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CAPITAL PROPERTY [38 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)

Investment

tangible capital property 1, record 1, English, tangible%20capital%20property
correct

Record 1, French

Record 1, Domaine(s)

Investissements et placements

bien en immobilisation corporel 1, record 1, French, bien%20en%20immobilisation%20corporel
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

non-depreciable capital property 1, record 2, English, non%2Ddepreciable%20capital%20property
correct

Record 2, French

Record 2, Domaine(s)

Fiscalité

bien en immobilisation non amortissable 1, record 2, French, bien%20en%20immobilisation%20non%20amortissable
correct, masculine noun

Record 2, Spanish

Save record 2

Record 3 - internal organization data 2016-01-26

Record 3, English

Record 3, Subject field(s)

Taxation
Agriculture - General
Commercial Fishing

QFFP taxable capital gain 1, record 3, English, QFFP%20taxable%20capital%20gain
correct

qualified farm or fishing property taxable capital gain 2, record 3, English, qualified%20farm%20or%20fishing%20property%20taxable%20capital%20gain
correct

Record 3, French

Record 3, Domaine(s)

Fiscalité
Agriculture - Généralités
Pêche commerciale

gain en capital imposable (BAPA) 1, record 3, French, gain%20en%20capital%20imposable%20%28BAPA%29
correct, masculine noun

gain en capital imposable (biens agricoles ou de pêche admissibles) 2, record 3, French, gain%20en%20capital%20imposable%20%28biens%20agricoles%20ou%20de%20p%C3%AAche%20admissibles%29
correct, masculine noun

Record 3, Spanish

Save record 3

Record 4 - internal organization data 2015-06-30

Record 4, English

Record 4, Subject field(s)

Taxation

depreciable capital property 1, record 4, English, depreciable%20capital%20property
correct

Record number: 4, Textual support number: 1 CONT

In addition, the Government intends to continue the consultation launched in Economic Action Plan 2014 on the conversion of eligible capital property into a new class of depreciable capital property. 2, record 4, English, - depreciable%20capital%20property

Record 4, French

Record 4, Domaine(s)

Fiscalité

immobilisation amortissable 1, record 4, French, immobilisation%20amortissable
correct, feminine noun

bien en immobilisation amortissable 2, record 4, French, bien%20en%20immobilisation%20amortissable
correct, masculine noun
bien amortissable 3, record 4, French, bien%20amortissable
masculine noun

Record 4, Spanish

Save record 4

Record 5 - internal organization data 2015-06-30

Record 5, English

Record 5, Subject field(s)

Taxation

capital property 1, record 5, English, capital%20property
correct

Record number: 5, Textual support number: 1 CONT

The definition of capital property found in the Income Tax Act includes any depreciable property of the taxpayer; and any property (other than depreciable property); any gain or loss from which would, if the property were disposed of, be a capital gain or capital loss, as the case may be, of the taxpayer. 2, record 5, English, - capital%20property

Record number: 5, Textual support number: 2 CONT

Capital property includes fixed assets and items that are purchased for investment purposes, such as stocks and bonds. 3, record 5, English, - capital%20property

Record number: 5, Textual support number: 1 OBS

The definition excludes property the sale of which would be taken into account in computing ordinary income, eligible capital property including intangibles, cultural property, resource properties, insurance policies and timber resource properties. 2, record 5, English, - capital%20property

Record 5, French

Record 5, Domaine(s)

Fiscalité

immobilisation 1, record 5, French, immobilisation
correct, see observation, feminine noun, plural

bien en immobilisation 2, record 5, French, bien%20en%20immobilisation
correct, see observation, masculine noun

Record number: 5, Textual support number: 1 DEF

Bien de nature relativement permanente dont le coût doit être immobilisé et peut, dans certains cas, être déduit dans le calcul du bénéfice imposable d'un certain nombre d'exercices par voie d'amortissement. 3, record 5, French, - immobilisation

Record number: 5, Textual support number: 1 CONT

Selon la Loi de l'impôt sur le revenu «bien en immobilisation» signifie : tous biens amortissables du contribuable; tous biens (autres que des biens amortissables), dont la disposition, s'il y avait disposition, se traduirait pour le contribuable par un gain ou une perte en capital, suivant le cas. 4, record 5, French, - immobilisation

Record number: 5, Textual support number: 1 OBS

La définition exclut les biens pour lesquels on doit tenir compte de la vente dans le calcul du revenu ordinaire, les immobilisations admissibles comprenant les biens incorporels, les biens culturels, les avoirs miniers, les polices d'assurance et les avoirs forestiers. 4, record 5, French, - immobilisation

Record 5, Spanish

Save record 5

Record 6 - internal organization data 2014-03-05

Record 6, English

Record 6, Subject field(s)

Taxation

eligible capital property 1, record 6, English, eligible%20capital%20property
correct

ECP 2, record 6, English, ECP
correct

Record number: 6, Textual support number: 1 DEF

A property that does not physically exist but gives a lasting economic benefit. 3, record 6, English, - eligible%20capital%20property

Record number: 6, Textual support number: 1 CONT

Eligible capital property of a taxpayer means any property, a part of the consideration for the disposition of which would, if the taxpayer disposed of the property, be an eligible capital amount in respect of a business. 4, record 6, English, - eligible%20capital%20property

Record number: 6, Textual support number: 2 CONT

Licences of an indeterminate period are considered eligible capital property, three-fourths of the costs of which may be written off on a 7 per cent declining balance basis. 5, record 6, English, - eligible%20capital%20property

Record 6, French

Record 6, Domaine(s)

Fiscalité

bien en immobilisation admissible 1, record 6, French, bien%20en%20immobilisation%20admissible
correct, see observation, masculine noun

BIA 1, record 6, French, BIA
correct, masculine noun

immobilisations admissibles 2, record 6, French, immobilisations%20admissibles
correct, see observation, feminine noun, plural

Record number: 6, Textual support number: 1 DEF

Bien qui n'existe pas réellement, mais qui procure un avantage économique. 3, record 6, French, - bien%20en%20immobilisation%20admissible

Record number: 6, Textual support number: 1 CONT

Bien dont la disposition aurait pour contrepartie partielle un montant en immobilisations admissibles au titre d'une entreprise. 4, record 6, French, - bien%20en%20immobilisation%20admissible

Record number: 6, Textual support number: 1 OBS

Le terme «bien en immobilisation admissible» est généralement utilisé au pluriel tandis que celui d'«immobilisations admissibles» est toujours utilisé au pluriel. 5, record 6, French, - bien%20en%20immobilisation%20admissible

Record 6, Key term(s)

bien en immobilisations admissibles

Record 6, Spanish

Save record 6

Record 7 - internal organization data 2013-04-17

Record 7, English

Record 7, Subject field(s)

Property Law (civil law)
Property Law (common law)

appreciated capital property 1, record 7, English, appreciated%20capital%20property
correct

Record number: 7, Textual support number: 1 CONT

It is proposed that this limit be further increased by 25 per cent of any taxable capital gain arising from the donation of appreciated capital property to continue to ensure that any tax liability arising from the donation of such property can be offset by tax credits in the year of donation. 1, record 7, English, - appreciated%20capital%20property

Record 7, French

Record 7, Domaine(s)

Droit des biens et de la propriété (droit civil)
Droit des biens et de la propriété (common law)

bien en capital à valeur accrue 1, record 7, French, bien%20en%20capital%20%C3%A0%20valeur%20accrue
correct, masculine noun

Record number: 7, Textual support number: 1 CONT

Il est proposé de hausser cette limite de 25 p. 100 de tout gain en capital imposable résultant du don d'un bien en capital à valeur accrue pour continuer de faire en sorte que toute obligation fiscale résultant du don d'un tel bien puisse être compensée par des crédits d'impôt pour l'année du don. 2, record 7, French, - bien%20en%20capital%20%C3%A0%20valeur%20accrue

Record 7, Spanish

Save record 7

Record 8 - internal organization data 2008-10-24

Record 8, English

Record 8, Subject field(s)

Titles of Forms
Taxation
Real Estate

Summary of Reserves on Dispositions of Capital Property 1, record 8, English, Summary%20of%20Reserves%20on%20Dispositions%20of%20Capital%20Property
correct, Canada

Record number: 8, Textual support number: 1 OBS

Canada Revenue Agency's form T2017 E. 2, record 8, English, - Summary%20of%20Reserves%20on%20Dispositions%20of%20Capital%20Property

Record 8, French

Record 8, Domaine(s)

Titres de formulaires administratifs
Fiscalité
Immobilier

Sommaire des provisions concernant des dispositions d'immobilisations 1, record 8, French, Sommaire%20des%20provisions%20concernant%20des%20dispositions%20d%27immobilisations
correct, masculine noun, Canada

Record number: 8, Textual support number: 1 OBS

Formulaire T2017 F de l'Agence du revenu du Canada. 2, record 8, French, - Sommaire%20des%20provisions%20concernant%20des%20dispositions%20d%27immobilisations

Record 8, Spanish

Save record 8

Record 9 - internal organization data 2008-09-26

Record 9, English

Record 9, Subject field(s)

Titles of Documents and Works
Real Estate

Leasing property-Capital cost allowance restrictions, and its Special Release 1, record 9, English, Leasing%20property%2DCapital%20cost%20allowance%20restrictions%2C%20and%20its%20Special%20Release
correct, Canada

Record number: 9, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-443SR. 1, record 9, English, - Leasing%20property%2DCapital%20cost%20allowance%20restrictions%2C%20and%20its%20Special%20Release

Record 9, French

Record 9, 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 9, 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: 9, Textual support number: 1 OBS

Bulletin d'interprétation IT-443SR de l'Agence du revenu du Canada. 1, record 9, 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 9, Spanish

Save record 9

Record 10 - internal organization data 2008-09-26

Record 10, English

Record 10, Subject field(s)

Titles of Documents and Works
Taxation
Urban Housing

Rental property-Capital cost allowance restrictions 1, record 10, English, Rental%20property%2DCapital%20cost%20allowance%20restrictions
correct, Canada

Record number: 10, Textual support number: 1 OBS

Interpretation Bulletin IT-195R4. 2, record 10, English, - Rental%20property%2DCapital%20cost%20allowance%20restrictions

Record 10, French

Record 10, Domaine(s)

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

Biens locatifs - Restrictions relatives à la déduction pour amortissement 1, record 10, French, Biens%20locatifs%20%2D%20Restrictions%20relatives%20%C3%A0%20la%20d%C3%A9duction%20pour%20amortissement
correct, masculine noun, Canada

Record number: 10, Textual support number: 1 OBS

Bulletin d'interprétation IT-195R4 de l'Agence du revenu du Canada. 2, record 10, French, - Biens%20locatifs%20%2D%20Restrictions%20relatives%20%C3%A0%20la%20d%C3%A9duction%20pour%20amortissement

Record 10, Spanish

Save record 10

Record 11 - internal organization data 2008-09-08

Record 11, English

Record 11, Subject field(s)

Titles of Documents and Works
Taxation

Transactions Involving Eligible Capital Property 1, record 11, English, Transactions%20Involving%20Eligible%20Capital%20Property
correct, Canada

Record number: 11, Textual support number: 1 OBS

Canada Revenue Agency's publication IT123R6. 2, record 11, English, - Transactions%20Involving%20Eligible%20Capital%20Property

Record 11, French

Record 11, Domaine(s)

Titres de documents et d'œuvres
Fiscalité

Transactions mettant en jeu des immobilisations admissibles 1, record 11, French, Transactions%20mettant%20en%20jeu%20des%20immobilisations%20admissibles
correct, feminine noun, Canada

Record number: 11, Textual support number: 1 OBS

Publication IT123R6 de l'Agence du revenu du Canada. 1, record 11, French, - Transactions%20mettant%20en%20jeu%20des%20immobilisations%20admissibles

Record 11, Spanish

Save record 11

Record 12 - internal organization data 2008-06-25

Record 12, English

Record 12, Subject field(s)

Titles of Monographs
Taxation
Accounting

Capital cost allowance-Proceeds of disposition of depreciable property 1, record 12, English, Capital%20cost%20allowance%2DProceeds%20of%20disposition%20of%20depreciable%20property
correct, Canada

Record number: 12, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-220R2. 2, record 12, English, - Capital%20cost%20allowance%2DProceeds%20of%20disposition%20of%20depreciable%20property

Record 12, French

Record 12, Domaine(s)

Titres de monographies
Fiscalité
Comptabilité

Déduction pour amortissement - Produits de disposition de biens amortissables 1, record 12, French, D%C3%A9duction%20pour%20amortissement%20%2D%20Produits%20de%20disposition%20de%20biens%20amortissables
correct, feminine noun, Canada

Record number: 12, Textual support number: 1 OBS

Bulletin d'interprétation IT-220R2 de l'Agence du revenu du Canada. 2, record 12, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Produits%20de%20disposition%20de%20biens%20amortissables

Record 12, Spanish

Save record 12

Record 13 - internal organization data 2008-06-25

Record 13, English

Record 13, Subject field(s)

Titles of Monographs
Taxation
Accounting

Capital cost allowance-Depreciable property 1, record 13, English, Capital%20cost%20allowance%2DDepreciable%20property
correct, Canada

Record number: 13, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-128R. 2, record 13, English, - Capital%20cost%20allowance%2DDepreciable%20property

Record 13, French

Record 13, Domaine(s)

Titres de monographies
Fiscalité
Comptabilité

Déduction pour amortissement - Biens amortissables 1, record 13, French, D%C3%A9duction%20pour%20amortissement%20%2D%20Biens%20amortissables
correct, feminine noun, Canada

Record number: 13, Textual support number: 1 OBS

Bulletin d'interprétation IT-128R de l'Agence du revenu du Canada. 2, record 13, French, - D%C3%A9duction%20pour%20amortissement%20%2D%20Biens%20amortissables

Record 13, Spanish

Save record 13

Record 14 - internal organization data 2008-06-25

Record 14, English

Record 14, Subject field(s)

Titles of Monographs
Taxation
Real Estate

Capital Property-Some Adjustments to Cost Base 1, record 14, English, Capital%20Property%2DSome%20Adjustments%20to%20Cost%20Base
correct, Canada

Record number: 14, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-456R. 2, record 14, English, - Capital%20Property%2DSome%20Adjustments%20to%20Cost%20Base

Record 14, French

Record 14, Domaine(s)

Titres de monographies
Fiscalité
Immobilier

Biens en immobilisation - Certains rajustements du prix de base 1, record 14, French, Biens%20en%20immobilisation%20%2D%20Certains%20rajustements%20du%20prix%20de%20base
correct, masculine noun, Canada

Record number: 14, Textual support number: 1 OBS

Bulletin d'interprétation IT-456R de l'Agence du revenu du Canada. 2, record 14, French, - Biens%20en%20immobilisation%20%2D%20Certains%20rajustements%20du%20prix%20de%20base

Record 14, Spanish

Save record 14

Record 15 - internal organization data 2008-03-26

Record 15, English

Record 15, Subject field(s)

Titles of Documents and Works
Taxation

Profit, Capital Gains and Losses from the Sale of Real Estate, Including Farmland and Inherited Land and Conversion of Real Estate from Capital Property to Inventory and Vice Versa 1, record 15, English, Profit%2C%20Capital%20Gains%20and%20Losses%20from%20the%20Sale%20of%20Real%20Estate%2C%20Including%20Farmland%20and%20Inherited%20Land%20and%20Conversion%20of%20Real%20Estate%20from%20Capital%20Property%20to%20Inventory%20and%20Vice%20Versa
correct, Canada

Record number: 15, Textual support number: 1 OBS

Canada Revenue Agency's interpretation bulletin IT-218. 1, record 15, English, - Profit%2C%20Capital%20Gains%20and%20Losses%20from%20the%20Sale%20of%20Real%20Estate%2C%20Including%20Farmland%20and%20Inherited%20Land%20and%20Conversion%20of%20Real%20Estate%20from%20Capital%20Property%20to%20Inventory%20and%20Vice%20Versa

Record 15, French

Record 15, Domaine(s)

Titres de documents et d'œuvres
Fiscalité

Bénéfices, gains en capital et pertes provenant de la vente de biens immeubles, y compris les terres agricoles et les terres transmises par décès et la conversion de biens immeubles qui sont des biens en immobilisations en biens figurant dans un inventaire et vice versa 1, record 15, French, B%C3%A9n%C3%A9fices%2C%20gains%20en%20capital%20et%20pertes%20provenant%20de%20la%20vente%20de%20biens%20immeubles%2C%20y%20compris%20les%20terres%20agricoles%20et%20les%20terres%20transmises%20par%20d%C3%A9c%C3%A8s%20et%20la%20conversion%20de%20biens%20immeubles%20qui%20sont%20des%20biens%20en%20immobilisations%20en%20biens%20figurant%20dans%20un%20inventaire%20et%20vice%20versa
correct, masculine noun, Canada

Record number: 15, Textual support number: 1 OBS

Bulletin d'interprétation IT-218 de l'Agence du revenu du Canada. 1, record 15, French, - B%C3%A9n%C3%A9fices%2C%20gains%20en%20capital%20et%20pertes%20provenant%20de%20la%20vente%20de%20biens%20immeubles%2C%20y%20compris%20les%20terres%20agricoles%20et%20les%20terres%20transmises%20par%20d%C3%A9c%C3%A8s%20et%20la%20conversion%20de%20biens%20immeubles%20qui%20sont%20des%20biens%20en%20immobilisations%20en%20biens%20figurant%20dans%20un%20inventaire%20et%20vice%20versa

Record 15, Spanish

Save record 15

Record 16 - internal organization data 2007-07-16

Record 16, English

Record 16, Subject field(s)

Taxation

capital real property 1, record 16, English, capital%20real%20property
correct

Record number: 16, Textual support number: 1 OBS

For example, land and buildings. 2, record 16, English, - capital%20real%20property

Record 16, French

Record 16, Domaine(s)

Fiscalité

bien immeuble 1, record 16, French, bien%20immeuble
correct, masculine noun

immobilisation (immeuble) 2, record 16, French, immobilisation%20%28immeuble%29
feminine noun

Record number: 16, Textual support number: 1 OBS

Tels que terrain ou bâtiment. 1, record 16, French, - bien%20immeuble

Record number: 16, Textual support number: 2 OBS

«bien immeuble» : Terme et équivalent utilisés dans la documentation portant sur la taxe sur les produits et services. 3, record 16, French, - bien%20immeuble

Record number: 16, Textual support number: 1 CONT

Immobilisations (immeubles). Sous réserve du paragraphe 211(1), le présent article ne s'applique pas aux biens acquis par l'inscrit qui est un particulier [...] 2, record 16, French, - bien%20immeuble

Record 16, Spanish

Save record 16

Record 17 - internal organization data 2007-01-26

Record 17, English

Record 17, Subject field(s)

Titles of Forms
Taxation

Dispositions of Capital Property 1, record 17, English, Dispositions%20of%20Capital%20Property
correct, Canada

Record number: 17, Textual support number: 1 OBS

Canada Revenue Agency. 1, record 17, English, - Dispositions%20of%20Capital%20Property

Record number: 17, Textual support number: 2 OBS

Form T3SCH1. 1, record 17, English, - Dispositions%20of%20Capital%20Property

Record 17, French

Record 17, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Dispositions d'immobilisations 1, record 17, French, Dispositions%20d%27immobilisations
correct, feminine noun, Canada

Record 18 - internal organization data 2004-11-25

Record 18, English

Record 18, Subject field(s)

Titles of Federal Government Programs (Canadian)
Real Estate

Real Property Capital Investment Strategy 1, record 18, English, Real%20Property%20Capital%20Investment%20Strategy
correct

Record number: 18, Textual support number: 1 OBS

In September 1988, Cabinet approved a Real Property Capital Investment Strategy for the National Capital Region. 1, record 18, English, - Real%20Property%20Capital%20Investment%20Strategy

Record 18, French

Record 18, Domaine(s)

Titres de programmes fédéraux (Gouvernement canadien)
Immobilier

Stratégie d'investissement touchant les biens immobiliers 1, record 18, French, Strat%C3%A9gie%20d%27investissement%20touchant%20les%20biens%20immobiliers
correct, feminine noun

Record number: 18, Textual support number: 1 OBS

En septembre 1988, le Cabinet a approuvé une stratégie d'investissement touchant les biens immobiliers pour la capitale nationale. 1, record 18, French, - Strat%C3%A9gie%20d%27investissement%20touchant%20les%20biens%20immobiliers

Record 18, Spanish

Save record 18

Record 19 - internal organization data 2002-12-19

Record 19, English

Record 19, Subject field(s)

Financial and Budgetary Management
Stock Exchange

property capital 1, record 19, English, property%20capital

Record number: 19, Textual support number: 1 OBS

That part of the capital held in the form of evidence of ownership such as stocks, bonds, and mortgages. 1, record 19, English, - property%20capital

Record 19, French

Record 19, Domaine(s)

Gestion budgétaire et financière
Bourse

capital de propriété 1, record 19, French, capital%20de%20propri%C3%A9t%C3%A9
masculine noun

Record 19, Spanish

Record 19, Campo(s) temático(s)

Gestión presupuestaria y financiera
Bolsa de valores

capital constituido por valores mobiliarios 1, record 19, Spanish, capital%20constituido%20por%20valores%20mobiliarios
masculine noun

Save record 19

Record 20 - internal organization data 2000-07-13

Record 20, English

Record 20, Subject field(s)

Titles of Forms
Taxation

Election by an Emigrant to Defer Deemed Disposition of Property and Capital Gains Thereon 1, record 20, English, Election%20by%20an%20Emigrant%20to%20Defer%20Deemed%20Disposition%20of%20Property%20and%20Capital%20Gains%20Thereon
correct, Canada

Record number: 20, Textual support number: 1 OBS

Form T2061, Revenue Canada Taxation. 1, record 20, English, - Election%20by%20an%20Emigrant%20to%20Defer%20Deemed%20Disposition%20of%20Property%20and%20Capital%20Gains%20Thereon

Record 20, French

Record 20, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Choix de report par un émigrant de la disposition présumée d'un bien et des gains en capital y afférents 1, record 20, French, Choix%20de%20report%20par%20un%20%C3%A9migrant%20de%20la%20disposition%20pr%C3%A9sum%C3%A9e%20d%27un%20bien%20et%20des%20gains%20en%20capital%20y%20aff%C3%A9rents
correct, masculine noun, Canada

Record number: 20, Textual support number: 1 OBS

Formule T2061, Revenu Canada Impôt. 1, record 20, French, - Choix%20de%20report%20par%20un%20%C3%A9migrant%20de%20la%20disposition%20pr%C3%A9sum%C3%A9e%20d%27un%20bien%20et%20des%20gains%20en%20capital%20y%20aff%C3%A9rents

Record 20, Spanish

Save record 20

Record 21 - internal organization data 2000-07-13

Record 21, English

Record 21, Subject field(s)

Titles of Forms
Taxation

Election for Deemed Disposition and Reacquisition of Capital Property of a Trust Governed by an Employees’ Profit Sharing Plan under Subsection 144(4. 2) 1, record 21, English, Election%20for%20Deemed%20Disposition%20and%20Reacquisition%20of%20Capital%20Property%20of%20a%20Trust%20Governed%20by%20an%20Employees%26rsquo%3B%20Profit%20Sharing%20Plan%20under%20Subsection%20144%284%2E%202%29
correct, Canada

Record number: 21, Textual support number: 1 OBS

Form T3009, Revenue Canada Taxation. 2, record 21, English, - Election%20for%20Deemed%20Disposition%20and%20Reacquisition%20of%20Capital%20Property%20of%20a%20Trust%20Governed%20by%20an%20Employees%26rsquo%3B%20Profit%20Sharing%20Plan%20under%20Subsection%20144%284%2E%202%29

Record 21, French

Record 21, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Exercice d'un choix pour la disposition ou l'acquisition de nouveau d'un bien en capital d'une fiducie régie par un régime de participation des employés aux bénéfices, en vertu du paragraphe 144(4.2) 1, record 21, French, Exercice%20d%27un%20choix%20pour%20la%20disposition%20ou%20l%27acquisition%20de%20nouveau%20d%27un%20bien%20en%20capital%20d%27une%20fiducie%20r%C3%A9gie%20par%20un%20r%C3%A9gime%20de%20participation%20des%20employ%C3%A9s%20aux%20b%C3%A9n%C3%A9fices%2C%20en%20vertu%20du%20paragraphe%20144%284%2E2%29
correct, masculine noun, Canada

Record number: 21, Textual support number: 1 OBS

Formulaire T3009, Revenu Canada Impôt. 2, record 21, French, - Exercice%20d%27un%20choix%20pour%20la%20disposition%20ou%20l%27acquisition%20de%20nouveau%20d%27un%20bien%20en%20capital%20d%27une%20fiducie%20r%C3%A9gie%20par%20un%20r%C3%A9gime%20de%20participation%20des%20employ%C3%A9s%20aux%20b%C3%A9n%C3%A9fices%2C%20en%20vertu%20du%20paragraphe%20144%284%2E2%29

Record 21, Spanish

Save record 21

Record 22 - internal organization data 2000-07-13

Record 22, English

Record 22, Subject field(s)

Titles of Forms
Taxation
Life Insurance

Election Under Subsection 138. 1(4) of the Deemed Disposition of Capital Property of a Life Insurance Segregated Fund 1, record 22, English, Election%20Under%20Subsection%20138%2E%201%284%29%20of%20the%20Deemed%20Disposition%20of%20Capital%20Property%20of%20a%20Life%20Insurance%20Segregated%20Fund
correct, Canada

Election for Deemed Disposition and Reacquisition of Capital Property of a Life Insurance Segregated Fund under Subsection 138. 4(4) 2, record 22, English, Election%20for%20Deemed%20Disposition%20and%20Reacquisition%20of%20Capital%20Property%20of%20a%20Life%20Insurance%20Segregated%20Fund%20under%20Subsection%20138%2E%204%284%29
former designation, correct, Canada

Record number: 22, Textual support number: 1 OBS

Form T3018, Revenue Canada Taxation. 2, record 22, English, - Election%20Under%20Subsection%20138%2E%201%284%29%20of%20the%20Deemed%20Disposition%20of%20Capital%20Property%20of%20a%20Life%20Insurance%20Segregated%20Fund

Record 22, French

Record 22, Domaine(s)

Titres de formulaires administratifs
Fiscalité
Assurance sur la vie

Choix, en vertu du paragraphe 138.4(4), d'une réputée disposition ou acquisition à nouveau d'un bien en immobilisation d'une police d'assurance-vie à fonds réservé 1, record 22, French, Choix%2C%20en%20vertu%20du%20paragraphe%20138%2E4%284%29%2C%20d%27une%20r%C3%A9put%C3%A9e%20disposition%20ou%20acquisition%20%C3%A0%20nouveau%20d%27un%20bien%20en%20immobilisation%20d%27une%20police%20d%27assurance%2Dvie%20%C3%A0%20fonds%20r%C3%A9serv%C3%A9
correct, masculine noun, Canada

Record number: 22, Textual support number: 1 OBS

Formule T3018, Revenu Canada Impôt. 1, record 22, French, - Choix%2C%20en%20vertu%20du%20paragraphe%20138%2E4%284%29%2C%20d%27une%20r%C3%A9put%C3%A9e%20disposition%20ou%20acquisition%20%C3%A0%20nouveau%20d%27un%20bien%20en%20immobilisation%20d%27une%20police%20d%27assurance%2Dvie%20%C3%A0%20fonds%20r%C3%A9serv%C3%A9

Record 22, Spanish

Save record 22

Record 23 - internal organization data 2000-04-04

Record 23, English

Record 23, Subject field(s)

Titles of Forms
Taxation

capital gains on gifts of certain property 1, record 23, English, capital%20gains%20on%20gifts%20of%20certain%20property
correct

Record number: 23, 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 23, English, - capital%20gains%20on%20gifts%20of%20certain%20property

Record 23, French

Record 23, Domaine(s)

Titres de formulaires administratifs
Fiscalité

gains en capital résultant du don de certaines immobilisations 1, record 23, French, gains%20en%20capital%20r%C3%A9sultant%20du%20don%20de%20certaines%20immobilisations
correct, masculine noun

Record number: 23, 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 23, French, - gains%20en%20capital%20r%C3%A9sultant%20du%20don%20de%20certaines%20immobilisations

Record 23, Spanish

Save record 23

Record 24 - internal organization data 2000-03-20

Record 24, English

Record 24, Subject field(s)

Titles of Forms
Taxation

Election by an Emigrant to Report Deemed Dispositions of Taxable Canadian Property and Capital Gains and/or Losses Thereon 1, record 24, English, Election%20by%20an%20Emigrant%20to%20Report%20Deemed%20Dispositions%20of%20Taxable%20Canadian%20Property%20and%20Capital%20Gains%20and%2For%20Losses%20Thereon
correct

Record number: 24, Textual support number: 1 OBS

Publication number T2061A of Revenue Canada. 1, record 24, English, - Election%20by%20an%20Emigrant%20to%20Report%20Deemed%20Dispositions%20of%20Taxable%20Canadian%20Property%20and%20Capital%20Gains%20and%2For%20Losses%20Thereon

Record 24, French

Record 24, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Choix exercé par un émigrant, de déclarer des dispositions présumées de biens canadiens imposables et les gains ou pertes en capital s'y rapportant 1, record 24, French, Choix%20exerc%C3%A9%20par%20un%20%C3%A9migrant%2C%20de%20d%C3%A9clarer%20des%20dispositions%20pr%C3%A9sum%C3%A9es%20de%20biens%20canadiens%20imposables%20et%20les%20gains%20ou%20pertes%20en%20capital%20s%27y%20rapportant
correct, masculine noun

Record number: 24, Textual support number: 1 OBS

Publication numéro T2061A de Revenu Canada. 1, record 24, French, - Choix%20exerc%C3%A9%20par%20un%20%C3%A9migrant%2C%20de%20d%C3%A9clarer%20des%20dispositions%20pr%C3%A9sum%C3%A9es%20de%20biens%20canadiens%20imposables%20et%20les%20gains%20ou%20pertes%20en%20capital%20s%27y%20rapportant

Record 24, Spanish

Save record 24

Record 25 - internal organization data 2000-03-07

Record 25, English

Record 25, Subject field(s)

Titles of Forms
Taxation

Supplementary Schedule for Dispositions of Capital Property Acquired Before 1972 1, record 25, English, Supplementary%20Schedule%20for%20Dispositions%20of%20Capital%20Property%20Acquired%20Before%201972
correct, Canada

Record number: 25, Textual support number: 1 OBS

Publication number +T1105 E of Revenue Canada. 1, record 25, English, - Supplementary%20Schedule%20for%20Dispositions%20of%20Capital%20Property%20Acquired%20Before%201972

Record 25, French

Record 25, Domaine(s)

Titres de formulaires administratifs
Fiscalité

État supplémentaire des dispositions d'immobilisations acquises avant 1972 1, record 25, French, %C3%89tat%20suppl%C3%A9mentaire%20des%20dispositions%20d%27immobilisations%20acquises%20avant%201972
correct, masculine noun, Canada

Record number: 25, Textual support number: 1 OBS

Publication numéro T1105 F de Revenu Canada. 1, record 25, French, - %C3%89tat%20suppl%C3%A9mentaire%20des%20dispositions%20d%27immobilisations%20acquises%20avant%201972

Record 25, Spanish

Save record 25

Record 26 - internal organization data 2000-03-07

Record 26, English

Record 26, Subject field(s)

Titles of Forms
Taxation

Election to claim a Capital Gains Reserve for Individuals(other than trusts) when Calculating the Amount of a Capital Gain Using the Replacement Property Rules 1, record 26, English, Election%20to%20claim%20a%20Capital%20Gains%20Reserve%20for%20Individuals%28other%20than%20trusts%29%20when%20Calculating%20the%20Amount%20of%20a%20Capital%20Gain%20Using%20the%20Replacement%20Property%20Rules
correct, Canada

Record number: 26, Textual support number: 1 OBS

Publication number T1030 of Revenue Canada. 1, record 26, English, - Election%20to%20claim%20a%20Capital%20Gains%20Reserve%20for%20Individuals%28other%20than%20trusts%29%20when%20Calculating%20the%20Amount%20of%20a%20Capital%20Gain%20Using%20the%20Replacement%20Property%20Rules

Record 26, French

Record 26, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Choix à exercer par des particuliers (autres que des fiducies) pour la déduction d'une réserve pour gains en capital au moment du calcul du montant d'un gain capital suivant 1, record 26, French, Choix%20%C3%A0%20exercer%20par%20des%20particuliers%20%28autres%20que%20des%20fiducies%29%20pour%20la%20d%C3%A9duction%20d%27une%20r%C3%A9serve%20pour%20gains%20en%20capital%20au%20moment%20du%20calcul%20du%20montant%20d%27un%20gain%20capital%20suivant
correct, masculine noun, Canada

Record number: 26, Textual support number: 1 OBS

Publication numéro T1030 de Revenu Canada. 1, record 26, French, - Choix%20%C3%A0%20exercer%20par%20des%20particuliers%20%28autres%20que%20des%20fiducies%29%20pour%20la%20d%C3%A9duction%20d%27une%20r%C3%A9serve%20pour%20gains%20en%20capital%20au%20moment%20du%20calcul%20du%20montant%20d%27un%20gain%20capital%20suivant

Record 26, Spanish

Save record 26

Record 27 - internal organization data 2000-01-26

Record 27, English

Record 27, Subject field(s)

Titles of Forms
Taxation

Summary of Dispositions of Capital Property 1, record 27, English, Summary%20of%20Dispositions%20of%20Capital%20Property
correct, Canada

Record number: 27, Textual support number: 1 OBS

Publication number +T2 SCH 6 E of Revenue Canada. 2, record 27, English, - Summary%20of%20Dispositions%20of%20Capital%20Property

Record 27, French

Record 27, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Résumé des dispositions des immobilisations 1, record 27, French, R%C3%A9sum%C3%A9%20des%20dispositions%20des%20immobilisations
correct, masculine noun, Canada

Résumé des dispositions de biens en immobilisation 2, record 27, French, R%C3%A9sum%C3%A9%20des%20dispositions%20de%20biens%20en%20immobilisation
former designation, correct, masculine noun, Canada

Record number: 27, Textual support number: 1 OBS

Publication numéro +T2 SCH 6 F de Revenu Canada. 1, record 27, French, - R%C3%A9sum%C3%A9%20des%20dispositions%20des%20immobilisations

Record 27, Spanish

Save record 27

Record 28 - internal organization data 2000-01-26

Record 28, English

Record 28, Subject field(s)

Titles of Forms
Taxation

Calculation of Reserves on Dispositions of Capital Property 1, record 28, English, Calculation%20of%20Reserves%20on%20Dispositions%20of%20Capital%20Property
correct, Canada

Record number: 28, Textual support number: 1 OBS

Publication number +T3 SCH 2 of Revenue Canada. 1, record 28, English, - Calculation%20of%20Reserves%20on%20Dispositions%20of%20Capital%20Property

Record 28, French

Record 28, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Calcul des provisions relatives aux dispositions d'immobilisations 1, record 28, French, Calcul%20des%20provisions%20relatives%20aux%20dispositions%20d%27immobilisations
correct, masculine noun, Canada

Record number: 28, Textual support number: 1 OBS

Publication numéro +T3 SCH 2 de Revenu Canada. 1, record 28, French, - Calcul%20des%20provisions%20relatives%20aux%20dispositions%20d%27immobilisations

Record 28, Spanish

Save record 28

Record 29 - internal organization data 1999-11-26

Record 29, English

Record 29, Subject field(s)

Titles of Federal Laws and Regulations (Canadian)
Private Law

National Capital Commission Traffic and Property Regulations 1, record 29, English, National%20Capital%20Commission%20Traffic%20and%20Property%20Regulations
correct, Canada

Record number: 29, Textual support number: 1 OBS

Pursuant of the National Capital Act. 1, record 29, English, - National%20Capital%20Commission%20Traffic%20and%20Property%20Regulations

Record 29, French

Record 29, Domaine(s)

Titres de lois et de règlements fédéraux canadiens
Droit privé

Règlement sur les propriétés de la Commission de la Capitale nationale et la circulation sur ces dernières 1, record 29, French, R%C3%A8glement%20sur%20les%20propri%C3%A9t%C3%A9s%20de%20la%20Commission%20de%20la%20Capitale%20nationale%20et%20la%20circulation%20sur%20ces%20derni%C3%A8res
correct, masculine noun, Canada

Record number: 29, Textual support number: 1 OBS

En vertu de la Loi sur la Capitale nationale. 1, record 29, French, - R%C3%A8glement%20sur%20les%20propri%C3%A9t%C3%A9s%20de%20la%20Commission%20de%20la%20Capitale%20nationale%20et%20la%20circulation%20sur%20ces%20derni%C3%A8res

Record 29, Spanish

Save record 29

Record 30 - internal organization data 1999-06-04

Record 30, English

Record 30, Subject field(s)

Titles of Programs and Courses
Accounting

Seized Property Working Capital Account 1, record 30, English, Seized%20Property%20Working%20Capital%20Account
correct

Record 30, French

Record 30, Domaine(s)

Titres de programmes et de cours
Comptabilité

Fonds de roulement des biens saisis 1, record 30, French, Fonds%20de%20roulement%20des%20biens%20saisis
correct, masculine noun

Record number: 30, Textual support number: 1 OBS

Source : Traduction des débats, Assemblée législative du Nouveau-Brunswick. 2, record 30, French, - Fonds%20de%20roulement%20des%20biens%20saisis

Record 30, Spanish

Save record 30

Record 31 - internal organization data 1995-08-07

Record 31, English

Record 31, Subject field(s)

Taxation

capital personal property 1, record 31, English, capital%20personal%20property
correct

Record number: 31, Textual support number: 1 CONT

Acquisition of capital personal property. Where a registrant acquires or imports personal property for use as capital property .... 2, record 31, English, - capital%20personal%20property

Record 31, French

Record 31, Domaine(s)

Fiscalité

bien meuble 1, record 31, French, bien%20meuble
correct, masculine noun

immobilisation (bien meuble) 2, record 31, French, immobilisation%20%28bien%20meuble%29
feminine noun

Record number: 31, Textual support number: 1 CONT

Immobilisations (biens meubles). [...] Les règles suivantes s'appliquent à l'inscrit qui acquiert ou importe un bien meuble à utiliser comme immobilisation [...] 2, record 31, French, - bien%20meuble

Record number: 31, Textual support number: 1 OBS

Par exemple, un bien amortissable. 1, record 31, French, - bien%20meuble

Record number: 31, Textual support number: 2 OBS

«bien meuble» : Terme et équivalent utilisés dans la documentation portant sur la taxe sur les produits et services. 3, record 31, French, - bien%20meuble

Record 31, Spanish

Save record 31

Record 32 - internal organization data 1995-01-03

Record 32, English

Record 32, Subject field(s)

Titles of Documents and Works

Election to Report a Capital Gain on Property Owned at the End of February 22, 1994 1, record 32, English, Election%20to%20Report%20a%20Capital%20Gain%20on%20Property%20Owned%20at%20the%20End%20of%20February%2022%2C%201994
Canada

Record 32, French

Record 32, Domaine(s)

Titres de documents et d'œuvres

Choix de déclarer un gain en capital sur un bien possédé en fin de journée le 22 février 1994 1, record 32, French, Choix%20de%20d%C3%A9clarer%20un%20gain%20en%20capital%20sur%20un%20bien%20poss%C3%A9d%C3%A9%20en%20fin%20de%20journ%C3%A9e%20le%2022%20f%C3%A9vrier%201994
Canada

Record number: 32, Textual support number: 1 OBS

Formulaire T-664 de Revenu Canada. Renseignement obtenu à Revenu Canada, Direction générale des programmes d'impôt. 1, record 32, French, - Choix%20de%20d%C3%A9clarer%20un%20gain%20en%20capital%20sur%20un%20bien%20poss%C3%A9d%C3%A9%20en%20fin%20de%20journ%C3%A9e%20le%2022%20f%C3%A9vrier%201994

Record 32, Spanish

Save record 32

Record 33 - internal organization data 1994-06-28

Record 33, English

Record 33, Subject field(s)

Investment
Taxation

surrender a capital property 1, record 33, English, surrender%20a%20capital%20property
verb

Record 33, French

Record 33, Domaine(s)

Investissements et placements
Fiscalité

délaisser une immobilisation 1, record 33, French, d%C3%A9laisser%20une%20immobilisation

Record number: 33, Textual support number: 1 OBS

Projet de loi : juillet 94, Loi de l'impôt sur le revenu 80.03(3). 1, record 33, French, - d%C3%A9laisser%20une%20immobilisation

Record 33, Spanish

Save record 33

Record 34 - internal organization data 1994-03-14

Record 34, English

Record 34, Subject field(s)

Accounting

appreciated capital property 1, record 34, English, appreciated%20capital%20property

Record 34, French

Record 34, Domaine(s)

Comptabilité

immobilisation à valeur accrue 1, record 34, French, immobilisation%20%C3%A0%20valeur%20accrue
proposal, feminine noun

Record number: 34, Textual support number: 1 DEF

Immobilisation dont la valeur augmente au fil du temps. 1, record 34, French, - immobilisation%20%C3%A0%20valeur%20accrue

Record 34, Spanish

Save record 34

Record 35 - internal organization data 1992-12-23

Record 35, English

Record 35, Subject field(s)

Taxation

non-qualifying real property capital gains dividend account 1, record 35, English, non%2Dqualifying%20real%20property%20capital%20gains%20dividend%20account

Record 35, French

Record 35, Domaine(s)

Fiscalité

compte de dividendes sur les gains en capital sur immeubles non admissibles 1, record 35, French, compte%20de%20dividendes%20sur%20les%20gains%20en%20capital%20sur%20immeubles%20non%20admissibles
masculine noun

Record number: 35, Textual support number: 1 OBS

Source : Voies et moyens - juin 92; LIR 131(6)c) 1, record 35, French, - compte%20de%20dividendes%20sur%20les%20gains%20en%20capital%20sur%20immeubles%20non%20admissibles

Record 35, Spanish

Save record 35

Record 36 - internal organization data 1992-02-28

Record 36, English

Record 36, Subject field(s)

Titles of Forms

Summary of Dispositions of Capital Property in the 19-Taxation Year 1, record 36, English, Summary%20of%20Dispositions%20of%20Capital%20Property%20in%20the%2019%2DTaxation%20Year
correct, Canada

Record number: 36, Textual support number: 1 OBS

Form T2S(6), Revenue Canada Taxation. 2, record 36, English, - Summary%20of%20Dispositions%20of%20Capital%20Property%20in%20the%2019%2DTaxation%20Year

Record 36, French

Record 36, Domaine(s)

Titres de formulaires administratifs

Résumé des dispositions de biens en immobilisation pour l'année d'imposition 19- 1, record 36, French, R%C3%A9sum%C3%A9%20des%20dispositions%20de%20biens%20en%20immobilisation%20pour%20l%27ann%C3%A9e%20d%27imposition%2019%2D
correct, Canada

Record number: 36, Textual support number: 1 OBS

Formule T2S(6), Revenu Canada Impôt. 2, record 36, French, - R%C3%A9sum%C3%A9%20des%20dispositions%20de%20biens%20en%20immobilisation%20pour%20l%27ann%C3%A9e%20d%27imposition%2019%2D

Record 36, Spanish

Save record 36

Record 37 - internal organization data 1984-07-12

Record 37, English

Record 37, Subject field(s)

National Accounting

property capital budget 1, record 37, English, property%20capital%20budget

Record number: 37, Textual support number: 1 CONT

The candidate distributes the property capital budget reports to various departments. (F-5432, 1981) 1, record 37, English, - property%20capital%20budget

Record 37, French

Record 37, Domaine(s)

Comptabilité nationale

budget des propriétés 1, record 37, French, budget%20des%20propri%C3%A9t%C3%A9s
masculine noun

Record number: 37, Textual support number: 1 CONT

Le titulaire distribue les rapports du budget des propriétés à divers services. 1, record 37, French, - budget%20des%20propri%C3%A9t%C3%A9s

Record 37, Spanish

Save record 37

Record 38 - internal organization data 1976-06-19

Record 38, English

Record 38, Subject field(s)

Real Estate

capital cost of property 1, record 38, English, capital%20cost%20of%20property

Record 38, French

Record 38, Domaine(s)

Immobilier

coût en capital des biens 1, record 38, French, co%C3%BBt%20en%20capital%20des%20biens
masculine noun

Record 38, Spanish

Save record 38

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Date Modified:: 2026-06-15

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CAPITAL PROPERTY [38 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, Main entry term, French

Record 2, Abbreviations, French

Record 2, Synonyms, French

Record 2, Textual support, French

Record 2, Textual support, Spanish

Record 3, Main entry term, English

Record 3, Abbreviations, English

Record 3, Synonyms, English

Record 3, Main entry term, French

Record 3, Abbreviations, French

Record 3, Synonyms, French

Record 3, Textual support, French

Record 3, Textual support, Spanish

Record 4, Main entry term, English

Record 4, Abbreviations, English

Record 4, Synonyms, English

Record 4, Textual support, English

Record number: 4, Textual support number: 1 CONT

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 CONT

Record number: 5, Textual support number: 2 CONT

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 DEF

Record number: 5, Textual support number: 1 CONT

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 DEF

Record number: 6, Textual support number: 1 CONT

Record number: 6, Textual support number: 2 CONT

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 DEF

Record number: 6, Textual support number: 1 CONT

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 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 CONT

Record 7, Textual support, Spanish

Record 8, Main entry term, English

Record 8, Abbreviations, English

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