- Tangible property (property that a person can touch)
- real property (land and attached buildings)
- capital property (property that is purchased with the intention of holding or using it, rather than reselling it)
- depreciable property (property that is expected to be used, generally in a business, over a number of years)
- personal use property (property generally used by a person, not in a business context)
- listed personal property (specifically identified property that is expected to increase in value over time, such as various types of collections)
- other personal use property
- other capital property
- non-capital property (inventories of goods held for resale)
- Intangible property (that is, property that has no physical form)
- securities and investments
- qualifying securities (generally, securities that are traded on a stock exchange)
- non-qualifying securities (securities that are not traded on a stock exchange)
- interests in tangible property
- leasehold interests (the right to possess and use a property for a period of time, through a lease)
- residual interests (the remaining rights to a property after the current owner continues to possess and use it; these rights are usually created in a will)
- intellectual property (trademarks, patents, licenses, and so on)
- other legal rights and intangibles
- securities and investments
Section
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