%20fiducie%20au%20profit%20du%20conjoint
correct, masculine noun, Canada
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Publication numéro +T3 SCH 5 de Revenu Canada. 1, record 8, French, - Renseignements%20sur%20le%20conjoint%20b%C3%A9n%C3%A9ficiaire%20et%20calcul%20de%20la%20d%C3%A9duction%20pour%20gains%20en%20capital%20d%27une%20fiducie%20au%20profit%20du%20conjoint
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1999-07-19
Record 9, English
Record 9, Subject field(s)
- Taxation
Record 9, Main entry term, English
- capital reserve deduction 1, record 9, English, capital%20reserve%20deduction
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
Approval of client's capital reserve computation and deduction. 1, record 9, English, - capital%20reserve%20deduction
Record number: 9, Textual support number: 1 OBS
Term extracted from the Taxation Operations Manual 40(10)0-A1, form T2203, of Revenue Canada, 2-1999. 2, record 9, English, - capital%20reserve%20deduction
Record 9, French
Record 9, Domaine(s)
- Fiscalité
Record 9, Main entry term, French
- déduction de la réserve en capital
1, record 9, French, d%C3%A9duction%20de%20la%20r%C3%A9serve%20en%20capital
feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Approbation du calcul et de la déduction de la réserve en capital du client. 1, record 9, French, - d%C3%A9duction%20de%20la%20r%C3%A9serve%20en%20capital
Record number: 9, Textual support number: 1 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999. 2, record 9, French, - d%C3%A9duction%20de%20la%20r%C3%A9serve%20en%20capital
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1999-03-02
Record 10, English
Record 10, Subject field(s)
- Titles of Forms
- Taxation
Record 10, Main entry term, English
- Capital Gains Deduction and Election 1, record 10, English, Capital%20Gains%20Deduction%20and%20Election
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
Form number: TD6342-000. 1, record 10, English, - Capital%20Gains%20Deduction%20and%20Election
Record 10, Key term(s)
- TD6342-000
Record 10, French
Record 10, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 10, Main entry term, French
- Déduction pour gains en capital et choix
1, record 10, French, D%C3%A9duction%20pour%20gains%20en%20capital%20et%20choix
feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Numéro de formulaire : FP6342-000. 1, record 10, French, - D%C3%A9duction%20pour%20gains%20en%20capital%20et%20choix
Record 10, Key term(s)
- FP6342-000
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1995-12-01
Record 11, English
Record 11, Subject field(s)
- Taxation
Record 11, Main entry term, English
- enhanced capital deduction 1, record 11, English, enhanced%20capital%20deduction
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record 11, French
Record 11, Domaine(s)
- Fiscalité
Record 11, Main entry term, French
- abattement de capital majoré
1, record 11, French, abattement%20de%20capital%20major%C3%A9
masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
Source : Projet de loi - juillet 1995, Loi de l'impôt sur le revenu, article 190.17(1). 1, record 11, French, - abattement%20de%20capital%20major%C3%A9
Record 11, Spanish
Record 11, Textual support, Spanish
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