TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
FNACC [6 records]
Record 1 - internal organization data 2009-02-05
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- undepreciated capital cost
1, record 1, English, undepreciated%20capital%20cost
correct
Record 1, Abbreviations, English
- UCC 2, record 1, English, UCC
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Undepreciated capital cost (UCC) - generally, UCC is equal to the total capital cost of all the properties of the class minus the capital cost allowance ... claimed in previous years. 3, record 1, English, - undepreciated%20capital%20cost
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 13(21). 4, record 1, English, - undepreciated%20capital%20cost
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- fraction non amortie du coût en capital
1, record 1, French, fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital
correct, feminine noun
Record 1, Abbreviations, French
- FNACC 2, record 1, French, FNACC
feminine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Partie du coût d’un bien que le contribuable n’a pas encore déduite par voie d’amortissement fiscal. 3, record 1, French, - fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital
Record number: 1, Textual support number: 1 CONT
Fraction non amortie du coût en capital(FNACC)-La FNACC correspond généralement au coût en capital total de tous les biens de la catégorie moins le total des déductions pour amortissement [...] demandées au cours des années passées. 4, record 1, French, - fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital
Record number: 1, Textual support number: 1 OBS
Source : Loi de l’impôt sur le revenu, article 13(21). 5, record 1, French, - fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital
Record 1, Key term(s)
- coût en capital non amorti
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-11-07
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- recapture of capital cost allowance
1, record 2, English, recapture%20of%20capital%20cost%20allowance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 as much as claimed. Therefore the difference must be "recaptured" and reported as income. 2, record 2, English, - recapture%20of%20capital%20cost%20allowance
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- récupération de la déduction pour amortissement
1, record 2, French, r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, 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 que déclaré et, par conséquent, la différence doit être «récupérée» et déclarée en tant que revenu. 2, record 2, French, - r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2007-06-27
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- undepreciated capital cost at the end of the year
1, record 3, English, undepreciated%20capital%20cost%20at%20the%20end%20of%20the%20year
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- UCC at the end of the year 1, record 3, English, UCC%20at%20the%20end%20of%20the%20year
correct
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- fraction non amortie du coût en capital à la fin de l’année
1, record 3, French, fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital%20%C3%A0%20la%20fin%20de%20l%26rsquo%3Bann%C3%A9e
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- FNACC à la fin de l'année 1, record 3, French, FNACC%20%C3%A0%20la%20fin%20de%20l%27ann%C3%A9e
correct, feminine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2007-06-27
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- undepreciated capital cost at the start of the year
1, record 4, English, undepreciated%20capital%20cost%20at%20the%20start%20of%20the%20year
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- UCC at the start of the year 1, record 4, English, UCC%20at%20the%20start%20of%20the%20year
correct
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- fraction non amortie du coût en capital au début de l’année
1, record 4, French, fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital%20au%20d%C3%A9but%20de%20l%26rsquo%3Bann%C3%A9e
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- FNACC au début de l'année 1, record 4, French, FNACC%20au%20d%C3%A9but%20de%20l%27ann%C3%A9e
correct, feminine noun
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2007-01-18
Record 5, English
Record 5, Subject field(s)
- Taxation
- Real Estate
Record 5, Main entry term, English
- recovery of capital cost allowance
1, record 5, English, recovery%20of%20capital%20cost%20allowance
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
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
Record 5, Main entry term, French
- 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 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
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
Record 5, Textual support, Spanish
Record 6 - internal organization data 1992-01-10
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- continuing tax account 1, record 6, English, continuing%20tax%20account
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- compte d’impôt permanent
1, record 6, French, compte%20d%26rsquo%3Bimp%C3%B4t%20permanent
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Il s’agit de n’ importe quel compte tenu aux fins du calcul de l'impôt d’un contribuable, qui est fait pour durer plus d’une année, p. ex. les frais d’exploration et d’aménagement au Canada, la FNACC des biens d’une catégorie, etc. 1, record 6, French, - compte%20d%26rsquo%3Bimp%C3%B4t%20permanent
Record number: 6, Textual support number: 2 OBS
Expression officielle de Revenu Canada Impôt. 1, record 6, French, - compte%20d%26rsquo%3Bimp%C3%B4t%20permanent
Record 6, Spanish
Record 6, Textual support, Spanish
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
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: