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FRACTION NON AMORTIE COUT CAPITAL [1 record]
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
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