TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COST BASE [2 records]
Record 1 - internal organization data 2009-02-06
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- cost base
1, record 1, English, cost%20base
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- prix de base
1, record 1, French, prix%20de%20base
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- base fiscale 2, record 1, French, base%20fiscale
correct, feminine noun, France
- coût de base 2, record 1, French, co%C3%BBt%20de%20base
correct, masculine noun, Belgium, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût historique d'un bien établi selon les dispositions des lois fiscales, utilisé dans le cadre du calcul des gains en capital (plus-values) ou des pertes en capital (moins-values). 2, record 1, French, - prix%20de%20base
Record number: 1, Textual support number: 1 OBS
Terme utilisé dans le cadre du calcul des gains ou des pertes en capital aux fins de l'impôt. 2, record 1, French, - prix%20de%20base
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-12-27
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- cost base
1, record 2, English, cost%20base
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The total of costs that are accumulated for allocation to a program, activity or output. 2, record 2, English, - cost%20base
Record number: 2, Textual support number: 1 CONT
The cost base includes all costs to PWGSC [Public Works and Government Services Canada] of operating and maintaining the facilities (including related groundskeeping and landscaping, where applicable). 3, record 2, English, - cost%20base
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- base de coûts
1, record 2, French, base%20de%20co%C3%BBts
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Total des coûts qui sont accumulés aux fins de leur attribution à un programme, à une activité ou à un extrant. 2, record 2, French, - base%20de%20co%C3%BBts
Record 2, Spanish
Record 2, Textual support, Spanish
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