Definition of
capital property
Accounting
type of asset under Canadian tax law under Canadian tax law, assets that can depreciate in value or be sold for a capital gain or loss ...
Capital Property. Securities or physical property such as real estate, that may increase or decrease in value and on which a gain or loss may be realized on deposition.
Capital property
Capital property is depreciable property or any other property, the disposal of which would result in a capital gain or loss.
Capital property
Capital property includes fixed assets, and items which are purchased for investment purposes, such as stocks and bonds. Any gain or loss on the sale of capital property is considered a capital gain or loss for tax purposes.
The transformation of investments makes the basis for the investment activity, which concern the following circles: resources - investment (expense) - capital property - income.
The positive difference between the adjusted cost base of an investment held as a capital property and the proceeds of disposition you receive when you sell it. When you sell such an investment for more than you paid, you realize a capital gain.
The gain received from the sale of depreciable capital property that must be reported as income. Depreciation recapture is assessed when the tax basis of an asset exceeds the sale price.
(Usually) the cost of your property plus any expenses you incurred to acquire it. These expenses may include commissions and legal fees. The cost of a capital property is its actual or deemed cost depending on the type of property and how you ...
That spending of city money on suburbs then devalued inner-city capital property, provoked the economic abandonment of the city in favor of peripheral rural property, consequently, the low price of inner-city land, ...
Capital (in economics)
Capital includes the machinery, factories and inventory required to manufacture products, namely capital property.
 See also: Expense, Capital Loss, Fair value, Accounting period, Job
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