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Depreciable Asset |
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Depreciable Asset Tangible personal property or real property used in business or held for the production of income with a determinable useful life of more than one year. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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Would the result change if the trust held the depreciable asset directly? For depreciable assets acquired on or after April 1, 2007," the Tax Bureau at the Ministry of Finance announced, "the final depreciable limit [95% of their acquisition costs to March 31, 2007] will be abolished. If depreciable assets are held by a corporation ("Lossco") with noncapital losses that are at risk of expiry, Lossco may consider transferring the assets to a profitable affiliated corporation ("Profitco") on a taxable basis to create income and/or capital gains to use the non-capital losses. |
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