TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PLAFOND DEDUCTIBILITE FRAIS LOCATION [2 records]
Record 1 - internal organization data 1999-03-29
Record 1, English
Record 1, Subject field(s)
- Finance
- Taxation
Record 1, Main entry term, English
- interest expense limit
1, record 1, English, interest%20expense%20limit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Interest Expense Limit. This limit restricts the deductibility of interest expenses on funds borrowed to finance the purchase of a vehicle. It reflects the reasonable cost of financing a vehicle that is generally acceptable for business purposes. 1, record 1, English, - interest%20expense%20limit
Record 1, French
Record 1, Domaine(s)
- Finances
- Fiscalité
Record 1, Main entry term, French
- plafond de déductibilité des frais de location
1, record 1, French, plafond%20de%20d%C3%A9ductibilit%C3%A9%20des%20frais%20de%20location
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Plafond de déductibilité des frais d'intérêt. Ce plafond restreint la déductibilité des frais d'intérêt sur les sommes empruntées pour financer l'achat d'un véhicule. Il tient compte du coût raisonnable de financement d'un véhicule généralement acceptable à des fins professionnelles. 1, record 1, French, - plafond%20de%20d%C3%A9ductibilit%C3%A9%20des%20frais%20de%20location
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-03-29
Record 2, English
Record 2, Subject field(s)
- Finance
- Taxation
Record 2, Main entry term, English
- leasing limit
1, record 2, English, leasing%20limit
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Leasing Limit - The deductibility of automobile leasing costs is restricted to the lesser of two amounts: . actual lease payments (adjusted downward if the value of the automobile exceeds the capital cost ceiling); and . a prescribed monthly rate. 1, record 2, English, - leasing%20limit
Record 2, French
Record 2, Domaine(s)
- Finances
- Fiscalité
Record 2, Main entry term, French
- plafond de déductibilité des frais de location
1, record 2, French, plafond%20de%20d%C3%A9ductibilit%C3%A9%20des%20frais%20de%20location
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Plafond de déductibilité des frais de location - La déductibilité des frais de location d'une automobile est limitée au moins élevé des deux montants suivants : . les paiements de location réels (rajustés à la baisse si la valeur de l'automobile dépasse la valeur amortissable); . un taux mensuel prescrit. 1, record 2, French, - plafond%20de%20d%C3%A9ductibilit%C3%A9%20des%20frais%20de%20location
Record 2, Spanish
Record 2, Textual support, Spanish
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