Abbreviations
ACCA
Accelerated capital cost allowance
ACFRE
Adjusted cumulative foreign resource expense
ASPA
Adjusted stub period accrual
CBSA
Canada Border Services Agency
CCA
Capital cost allowance
CCDE
Cumulative Canadian development expense
CCEE
Cumulative Canadian exploration expense
CCOGPE
Cumulative Canadian oil and gas property expense
CDE
Canadian development expense
CEA
Cumulative expenditure account
CEC
Cumulative eligible capital
CEDEA
Community and economic development expense allowance
CEE
Canadian exploration expense
CFRE
Cumulative foreign resource expense
COGPE
Canadian oil and gas property expense
CRA
Canada Revenue Agency
CRIC
Corporation resident in Canada
CTCA
Cumulative tax credit account
DPAD
Domestic production activities deduction
FAPI
Foreign accrual property income
FEDE
Foreign exploration and development expense
FRE
Foreign resource expense
GAAP
Generally accepted accounting principles
GAAR
General anti-avoidance rule
GHG
Greenhouse gas
GST/HST
Goods and services tax/harmonized sales tax
Glossary
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