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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