TERMIUM Plus^®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

Which term? (required)

Where?

In which subject field?

CAPITAL RECOVERY [18 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

cumulative enhanced recovery capital expense 1, record 1, English, cumulative%20enhanced%20recovery%20capital%20expense
correct

Record 1, French

Record 1, Domaine(s)

Fiscalité

frais d'immobilisation cumulatifs pour la récupération assistée 1, record 1, French, frais%20d%27immobilisation%20cumulatifs%20pour%20la%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e
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

cumulative enhanced recovery capital expense deduction 1, record 2, English, cumulative%20enhanced%20recovery%20capital%20expense%20deduction
correct

CERCE deduction 1, record 2, English, CERCE%20deduction
correct

Record 2, French

Record 2, Domaine(s)

Fiscalité

déduction pour frais d'immobilisation cumulatifs pour récupération assistée 1, record 2, French, d%C3%A9duction%20pour%20frais%20d%27immobilisation%20cumulatifs%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e
correct, feminine noun

Record 2, Spanish

Save record 2

Record 3 - internal organization data 2017-01-04

Record 3, English

Record 3, Subject field(s)

Financial and Budgetary Management

capital reconstruction 1, record 3, English, capital%20reconstruction

capital recovery 1, record 3, English, capital%20recovery

Record number: 3, Textual support number: 1 OBS

capital reconstruction; capital recovery: terms extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 3, English, - capital%20reconstruction

Record 3, French

Record 3, Domaine(s)

Gestion budgétaire et financière

reconstitution du capital 1, record 3, French, reconstitution%20du%20capital
feminine noun

Record number: 3, Textual support number: 1 OBS

reconstitution du capital : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 3, French, - reconstitution%20du%20capital

Record 3, Spanish

Save record 3

Record 4 - internal organization data 2016-03-07

Record 4, English

Record 4, Subject field(s)

Titles of Programs and Courses

Special Recovery Capital Projects 1, record 4, English, Special%20Recovery%20Capital%20Projects
correct, Canada

SRCP 1, record 4, English, SRCP
correct, Canada

Special Recovery Projects 1, record 4, English, Special%20Recovery%20Projects
correct, Canada

Record 4, Key term(s)

Special Recovery Capital Project
Special Recovery Project

Record 4, French

Record 4, Domaine(s)

Titres de programmes et de cours

Projets spéciaux de relance 1, record 4, French, Projets%20sp%C3%A9ciaux%20de%20relance
correct, Canada

PSR 1, record 4, French, PSR
correct, Canada

Record 4, Key term(s)

Projet spécial de relance

Record 4, Spanish

Save record 4

Record 5 - internal organization data 2007-01-18

Record 5, English

Record 5, Subject field(s)

Taxation
Real Estate

recovery of capital cost allowance 1, record 5, English, recovery%20of%20capital%20cost%20allowance
correct

Record number: 5, 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 5, English, - recovery%20of%20capital%20cost%20allowance

Record 5, French

Record 5, Domaine(s)

Fiscalité
Immobilier

récupération de la déduction pour amortissement 1, record 5, French, r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
correct, feminine noun

Record number: 5, 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 5, French, - r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement

Record 5, Spanish

Save record 5

Record 6 - internal organization data 1998-07-24

Record 6, English

Record 6, Subject field(s)

Titles of Conventions, Treaties and Agreements (Documents)
Road Maintenance

Canada--New Brunswick Highway Construction, Upgrading and Improvement Agreement under the Special Recovery Capital Projects Program 1, record 6, English, Canada%2D%2DNew%20Brunswick%20Highway%20Construction%2C%20Upgrading%20and%20Improvement%20Agreement%20under%20the%20Special%20Recovery%20Capital%20Projects%20Program

Record number: 6, Textual support number: 1 OBS

August 4, 1983 to March 31, 1986. 2, record 6, English, - Canada%2D%2DNew%20Brunswick%20Highway%20Construction%2C%20Upgrading%20and%20Improvement%20Agreement%20under%20the%20Special%20Recovery%20Capital%20Projects%20Program

Record 6, Key term(s)

Canada New Brunswick Highway Construction, Upgrading and Improvement Agreement under the Special Recovery Capital Projects Program
Canada New Brunswick Highway Construction, Upgrading and Improvement Agreement under the Special Recovery Capital Projects Programme

Record 6, French

Record 6, Domaine(s)

Titres de conventions, de traités et d'accords (Documents)
Entretien des routes

Entente conclue en vertu du Programme des projets spéciaux de relance par le gouvernement du Canada et celui du Nouveau-Brunswick pour la construction, la rénovation et l'amélioration de routes 1, record 6, French, Entente%20conclue%20en%20vertu%20du%20Programme%20des%20projets%20sp%C3%A9ciaux%20de%20relance%20par%20le%20gouvernement%20du%20Canada%20et%20celui%20du%20Nouveau%2DBrunswick%20pour%20la%20construction%2C%20la%20r%C3%A9novation%20et%20l%27am%C3%A9lioration%20de%20routes
feminine noun

Record number: 6, Textual support number: 1 OBS

4 août 1983 au 31 mars 1986. 2, record 6, French, - Entente%20conclue%20en%20vertu%20du%20Programme%20des%20projets%20sp%C3%A9ciaux%20de%20relance%20par%20le%20gouvernement%20du%20Canada%20et%20celui%20du%20Nouveau%2DBrunswick%20pour%20la%20construction%2C%20la%20r%C3%A9novation%20et%20l%27am%C3%A9lioration%20de%20routes

Record 6, Spanish

Save record 6

Record 7 - internal organization data 1998-05-14

Record 7, English

Record 7, Subject field(s)

Economic Planning
Financial and Budgetary Management

capital recovery factor 1, record 7, English, capital%20recovery%20factor
correct

partial payment factor 2, record 7, English, partial%20payment%20factor
correct

Record number: 7, Textual support number: 1 DEF

The annual payment that will repay a loan of 1 currency unit in x years with compound interest on the unpaid balance. The reciprocal of the present worth of an annuity factor. Generally obtained from a set of compounding and discounting tables. This factor permits calculating the equal installments necessary to repay (amortize) a loan over a given period at a stated interest rate. The total payment is a varying combination of both interest and repayment (amortization) of principal. 2, record 7, English, - capital%20recovery%20factor

Record 7, French

Record 7, Domaine(s)

Planification économique
Gestion budgétaire et financière

coefficient de récupération du capital 1, record 7, French, coefficient%20de%20r%C3%A9cup%C3%A9ration%20du%20capital
correct, masculine noun

Record 7, Spanish

Record 7, Campo(s) temático(s)

Planificación económica
Gestión presupuestaria y financiera

factor de recuperación del capital 1, record 7, Spanish, factor%20de%20recuperaci%C3%B3n%20del%20capital
correct, masculine noun

Record number: 7, Textual support number: 1 DEF

Es el pago anual que reembolsará un préstamo de una unidad monetaria en x años, con interés compuesto sobre el saldo impagado. Es el recíproco del valor actual de una anualidad constante. Se obtiene, en general, de un conjunto de tablas de interés compuesto y de descuento. Este factor permite calcular los pagos iguales necesarios para reembolsar (amortizar) un préstamo en el curso de un período determinado a una tasa fija de interés. El pago total es una combinación variada de interés y reembolso (amortización) del principal. 1, record 7, Spanish, - factor%20de%20recuperaci%C3%B3n%20del%20capital

Save record 7

Record 8 - internal organization data 1996-05-09

Record 8, English

Record 8, Subject field(s)

Titles of Federal Government Programs (Canadian)
Financial and Budgetary Management
Government Accounting

Interim Capital Cost Recovery Policy 1, record 8, English, Interim%20Capital%20Cost%20Recovery%20Policy

Record 8, French

Record 8, Domaine(s)

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

Politique provisoire sur la récupération des coûts d'immobilisations 1, record 8, French, Politique%20provisoire%20sur%20la%20r%C3%A9cup%C3%A9ration%20des%20co%C3%BBts%20d%27immobilisations
feminine noun

Record 8, Spanish

Save record 8

Record 9 - internal organization data 1993-03-24

Record 9, English

Record 9, Subject field(s)

Trade
Investment

capital cost recovery 1, record 9, English, capital%20cost%20recovery
correct

Record number: 9, Textual support number: 1 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. 2, record 9, English, - capital%20cost%20recovery

Record 9, French

Record 9, Domaine(s)

Commerce
Investissements et placements

recouvrement d'investissement 1, record 9, French, recouvrement%20d%27investissement
correct, masculine noun

Record number: 9, Textual support number: 1 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. 1, record 9, French, - recouvrement%20d%27investissement

Record 9, Spanish

Save record 9

Record 10 - internal organization data 1992-03-30

Record 10, English

Record 10, Subject field(s)

Organizations, Administrative Units and Committees

Special Recovery Capital Projects Board 1, record 10, English, Special%20Recovery%20Capital%20Projects%20Board
correct, Canada

SRCP Board 2, record 10, English, SRCP%20Board
correct, Canada

Record 10, French

Record 10, Domaine(s)

Organismes, unités administratives et comités

Commission des projets spéciaux de relance 1, record 10, French, Commission%20des%20projets%20sp%C3%A9ciaux%20de%20relance
correct, Canada

Commission des PSR 2, record 10, French, Commission%20des%20PSR
correct, Canada

Record 10, Spanish

Save record 10

Record 11 - internal organization data 1992-01-30

Record 11, English

Record 11, Subject field(s)

Titles of Forms

Joint Election not to Deduct Cumulative Enhanced Recovery Capital Expenses(C. E. R. C. E.) in order to Obtain Certification of the Project as an "Approval Recovery Project" 1, record 11, English, Joint%20Election%20not%20to%20Deduct%20Cumulative%20Enhanced%20Recovery%20Capital%20Expenses%28C%2E%20E%2E%20R%2E%20C%2E%20E%2E%29%20in%20order%20to%20Obtain%20Certification%20of%20the%20Project%20as%20an%20%5C%22Approval%20Recovery%20Project%5C%22
correct, Canada

Record number: 11, Textual support number: 1 OBS

Form PG2015, Revenue Canada Taxation. 2, record 11, English, - Joint%20Election%20not%20to%20Deduct%20Cumulative%20Enhanced%20Recovery%20Capital%20Expenses%28C%2E%20E%2E%20R%2E%20C%2E%20E%2E%29%20in%20order%20to%20Obtain%20Certification%20of%20the%20Project%20as%20an%20%5C%22Approval%20Recovery%20Project%5C%22

Record 11, French

Record 11, Domaine(s)

Titres de formulaires administratifs

Choix conjoint de ne pas déduire de frais d'immobilisation cumulatifs se rapportant à la récupération assistée (F.C.I.R.A.) afin d'obtenir la certification de ce projet à titre "d'installation approuvée de récupération" 1, record 11, French, Choix%20conjoint%20de%20ne%20pas%20d%C3%A9duire%20de%20frais%20d%27immobilisation%20cumulatifs%20se%20rapportant%20%C3%A0%20la%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e%20%28F%2EC%2EI%2ER%2EA%2E%29%20afin%20d%27obtenir%20la%20certification%20de%20ce%20projet%20%C3%A0%20titre%20%5C%22d%27installation%20approuv%C3%A9e%20de%20r%C3%A9cup%C3%A9ration%5C%22
correct, Canada

Record number: 11, Textual support number: 1 OBS

Formule PG2015, Revenu Canada Impôt. 2, record 11, French, - Choix%20conjoint%20de%20ne%20pas%20d%C3%A9duire%20de%20frais%20d%27immobilisation%20cumulatifs%20se%20rapportant%20%C3%A0%20la%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e%20%28F%2EC%2EI%2ER%2EA%2E%29%20afin%20d%27obtenir%20la%20certification%20de%20ce%20projet%20%C3%A0%20titre%20%5C%22d%27installation%20approuv%C3%A9e%20de%20r%C3%A9cup%C3%A9ration%5C%22

Record 11, Spanish

Save record 11

Record 12 - internal organization data 1992-01-30

Record 12, English

Record 12, Subject field(s)

Titles of Forms

Cumulative Enhanced Recovery Capital Expense(CERCE) Account Schedule 1, record 12, English, Cumulative%20Enhanced%20Recovery%20Capital%20Expense%28CERCE%29%20Account%20Schedule
correct, Canada

Record number: 12, Textual support number: 1 OBS

Form PG1S(4), Revenue Canada Taxation. 2, record 12, English, - Cumulative%20Enhanced%20Recovery%20Capital%20Expense%28CERCE%29%20Account%20Schedule

Record 12, French

Record 12, Domaine(s)

Titres de formulaires administratifs

Annexe du compte des frais cumulatifs d'immobilisations pour récupération assistée (FCIRA) 1, record 12, French, Annexe%20du%20compte%20des%20frais%20cumulatifs%20d%27immobilisations%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e%20%28FCIRA%29
correct, Canada

Record number: 12, Textual support number: 1 OBS

Formule PG1S(4), Revenu Canada Impôt. 2, record 12, French, - Annexe%20du%20compte%20des%20frais%20cumulatifs%20d%27immobilisations%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e%20%28FCIRA%29

Record 12, Spanish

Save record 12

Record 13 - internal organization data 1990-03-21

Record 13, English

Record 13, Subject field(s)

Organizations, Administrative Units and Committees

Special Recovery Capital Projects Program Board 1, record 13, English, Special%20Recovery%20Capital%20Projects%20Program%20Board

SRCPPB 1, record 13, English, SRCPPB

Record 13, French

Record 13, Domaine(s)

Organismes, unités administratives et comités

Commission du programme des projets spéciaux de relance 1, record 13, French, Commission%20du%20programme%20des%20projets%20sp%C3%A9ciaux%20de%20relance

CPPSR 1, record 13, French, CPPSR

Record 13, Spanish

Save record 13

Record 14 - internal organization data 1987-06-09

Record 14, English

Record 14, Subject field(s)

Finance

capital recovery 1, record 14, English, capital%20recovery
correct

Record 14, French

Record 14, Domaine(s)

Finances

recouvrement du capital 1, record 14, French, recouvrement%20du%20capital
correct, masculine noun

Record 14, Spanish

Save record 14

Record 15 - internal organization data 1987-03-18

Record 15, English

Record 15, Subject field(s)

Finance

recovery of capital cost allowances 1, record 15, English, recovery%20of%20capital%20cost%20allowances

Record 15, French

Record 15, Domaine(s)

Finances

récupération d'allocations de coût en capital 1, record 15, French, r%C3%A9cup%C3%A9ration%20d%27allocations%20de%20co%C3%BBt%20en%20capital
feminine noun

Record 15, Spanish

Save record 15

Record 16 - internal organization data 1985-11-29

Record 16, English

Record 16, Subject field(s)

Titles of Programs and Courses

Special Recovery Capital Projects Program 1, record 16, English, Special%20Recovery%20Capital%20Projects%20Program
correct, Canada

SRCPP 2, record 16, English, SRCPP
correct, Canada

SRCP Program 1, record 16, English, SRCP%20Program
correct, Canada

Record 16, Key term(s)

Special Recovery Capital Projects Programme
SRCP Programme

Record 16, French

Record 16, Domaine(s)

Titres de programmes et de cours

Programme des projets spéciaux de relance 1, record 16, French, Programme%20des%20projets%20sp%C3%A9ciaux%20de%20relance
correct, Canada

PPSR 2, record 16, French, PPSR
correct, Canada

Programme des PSR 1, record 16, French, Programme%20des%20PSR
correct, Canada

Record 16, Spanish

Save record 16

Record 17 - internal organization data 1985-11-29

Record 17, English

Record 17, Subject field(s)

Organizations, Administrative Units and Committees
Corporate Structure
National and International Economics

Special Recovery Capital Projects Secretariat 1, record 17, English, Special%20Recovery%20Capital%20Projects%20Secretariat
correct, Canada

Record 17, Key term(s)

Special Recovery Capital Projects Board Secretariat

Record 17, French

Record 17, Domaine(s)

Organismes, unités administratives et comités
Structures de l'entreprise
Économie nationale et internationale

Secrétariat de la Commission des projets spéciaux de relance 1, record 17, French, Secr%C3%A9tariat%20de%20la%20Commission%20des%20projets%20sp%C3%A9ciaux%20de%20relance
correct, Canada

Record 17, Key term(s)

Secrétariat des projets spéciaux de relance

Record 17, Spanish

Save record 17

Record 18 - internal organization data 1976-06-19

Record 18, English

Record 18, Subject field(s)

Investment

capital recovery charges 1, record 18, English, capital%20recovery%20charges

Record 18, French

Record 18, Domaine(s)

Investissements et placements

frais de recouvrement des investissements 1, record 18, French, frais%20de%20recouvrement%20des%20investissements
masculine noun, plural

Record 18, Spanish

Save record 18

Copyright notice for the TERMIUM Plus^® data bank

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

Date Modified:: 2026-06-15

TERMIUM Plus®

On social media

CAPITAL RECOVERY [18 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, Textual support, English

Record number: 3, Textual support number: 1 OBS

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 CONT

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 CONT

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 7, Main entry term, French

Record 7, Abbreviations, French

Record 7, Synonyms, French

Record 7, Textual support, French

Record 7, Main entry term, Spanish

Record 7, Abbreviations, Spanish

Record 7, Synonyms, Spanish

Record 7, Textual support, Spanish

Record number: 7, Textual support number: 1 DEF

Record 8, Main entry term, English

Record 8, Abbreviations, English

Record 8, Synonyms, English

Record 8, Main entry term, French

Record 8, Abbreviations, French

Record 8, Synonyms, French

TERMIUM Plus^®