TERMIUM Plus®

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DUREE VIE UTILE BIENS [1 record]

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Record 1 1994-01-17

English

Subject field(s)
  • Economics
  • Phraseology
CONT

In most cases, the capital cost allowance (CCA) system works well; it is relatively straightforward and provides, on average, cost recovery deductions for tax purposes that reflect the useful life of the property.

French

Domaine(s)
  • Économique
  • Phraséologie
CONT

Dans la plupart des cas, le régime de la déduction pour amortissement (DPA) fonctionne bien et prévoit en moyenne des déductions au titre du recouvrement des coûts aux fins d'impôt qui reflètent la durée de vie utile des biens.

Spanish

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