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BIEN IMMOBILISATION ADMISSIBLE [1 record]
Record 1 - internal organization data 2014-03-05
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- eligible capital property
1, record 1, English, eligible%20capital%20property
correct
Record 1, Abbreviations, English
- ECP 2, record 1, English, ECP
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A property that does not physically exist but gives a lasting economic benefit. 3, record 1, English, - eligible%20capital%20property
Record number: 1, 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 1, English, - eligible%20capital%20property
Record number: 1, 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 1, English, - eligible%20capital%20property
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- bien en immobilisation admissible
1, record 1, French, bien%20en%20immobilisation%20admissible
correct, see observation, masculine noun
Record 1, Abbreviations, French
- BIA 1, record 1, French, BIA
correct, masculine noun
Record 1, Synonyms, French
- immobilisations admissibles 2, record 1, French, immobilisations%20admissibles
correct, see observation, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Bien qui n'existe pas réellement, mais qui procure un avantage économique. 3, record 1, French, - bien%20en%20immobilisation%20admissible
Record number: 1, 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 1, French, - bien%20en%20immobilisation%20admissible
Record number: 1, 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 1, French, - bien%20en%20immobilisation%20admissible
Record 1, Key term(s)
- bien en immobilisations admissibles
Record 1, Spanish
Record 1, Textual support, Spanish
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