TERMIUM Plus®

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DEEMED COST [2 records]

Record 1 2009-02-06

English

Subject field(s)
  • Taxation
OBS

Refers to the price of property [that a person is] ... considered to have acquired, even though [that person] ... did not actually buy it.

French

Domaine(s)
  • Fiscalité
OBS

Cette expression est utilisée pour désigner le prix du bien [qui est considéré comme étant acheté] [...], même si ce n'est pas réellement le cas.

Spanish

Save record 1

Record 2 1981-03-12

English

Subject field(s)
  • Financial Accounting
  • Taxation
OBS

See Statutes of Canada (S.C.), 1970, c.63, 104(5)

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
OBS

Voir les Statuts du Canada (S.C.), 1970, c.63, 104(5)

Spanish

Save record 2

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