Examlex
With regard to RNA polymerases of eukaryotic cells
Eligible Dividends
Eligible dividends are those paid by Canadian corporations to Canadian residents, which are eligible for an enhanced dividend tax credit.
CCA Rate
Capital Cost Allowance Rate; a percentage used to calculate the yearly depreciation of tangible property for tax purposes in Canada.
Half-Year Rule
CRA’s requirement to figure CCA on only one-half of an asset’s installed cost for its first year of use.
Depreciation Expense
The process of charging a portion of the cost of an asset to expense over its expected useful life, reflecting the asset’s consumption or wear and tear.
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