RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

Disposition of Incorporeal Capital Property (Depreciable Property) Acquired on or After January 1, 2017

Incorporeal capital property is now considered to be depreciable property in class 14.1 of Schedule B to the Regulation respecting the Taxation Act. If you disposed of such property that you acquired (or are deemed to have acquired) on or after January 1, 2017, you must treat the disposition as a disposition of depreciable property. For more information, see Capital Gains and Losses (IN-120-V).

If you disposed of property that is qualified farm or fishing property, you can claim the capital gains deduction for the property. For more information, see IN-120-V.

Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter