The Resource Capital cost allowance

Capital cost allowance

Label
Capital cost allowance
Title
Capital cost allowance
Creator
Subject
Language
eng
Summary
This article gives historical and theoretical background of deduction of business expenses in Canadian income tax law. The system of property classification, its acquisition and disposition and the way of determination of capital costs is described
Citation source
Bound in: Essays on Canadian taxation. - Toronto : Richard de Boo, 1978. - p. 305-349
http://library.link/vocab/creatorName
  • Bird, R.W
  • Williamson, J.R
Language note
English
http://library.link/vocab/subjectName
  • capital allowance
  • deductions
  • depreciation
Label
Capital cost allowance
Publication

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