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Capital Cost Allowance - A taxation term, equivalent to depreciation, that makes allowance for the wearing away of a fixed asset.
A Certificate of Insurance is a written form that verifies a policy has been written, and provides a summary of the coverage provided under the policy.
A policy holder is the individual or business that buys the insurance policy.
Fair market value - The price a willing buyer would pay a willing seller if neither was under any compulsion to buy or sell. It is the standard at which property is valued for a deemed disposition.
A Dependent is usually a spouse and unmarried children (adopted, step or natural) of an employee.