amortisation [ amortization | depreciation | tax amortisation | depreciation(UNBIS) ]

amortisation basis | depreciation basis

cost base

depreciation base

amortization basis

depreciation on a historical cost basis

So in response to the three questions, we have the following recommendations: we think it's necessary to harmonize policies in taxation with our NAFTA partners so that all industries can compete on an equitable basis; we need to establish equivalent capital cost allowance rates for rail assets investments in Canada, as in the United States; we'd like to see the federal excise tax on fuel be comparable; Canada and the U.S. should seek the least cost intermodal efficiency, rather than focus on highway corridors only for moving growing transporter trade; and lastly, we'd like to see equitable treatment also in the exercise of federal ju ...[+++]risdiction over transporter and interprovincial trucking.

The legal bases of this programme are the Preferential policies regarding enterprise income tax for revitalization of companies of the old industrial base in the Northeast (Caishui, No 153, 20 September 2004), Notice of the Ministry of Finance and the State Administration of taxation on the Assets Depreciation and the Implementation Calibre of Amortization Policy in the Northeast Old Industrial Base (Caishui, No 17, 2 February 2005).

The benefit under Article 3(2) of the basic Regulation amounts to the tax savings generated for eligible companies by the deduction of accelerated depreciation and amortisation expenses linked to the purchase of fixed assets.

If a deferred tax liability or deferred tax asset arises from a non-depreciable asset measured using the revaluation model in IAS 16, the measurement of the deferred tax liability or deferred tax asset shall reflect the tax consequences of recovering the carrying amount of the non-depreciable asset through sale, regardless of the basis of measuring the carrying amount of that asset.