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CRA Controlled Subject Vocabulary (CRACSV)

Back to: "E"

eligible capital expenditures
Francais
dépense en capital admissible
Broader Term
eligible capital property
Related Term
concessions
franchises
goodwill
licences
Scope Note
a capital expenditure (i.e., an expenditure that results in an enduring benefit) that does not come within any of the capital cost allowance classes but rather goes into an eligible capital property pool. A percentage of the balance of the pool at the end of the year may be claimed as a deduction for the year  


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Date modified:
2006-12-15
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