TERMIUM Plus®

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BIEN USAGE PERSONNEL ORDINAIRE [1 record]

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Record 1 2007-09-26

English

Subject field(s)
  • Taxation
CONT

For tax purposes, there are two types of personal use property: Ordinary personal-use property which declines in value through use; capital gains are taxed, subject to limitations, but no capital loss is allowed in disposing of such property.

French

Domaine(s)
  • Fiscalité
CONT

Aux fins de l'impôt, il y a deux catégories de biens à usage personnel : les biens à usage personnel ordinaires qui perdent de la valeur à l'usage; les gains en capital sont imposés sous réserve de certaines limites mais il n'y a pas de déduction admissible de pertes en capital subies lors de la disposition de ces biens; (...)

Key term(s)
  • bien à usage personnel ordinaire

Spanish

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