Examlex
A modern database management system automates more of the backup and recovery tasks than a file system.
Depreciation
An accounting method of allocating the cost of a tangible asset over its useful life, representing how much of an asset's value has been used up over time.
CCA Rate
The rate at which a business can claim Capital Cost Allowance, which is depreciation for tax purposes.
Marginal Tax Rates
This is the percentage of tax applied to your next dollar of income, varying with taxpayers' income levels within defined tax brackets.
Eligible Dividends
Eligible dividends are those paid by Canadian corporations to Canadian residents, which are eligible for an enhanced dividend tax credit.
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