Terms Starting with C
- Cancellation Clause — Definition,
- A provision in a lease or other contract that spells out under what conditions the parties can call off the deal.
- Canwest News Service (CNS) — Acronym, Canada,
- Cap — Definition,
- A limit imposed on an item.
- The top limit on the amount the interest rate can increase during a single time period of an adjustable-rate mortgage. Every ARM has two caps: a periodic cap, which limits the periodic changes to the interest allowed in the loan agreement, and a lifetime cap, which governs the total increase that can be imposed during the life of the loan.
- Cape Dorset Airport (YTE) — Acronym, Cape Dorset, Nunavut, Canada,
- Cape St James Airport (YCJ) — Acronym, Cape St James, British Columbia, Canada,
- Capital — Definition,
- Money that is used to make money; for example, to buy rental property or a business.
- Capital Adequacy Ratio — Definition,
- A ratio of total capital divided by risk-weighted assets and risk-weighted off-balance sheet items. A bank is expected to meet a minimum capital ratio of 8.0% unless a higher ratio is specifically prescribed by the Superintendent of Financial Institutions.
- Capital Adequacy Requirement (CAR) — Acronym, ➥ A level of capital required in order to support an insurance business.
- Capital Asset Pricing Model (CAPM) — Acronym,
- Capital Assets — Definition,
- Items that you own for investment or personal purposes, such as stocks, bonds or stamp collections. When you sell a capital asset, depending on the price you earn a capital gain or a capital loss. Gains are taxed at a special rate, and losses can be used in many cases to reduce the amount that is taxed. See also "Capital Gain" or "Capital Loss."
- Capital City Savings and Credit Union (CCSCU) — Company Est. 1987, Alberta, Canada, ➥ Changed its name to Servus Credit Union in 2006.
- Capital Cost Allowance (CCA) — Acronym, Canada,
- Capital Cost Allowance is a method of expensing depreciable assets as defined by the Canadian Income Tax Act (ITA).
- Capital Expenditure — Definition,
- The cost of making an improvement to a property.
- Capital Gain (CG) — Acronym, Important,
- The profit made by the seller when real estate or other capital assets are sold. Capital gains are taxed more favourably than earned income. However, this can be dependent on your tax bracket and the length of time you owned the asset before it was sold. You could pay approximately one-third to one-half less tax than you would pay on the same amount of earned salary.
- Capital Gain Distribution — Definition,
- When the fund sells some of its assets, you receive capital gain distributions or a portion from the sale. This distribution is regarded as a capital gain, not as ordinary dividends such as the interest gained from a bank account. It is important to separate capital gain distributions from ordinary dividends because capital gains are taxed more favourably.
- Capital Gains Tax (CGT) — Acronym, Canada,
- A tax on profits from the sale of real estate or investments.
- Capital Improvement — Definition,
- Any permanent structure or other asset added to a property that adds to its value.
- Capital Improvement Fee (CIF) — Acronym,
- Capital Improvement Fund (CIF) — Acronym,
- Capital Improvement Plan (CIP) — Acronym,
- Capital Improvement Program (CIP) — Acronym,
- Capital Investments — Definition,
- Money used to purchase permanent fixed assets for a business, such as machinery, land or buildings as opposed to day-to-day operating expenses.
- Capital Loss — Definition,
- When an asset is sold for less than what you paid, or less than its adjusted basis, it is a capital loss. However, when it comes to taxes a capital loss is not always bad because you can use it to reduce the amount of income being taxed by the amount of the loss, up to $3,000 per year. If your loss is more significant, the excess (or capital loss carryover) can be carried forward indefinitely until the total loss is used.
- Capital Market Day (CMD) — Acronym,
- Capital Market Preferred Stock (CMPS) — Acronym,
- Capital Transfer Tax (CTT) — Acronym,
- Capital-Saving Technology (CST) — Acronym,
- Capitalization — Definition,
- An estimate of the value of a rental or commercial property using the rate of return on investment and the property's annual net operating income.
- Capitalization Rate — Definition,
- An estimated percentage rate of return that a property will produce on the owner's investment.
- Capitalized Cost — Definition,
- A leasing term that refers to the price of the car. The lower the capitalized cost, the lower the monthly lease payment. The cap cost is negotiable and can be reduced by a cash down payment, trade-in or a manufacturer's rebate; it can be increased by the loan acquisition fee or costs left over from a previous lease.
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