Under the Alternative Depreciation System (ADS), the Half-Year Convention Must

question 10

True/False

Under the alternative depreciation system (ADS), the half-year convention must be used for personalty.

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Definitions:

Refugee Class

A classification within immigration policy referring to individuals granted asylum or refugee status due to persecution or fear of persecution in their home countries.

Singh Decision

Landmark decision in refugee determination made by the Supreme Court of Canada in 1985; the decision protects the right of every refugee claimant to an oral hearing.

Supreme Court of Canada

The highest court in Canada, which serves as the final court of appeal and arbitrates over disputes concerning constitutional matters, federal and provincial legislation.

Convention Against Torture

United Nations international human rights agreement signed on December 10, 1984, as a commitment against the use of torture in their country for any reason; signatory nations also agree not to use any evidence obtained under torture and not to deport or return people to countries where they are at risk of being tortured.