Glossary of fiscal terms used in Canada

There are 140 entries in this glossary.
All A B C D E F G H I L N O P Q R S T U W
Term Definition
Objection

A statement of facts and reasons detailing why a taxpayer or registrant disagrees with an assessment.

Operating expenses

The routine costs of running a business. They include expenses for gasoline, electricity and office supplies. They do not include the cost of buildings or machinery that is expected to last for several years. See capital cost allowance.

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