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

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Definitions

Incorporeal capital property

Incorporeal property used in carrying on a business and whose disposition may result in a capital gain.

Note

As of 2017, incorporeal capital property is depreciable property included in class 14.1 of Schedule B to the Regulation respecting the Taxation Act.

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Incorporeal capital property

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