Rescinded [2017-04-01] - Accounting Standard 3.1 - Treasury Board - Capital Assets

This document provides guidelines regarding Capital Assets, which are tangible assets that are purchased, constructed, developed or otherwise acquired.
Date modified: 2001-03-29

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Abbreviations

CICA
Canadian Institute of Chartered Accountants
CPI
consumer price index
CRF
Consolidated Revenue Fund
GST
Goods and Services Tax
HST
Harmonized Sales Tax
PS
Public Service
PSAB
Public Sector Accounting Board
PWGSC
Public Works and Government Services Canada
TBAS
Treasury Board Accounting Standard
TBS
Treasury Board of Canada Secretariat
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