Traduction de «Acquisition d'immobilisation » (Français → Anglais) :

capital procurement [ capital purchase ]

fixed asset expenditure

capital expenditure | addition | capital acquisition | capital addition | capital investment | capital outlay | capital spending | capital transaction | outlay cost

additions to capital assets | additions

additions to capital assets [ additions ]

leased asset | capital leased asset | leased asset under capital lease | leased tangible capital asset

additions to fixed assets

acquisitions analyst | mergers analyst | mergers and acquisitions analyst | mergers and acquisitions professional

(5.4) Where, before the time of disposition of a capital property that was depreciable property of a taxpayer, the taxpayer, or any person with whom the taxpayer was not dealing at arm’s length, was entitled to a deduction in computing income in respect of any outlay or expense made or incurred for the use of, or the right to use, during a period of time, that capital property (other than an outlay or expense made or incurred by the taxpayer or a person with whom the taxpayer was not dealing at arm’s length before the acquisition of the property), except where the taxpayer disposed of the property to a person with whom the taxpayer was n ...[+++]ot dealing at arm’s length and that person was subject to the provisions of subsection 13(5.2) with respect to the acquisition by that person of the property, the following rules apply:

(b) where the property or service is acquired, imported or brought into the province, as the case may be, by the person for use in improving capital property of the person, the extent (expressed as a percentage) to which the person was using the capital property in the course of commercial activities of the person immediately after the capital property or a portion thereof was last acquired or imported by the person, and

(a) such part of any assistance described in subparagraph 53(2)(k)(i) in respect of, or for the acquisition of, a capital property (other than depreciable property) by the taxpayer that was repaid by the taxpayer in the year where the repayment is made after the disposition of the property by the taxpayer and under an obligation to repay all or any part of that assistance, or

The budget for this program is approximately $1 billion per year and provides three funding streams to First Nation recipients: funding for maintenance and operation of capital assets, which is approximately 35 per cent of the overall budget; minor capital funding for First Nations housing and for construction, acquisition, renovation or significant repair projects valued below $1.5 million — approximately 40 per cent of the overall budget; and major capital funding for specific proposal-driven construction, acquisition, renovation or significant repair projects with a value exceeding $1.5 million — approximately 25 per cent of the ove ...[+++]rall budget.