1665:
1242:
1660:{\displaystyle {\begin{aligned}PV&={\frac {1}{2}}\left({\frac {Itd}{i+d}}\right)+{\frac {1}{2}}\left({\frac {Itd}{i+d}}\right)\left({\frac {1}{1+i}}\right)\\&={\frac {Itd}{i+d}}\left\\&={\frac {Itd}{i+d}}\left\\&=\left({\frac {Itd}{i+d}}\right)\left({\frac {1+{\frac {1}{2}}i}{1+i}}\right)\\\end{aligned}}}
360:
provides for the calculation rules for CCA, and
Schedule II outlines the various classes of capital property that are eligible for it. Special rules are in place to deem certain assets to be in separate classes, thus not becoming part of the general pool for the class. Certain elections are available
1789:
In cases where claims have been contested or disallowed by the Canada
Revenue Agency, the Supreme Court of Canada has interpreted the Capital Cost Allowance in a fairly broad manner, allowing deductions on property which was owned for a very brief period of time, and property which is leased back to
675:
Because assets subject to CCA are generally pooled by class, and CCA is generally calculated on a declining-balance basis, specific techniques have been developed to determine the net present after-tax value of such capital investments. For standard scenarios under the full-year rule and half-year
663:
In contrast to the practice followed in the United States for depreciation there is no penalty for failing to claim
Capital Cost Allowance. Where a taxpayer claims less than the amount of CCA to which he is entitled the pool remains intact, and available for claims in future years. Unclaimed
109:, in the case of a property a taxpayer manufactures for his own use, it includes material, labour and overhead costs reasonably attributable to the property, but nothing for any profit which might have been earned had the asset been sold
348:
paragraph 18(1)(b) prohibits the deduction of any outlay, loss or replacement of capital, payment on account of capital or any allowance for depreciation, obsolescence or depletion, unless specifically allowed in Part I of the
1105:
2529:
2496:
730:
scenarios where disposal values at a future date are part of the appraisal calculation, leading to a deduction from the capital cost pool, a recapture of depreciation, or the calculation of a taxable capital
84:
property that is a camp, yacht, lodge or golf course or facility acquired after
December 31, 1974 if any outlay or expense for the use or maintenance of that property is not deductible by virtue of paragraph
331:
135:
is deemed to take place, thus adding to taxable income and bringing the balance of UCC back to zero. Where UCC for a class is positive, but all assets with respect to that class have been disposed of, a
1247:
592:
Eligible machinery and equipment used in Canada to manufacture and process goods for sale or lease, acquired after March 18, 2007, and before 2016 that would otherwise be included in Class 43.
1228:
1165:
1000:
352:
paragraph 20(1)(a) allows a deduction, in computing the income from a business or property, of any amount allowed by regulation in respect of the capital cost of a property.
933:
874:
239:
2402:
823:
482:
Automobiles (including passenger vehicles costing less than $ 30,000, trucks, vans, etc. - but not taxis), computer equipment and systems software for that equipment
1780:
2088:
2056:
2024:
1992:
1947:
779:
460:
Assets not included in other classes (common examples include furniture, equipment not used for manufacturing and processing, and tools costing more than $ 500)
1929:
2502:
2363:
2120:
493:
Passenger vehicles costing more than $ 30,000 (including taxes). Each vehicle must be kept in a separate class, and no terminal loss may be claimed.
2269:
1790:
the vendor from which it originated. These decisions demonstrate the flexibility of the
Capital Cost Allowance as a legal tax reduction strategy.
393:
provides for specialized calculation rules for CCA with respect to capital property acquired for use in earning income from farming and fishing.
364:
Additional allowances are prescribed with respect to specified circumstances. Specialized calculations for certain classes are also outlined in:
657:
Computer equipment and systems software acquired after
January 27, 2009 and before February 2011. Only applies to new equipment used in Canada.
1005:
2524:
2331:
1856:
2371:
2314:
167:= the proportion of days in the current fiscal period vs a normal fiscal period, if the current fiscal period is a stub, otherwise 1
248:
1237:
For capital investments where CCA is calculated under the half-year rule, the CCA tax shield calculation is modified as follows:
2388:
185:= proceeds of disposition with respect to the property in the current fiscal period (but not greater than its original cost)
2395:
1808:
2647:
2575:
603:
Manufacturing and processing equipment not included in class 29 - may be kept in separate classes by filing an election
1174:
2642:
2092:
2060:
2028:
1996:
1951:
401:
CCA is calculated under the half-year rule, except where otherwise specified, with respect to the following classes.
78:
property that was acquired by an expenditure in respect of which the taxpayer is allowed a deduction under section 37
1933:
2570:
2581:
727:
assets that are deemed to constitute a separate class of property, thus not becoming part of a capital cost pool
121:
any assistance (including tax credits) the taxpayer has received with respect to the acquisition of the property
2604:
2565:
2553:
2484:
2478:
2460:
2124:
2236:
2138:
2428:
2350:
1816:
191:= assistance received with respect to the property in the current fiscal period (net of any repayments made)
2449:
1118:
2616:
2598:
2466:
2423:
1799:
140:
is deemed to take place, thus deducting from taxable income and bringing the balance of UCC back to zero.
2610:
2106:
2652:
2490:
2276:
1811:
1110:
2280:
2472:
2454:
2306:
2252:
97:
the capital cost of property that is acquired or made available for use (whichever is the later date)
951:
887:
375:
Schedule IV for property in Class 15 (property for cutting and removing timber from a timber limit)
49:(Canada). Similar allowances are in effect for calculating taxable income for provincial purposes.
834:
379:
35:
2444:
624:
Computer equipment and systems software acquired after March 22, 2004 and before March 19, 2007
200:
2559:
2367:
2310:
668:
790:
2300:
1899:
1674:
115:
the proceeds of disposition for a sold asset (but no greater than its original capital cost)
2335:
1860:
708:
2010:
1669:
Therefore, the net present after-tax value of a capital investment is determined to be:
761:
2074:
2042:
17:
2636:
2163:
39:
515:
video-cassettes, video-laser discs, and digital video disks for short-term rental
563:
941:
2332:"Interpretation Bulletin IT-285R2: Capital Cost Allowance - General Comments"
161:= undepreciated capital cost before claiming CCA in the current fiscal period
103:
legal, accounting, engineering or other fees incurred to acquire the property
75:
property that was not acquired for the purpose of gaining or producing income
369:
533:
a motion picture film or video tape that is a television commercial message
506:
medical or dental instruments and kitchen utensils, costing less than $ 500
69:
property the cost of which is deductible in computing the taxpayer's income
711:, rate of interest, or minimum rate of return (whichever is most relevant)
2380:
361:
to taxpayers to transfer or reclassify assets from one class to another.
1100:{\displaystyle Itd\sum _{n=1}^{\infty }{\frac {(1-d)^{n-1}}{(1+i)^{n}}}}
589:
50% straight-line (effectively allocated 25%-50%-25% over three years)
42:
1169:
The net present after-tax value of a capital investment then becomes:
646:
Computer equipment and systems software acquired after March 18, 2007
567:
449:
Canoes and boats (including their fittings, furniture and equipment)
385:
Schedule VI for property relating to timber limits and cutting rights
2107:"IT-481 (Consolidated): Timber Resource Property and Timber Limits"
1804:
1002:, and the present value of the taxation credits will be equal to
512:
computer software (except systems software, which is in class 10)
1857:"IT-478R2: Capital Cost Allowance - Recapture and Terminal Loss"
2384:
179:= acquisition cost of the property in the current fiscal period
148:
CCA itself is generally calculated using the following items:
2360:
A Practical
Approach to the Appraisal of Capital Expenditures
81:
specified artwork and crafts acquired after
November 12, 1981
326:{\displaystyle CCA=tdUCC-{\frac {1}{2}}td\left(a-b-c\right)}
2075:"IT-492: Capital Cost Allowance - Industrial Mineral Mines"
724:
assets with non-standard rate calculations (i.e. Class 29)
676:
rule models, the following standard items are employed:
2011:"IT-464R: Capital Cost Allowance - Leasehold Interests"
715:
More specialized analysis would need to be applied to:
742:
Capital cost allowance will be calculated as follows:
155:= capital cost allowance for the current fiscal period
72:
property that is described in the taxpayer's inventory
1677:
1245:
1177:
1121:
1008:
954:
890:
837:
793:
764:
635:
Data network equipment acquired after March 22, 2004
251:
203:
127:
any CCA previously claimed with respect to the class
2591:
2546:
2539:
2511:
2437:
2416:
1109:As this is an example of a converging series for a
721:
assets with specific lives (i.e. Classes 13 and 14)
1774:
1659:
1222:
1159:
1099:
994:
927:
868:
817:
773:
325:
233:
173:= the specified CCA rate with respect to the class
2043:"IT-501: Capital Cost Allowance - Logging Assets"
1223:{\displaystyle I\left(1-{\frac {td}{i+d}}\right)}
2530:Scientific Research and Experimental Development
536:a certified feature film or certified production
1807:- Modified Accelerated Cost Recovery System -
546:Original lease period plus one renewal period
2396:
8:
1113:, this can be simplified further to become:
560:Length of life of property (full-year rule)
62:Capital property eligible for CCA excludes:
2364:Society of Management Accountants of Canada
2543:
2403:
2389:
2381:
2358:C. Geoffrey Edge; V. Bruce Irvine (1981).
2220:
2208:
2196:
397:Typical classes of assets for CCA purposes
243:For assets subject to the half-year rule:
195:For assets subject to the full-year rule:
1736:
1727:
1696:
1676:
1622:
1613:
1579:
1537:
1505:
1502:
1472:
1434:
1421:
1390:
1358:
1324:
1310:
1277:
1263:
1246:
1244:
1192:
1176:
1131:
1120:
1088:
1058:
1039:
1033:
1022:
1007:
980:
953:
913:
889:
860:
836:
792:
763:
282:
250:
202:
131:Where the UCC for a class is negative, a
45:for calculating taxable income under the
1916:
1843:
744:
530:the cutting or shaping part in a machine
406:
93:("UCC"), which is generally defined as:
1827:
548:(Minimum 5 years and Maximum 40 years)
368:Schedule III for property in Class 13 (
664:amounts are not subject to recapture.
613:Patents acquired after April 26, 1993
2249:Canada Trustco Mortgage Co. v. Canada
1160:{\displaystyle PV={\frac {Itd}{i+d}}}
552:Improvements made to leased premises
7:
2270:"PRB 06-06E: Capital Cost Allowance"
689:= CCA rate per year for tax purposes
378:Schedule V for property relating to
2255:, 2 SCR 601 (19 October 2005)
1034:
527:a die, jig, pattern, mould or last
25:
2503:Labour-sponsored funds tax credit
2139:"Classes of depreciable property"
1904:(R.S.C., 1985, c. 1 (5th Supp.))"
53:General rules for CCA calculation
2302:Capital Cost Allowance in Canada
2512:Major deductions and incentives
2239:, 2 SCR 336 (26 June 1997)
2438:Major tax credits and benefits
2268:Sheena Starky (3 April 2006).
2164:"Capital Cost Allowance Rates"
1085:
1072:
1055:
1042:
995:{\displaystyle Itd(1-d)^{n-1}}
977:
964:
910:
897:
857:
844:
812:
800:
438:Building acquired before 1988
427:Buildings acquired after 1987
1:
2571:Children’s fitness tax credit
2233:Hickman Motors Ltd. v. Canada
928:{\displaystyle Id(1-d)^{n-1}}
509:tools costing less than $ 500
2576:Universal child care benefit
669:Capital investment appraisal
869:{\displaystyle Id(1-d)^{2}}
2669:
2617:Workers Income Tax Benefit
91:undepreciated capital cost
2605:Public Transit Tax Credit
2582:Working Income Supplement
2566:Children’s art tax credit
2305:(2nd ed.). Toronto:
497:
234:{\displaystyle CCA=tdUCC}
133:recapture of depreciation
2554:Canada Child Tax Benefit
2485:Climate action incentive
2479:Child Disability Benefit
2461:Canada Employment Credit
34:) is the means by which
2187:ITR, s. 1100(2)(a)(iii)
1817:Capital cost tax factor
818:{\displaystyle Id(1-d)}
2519:Capital Cost Allowance
2467:Canada workers benefit
2429:Corporate income taxes
2424:Income taxes in Canada
2411:Income taxes in Canada
2221:Edge & Irvine 1981
2209:Edge & Irvine 1981
2197:Edge & Irvine 1981
1800:Income taxes in Canada
1776:
1775:{\displaystyle I\left}
1661:
1224:
1161:
1101:
1038:
996:
929:
870:
819:
775:
654:100% (full-year rule)
522:100% (half-year rule)
501:100% (full-year rule)
391:Income Tax Regulations
358:Income Tax Regulations
327:
235:
28:Capital Cost Allowance
18:Capital cost allowance
2497:Investment Tax Credit
2491:Disability Tax Credit
2450:Basic personal amount
2277:Library of Parliament
2143:Canada Revenue Agency
1812:Internal Revenue Code
1777:
1662:
1225:
1162:
1111:geometric progression
1102:
1018:
997:
930:
871:
820:
776:
328:
236:
89:CCA is calculated on
38:businesses may claim
2599:Education Tax Credit
2473:Caregiver tax credit
2455:Canada Child Benefit
2307:CCH Canadian Limited
2299:Rose Filice (2005).
1675:
1243:
1175:
1119:
1006:
952:
888:
835:
791:
762:
249:
201:
2648:Capital gains taxes
2611:Textbook Tax Credit
2353:. 27 November 2019.
2109:. 27 November 2019.
2077:. 27 November 2019.
2045:. 27 November 2019.
2013:. 27 November 2019.
2643:Taxation in Canada
1993:"ITR Schedule III"
1772:
1657:
1655:
1220:
1157:
1097:
992:
925:
866:
815:
774:{\displaystyle Id}
771:
695:= rate of taxation
380:industrial mineral
336:Types of allowance
323:
231:
2630:
2629:
2626:
2625:
2560:Child Tax Benefit
2211:, pp. 64–65.
2089:"ITR Schedule VI"
2025:"ITR Schedule IV"
1948:"ITR Schedule II"
1761:
1744:
1717:
1647:
1630:
1603:
1559:
1545:
1513:
1496:
1455:
1443:
1429:
1414:
1374:
1348:
1318:
1301:
1271:
1213:
1155:
1095:
938:
937:
701:= number of years
661:
660:
389:Part XVII of the
290:
16:(Redirected from
2660:
2544:
2405:
2398:
2391:
2382:
2377:
2354:
2346:
2344:
2343:
2334:. Archived from
2327:
2325:
2323:
2295:
2293:
2291:
2285:
2279:. Archived from
2274:
2256:
2246:
2240:
2230:
2224:
2218:
2212:
2206:
2200:
2194:
2188:
2185:
2179:
2178:
2176:
2174:
2160:
2154:
2153:
2151:
2149:
2135:
2129:
2128:
2123:. Archived from
2117:
2111:
2110:
2103:
2097:
2096:
2091:. Archived from
2085:
2079:
2078:
2071:
2065:
2064:
2059:. Archived from
2057:"ITR Schedule V"
2053:
2047:
2046:
2039:
2033:
2032:
2027:. Archived from
2021:
2015:
2014:
2007:
2001:
2000:
1995:. Archived from
1989:
1983:
1980:
1974:
1971:
1965:
1962:
1956:
1955:
1950:. Archived from
1944:
1938:
1937:
1932:. Archived from
1926:
1920:
1914:
1908:
1907:
1896:
1890:
1887:
1881:
1878:
1872:
1871:
1869:
1868:
1859:. Archived from
1853:
1847:
1841:
1835:
1832:
1781:
1779:
1778:
1773:
1771:
1767:
1766:
1762:
1760:
1749:
1745:
1737:
1728:
1722:
1718:
1716:
1705:
1697:
1666:
1664:
1663:
1658:
1656:
1652:
1648:
1646:
1635:
1631:
1623:
1614:
1608:
1604:
1602:
1591:
1580:
1568:
1564:
1560:
1558:
1547:
1546:
1538:
1533:
1529:
1514:
1506:
1503:
1497:
1495:
1484:
1473:
1465:
1461:
1457:
1456:
1454:
1436:
1435:
1430:
1422:
1415:
1413:
1402:
1391:
1383:
1379:
1375:
1373:
1359:
1353:
1349:
1347:
1336:
1325:
1319:
1311:
1306:
1302:
1300:
1289:
1278:
1272:
1264:
1229:
1227:
1226:
1221:
1219:
1215:
1214:
1212:
1201:
1193:
1166:
1164:
1163:
1158:
1156:
1154:
1143:
1132:
1106:
1104:
1103:
1098:
1096:
1094:
1093:
1092:
1070:
1069:
1068:
1040:
1037:
1032:
1001:
999:
998:
993:
991:
990:
934:
932:
931:
926:
924:
923:
875:
873:
872:
867:
865:
864:
824:
822:
821:
816:
780:
778:
777:
772:
745:
407:
332:
330:
329:
324:
322:
318:
291:
283:
240:
238:
237:
232:
58:Capital property
21:
2668:
2667:
2663:
2662:
2661:
2659:
2658:
2657:
2633:
2632:
2631:
2622:
2587:
2535:
2507:
2433:
2412:
2409:
2374:
2357:
2349:
2341:
2339:
2330:
2321:
2319:
2317:
2309:. p. 833.
2298:
2289:
2287:
2286:on 7 March 2010
2283:
2272:
2267:
2264:
2262:Further reading
2259:
2247:
2243:
2237:1997 CanLII 357
2231:
2227:
2219:
2215:
2207:
2203:
2195:
2191:
2186:
2182:
2172:
2170:
2162:
2161:
2157:
2147:
2145:
2137:
2136:
2132:
2121:"ITR Part XVII"
2119:
2118:
2114:
2105:
2104:
2100:
2087:
2086:
2082:
2073:
2072:
2068:
2055:
2054:
2050:
2041:
2040:
2036:
2023:
2022:
2018:
2009:
2008:
2004:
1991:
1990:
1986:
1981:
1977:
1972:
1968:
1963:
1959:
1946:
1945:
1941:
1928:
1927:
1923:
1915:
1911:
1898:
1897:
1893:
1888:
1884:
1879:
1875:
1866:
1864:
1855:
1854:
1850:
1842:
1838:
1833:
1829:
1825:
1796:
1787:
1750:
1729:
1723:
1706:
1698:
1692:
1685:
1681:
1673:
1672:
1654:
1653:
1636:
1615:
1609:
1592:
1581:
1575:
1566:
1565:
1548:
1519:
1515:
1504:
1498:
1485:
1474:
1463:
1462:
1444:
1420:
1416:
1403:
1392:
1381:
1380:
1363:
1354:
1337:
1326:
1320:
1290:
1279:
1273:
1256:
1241:
1240:
1235:
1202:
1194:
1185:
1181:
1173:
1172:
1144:
1133:
1117:
1116:
1084:
1071:
1054:
1041:
1004:
1003:
976:
950:
949:
940:Therefore, the
909:
886:
885:
856:
833:
832:
789:
788:
760:
759:
751:Calculated CCA
740:
709:cost of capital
673:
671:under CCA rules
570:, and Licences
566:, Concessions,
404:
399:
356:Part XI of the
338:
302:
298:
247:
246:
199:
198:
146:
144:CCA calculation
60:
55:
23:
22:
15:
12:
11:
5:
2666:
2664:
2656:
2655:
2650:
2645:
2635:
2634:
2628:
2627:
2624:
2623:
2621:
2620:
2614:
2608:
2602:
2595:
2593:
2589:
2588:
2586:
2585:
2579:
2573:
2568:
2563:
2557:
2550:
2548:
2541:
2537:
2536:
2534:
2533:
2527:
2525:RRSP deduction
2522:
2515:
2513:
2509:
2508:
2506:
2505:
2500:
2494:
2488:
2482:
2476:
2470:
2464:
2458:
2452:
2447:
2441:
2439:
2435:
2434:
2432:
2431:
2426:
2420:
2418:
2414:
2413:
2410:
2408:
2407:
2400:
2393:
2385:
2379:
2378:
2372:
2355:
2347:
2328:
2315:
2296:
2263:
2260:
2258:
2257:
2241:
2225:
2213:
2201:
2189:
2180:
2155:
2130:
2127:on 2015-09-22.
2112:
2098:
2095:on 2012-12-24.
2080:
2066:
2063:on 2012-12-24.
2048:
2034:
2031:on 2012-12-24.
2016:
2002:
1999:on 2012-12-24.
1984:
1982:ITR s. 1100(1)
1975:
1966:
1957:
1954:on 2012-12-24.
1939:
1936:on 2012-12-27.
1921:
1909:
1902:Income Tax Act
1891:
1889:ITR s. 1100(2)
1882:
1880:ITR s. 1100(1)
1873:
1848:
1836:
1826:
1824:
1821:
1820:
1819:
1814:
1802:
1795:
1792:
1786:
1783:
1770:
1765:
1759:
1756:
1753:
1748:
1743:
1740:
1735:
1732:
1726:
1721:
1715:
1712:
1709:
1704:
1701:
1695:
1691:
1688:
1684:
1680:
1651:
1645:
1642:
1639:
1634:
1629:
1626:
1621:
1618:
1612:
1607:
1601:
1598:
1595:
1590:
1587:
1584:
1578:
1574:
1571:
1569:
1567:
1563:
1557:
1554:
1551:
1544:
1541:
1536:
1532:
1528:
1525:
1522:
1518:
1512:
1509:
1501:
1494:
1491:
1488:
1483:
1480:
1477:
1471:
1468:
1466:
1464:
1460:
1453:
1450:
1447:
1442:
1439:
1433:
1428:
1425:
1419:
1412:
1409:
1406:
1401:
1398:
1395:
1389:
1386:
1384:
1382:
1378:
1372:
1369:
1366:
1362:
1357:
1352:
1346:
1343:
1340:
1335:
1332:
1329:
1323:
1317:
1314:
1309:
1305:
1299:
1296:
1293:
1288:
1285:
1282:
1276:
1270:
1267:
1262:
1259:
1257:
1255:
1252:
1249:
1248:
1234:
1233:Half-year rule
1231:
1218:
1211:
1208:
1205:
1200:
1197:
1191:
1188:
1184:
1180:
1153:
1150:
1147:
1142:
1139:
1136:
1130:
1127:
1124:
1091:
1087:
1083:
1080:
1077:
1074:
1067:
1064:
1061:
1057:
1053:
1050:
1047:
1044:
1036:
1031:
1028:
1025:
1021:
1017:
1014:
1011:
989:
986:
983:
979:
975:
972:
969:
966:
963:
960:
957:
936:
935:
922:
919:
916:
912:
908:
905:
902:
899:
896:
893:
883:
877:
876:
863:
859:
855:
852:
849:
846:
843:
840:
830:
826:
825:
814:
811:
808:
805:
802:
799:
796:
786:
782:
781:
770:
767:
757:
753:
752:
749:
739:
738:Full-year rule
736:
735:
734:
733:
732:
728:
725:
722:
713:
712:
702:
696:
690:
684:
672:
666:
659:
658:
655:
652:
648:
647:
644:
641:
637:
636:
633:
630:
626:
625:
622:
619:
615:
614:
611:
609:
605:
604:
601:
598:
594:
593:
590:
587:
583:
582:
579:
576:
572:
571:
561:
558:
554:
553:
550:
544:
540:
539:
538:
537:
534:
531:
528:
523:
519:
518:
517:
516:
513:
510:
507:
502:
499:
495:
494:
491:
488:
484:
483:
480:
477:
473:
472:
469:
466:
462:
461:
458:
455:
451:
450:
447:
444:
440:
439:
436:
433:
429:
428:
425:
422:
418:
417:
414:
411:
398:
395:
387:
386:
383:
376:
373:
354:
353:
350:
342:Income Tax Act
337:
334:
321:
317:
314:
311:
308:
305:
301:
297:
294:
289:
286:
281:
278:
275:
272:
269:
266:
263:
260:
257:
254:
230:
227:
224:
221:
218:
215:
212:
209:
206:
193:
192:
186:
180:
174:
168:
162:
156:
145:
142:
129:
128:
122:
116:
110:
104:
98:
87:
86:
82:
79:
76:
73:
70:
67:
59:
56:
54:
51:
47:Income Tax Act
24:
14:
13:
10:
9:
6:
4:
3:
2:
2665:
2654:
2651:
2649:
2646:
2644:
2641:
2640:
2638:
2618:
2615:
2612:
2609:
2606:
2603:
2600:
2597:
2596:
2594:
2590:
2583:
2580:
2577:
2574:
2572:
2569:
2567:
2564:
2561:
2558:
2555:
2552:
2551:
2549:
2545:
2542:
2538:
2531:
2528:
2526:
2523:
2520:
2517:
2516:
2514:
2510:
2504:
2501:
2498:
2495:
2492:
2489:
2486:
2483:
2480:
2477:
2474:
2471:
2468:
2465:
2462:
2459:
2456:
2453:
2451:
2448:
2446:
2443:
2442:
2440:
2436:
2430:
2427:
2425:
2422:
2421:
2419:
2415:
2406:
2401:
2399:
2394:
2392:
2387:
2386:
2383:
2375:
2373:0-920212-29-8
2369:
2365:
2361:
2356:
2352:
2351:"CCA Classes"
2348:
2338:on 2013-05-14
2337:
2333:
2329:
2318:
2316:1-55367-511-8
2312:
2308:
2304:
2303:
2297:
2282:
2278:
2271:
2266:
2265:
2261:
2254:
2250:
2245:
2242:
2238:
2234:
2229:
2226:
2223:, p. 65.
2222:
2217:
2214:
2210:
2205:
2202:
2199:, p. 64.
2198:
2193:
2190:
2184:
2181:
2169:
2165:
2159:
2156:
2144:
2140:
2134:
2131:
2126:
2122:
2116:
2113:
2108:
2102:
2099:
2094:
2090:
2084:
2081:
2076:
2070:
2067:
2062:
2058:
2052:
2049:
2044:
2038:
2035:
2030:
2026:
2020:
2017:
2012:
2006:
2003:
1998:
1994:
1988:
1985:
1979:
1976:
1970:
1967:
1961:
1958:
1953:
1949:
1943:
1940:
1935:
1931:
1930:"ITR Part XI"
1925:
1922:
1918:
1917:IT-285R2 1994
1913:
1910:
1905:
1903:
1895:
1892:
1886:
1883:
1877:
1874:
1863:on 2013-05-14
1862:
1858:
1852:
1849:
1845:
1844:IT-285R2 1994
1840:
1837:
1831:
1828:
1822:
1818:
1815:
1813:
1810:
1806:
1803:
1801:
1798:
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1793:
1791:
1784:
1782:
1768:
1763:
1757:
1754:
1751:
1746:
1741:
1738:
1733:
1730:
1724:
1719:
1713:
1710:
1707:
1702:
1699:
1693:
1689:
1686:
1682:
1678:
1670:
1667:
1649:
1643:
1640:
1637:
1632:
1627:
1624:
1619:
1616:
1610:
1605:
1599:
1596:
1593:
1588:
1585:
1582:
1576:
1572:
1570:
1561:
1555:
1552:
1549:
1542:
1539:
1534:
1530:
1526:
1523:
1520:
1516:
1510:
1507:
1499:
1492:
1489:
1486:
1481:
1478:
1475:
1469:
1467:
1458:
1451:
1448:
1445:
1440:
1437:
1431:
1426:
1423:
1417:
1410:
1407:
1404:
1399:
1396:
1393:
1387:
1385:
1376:
1370:
1367:
1364:
1360:
1355:
1350:
1344:
1341:
1338:
1333:
1330:
1327:
1321:
1315:
1312:
1307:
1303:
1297:
1294:
1291:
1286:
1283:
1280:
1274:
1268:
1265:
1260:
1258:
1253:
1250:
1238:
1232:
1230:
1216:
1209:
1206:
1203:
1198:
1195:
1189:
1186:
1182:
1178:
1170:
1167:
1151:
1148:
1145:
1140:
1137:
1134:
1128:
1125:
1122:
1114:
1112:
1107:
1089:
1081:
1078:
1075:
1065:
1062:
1059:
1051:
1048:
1045:
1029:
1026:
1023:
1019:
1015:
1012:
1009:
987:
984:
981:
973:
970:
967:
961:
958:
955:
947:
943:
920:
917:
914:
906:
903:
900:
894:
891:
884:
882:
879:
878:
861:
853:
850:
847:
841:
838:
831:
828:
827:
809:
806:
803:
797:
794:
787:
784:
783:
768:
765:
758:
755:
754:
750:
747:
746:
743:
737:
729:
726:
723:
720:
719:
718:
717:
716:
710:
706:
703:
700:
697:
694:
691:
688:
685:
682:
679:
678:
677:
670:
667:
665:
656:
653:
650:
649:
645:
642:
639:
638:
634:
631:
628:
627:
623:
620:
617:
616:
612:
610:
607:
606:
602:
599:
596:
595:
591:
588:
585:
584:
581:Parking lots
580:
577:
574:
573:
569:
565:
562:
559:
556:
555:
551:
549:
545:
542:
541:
535:
532:
529:
526:
525:
524:
521:
520:
514:
511:
508:
505:
504:
503:
500:
496:
492:
489:
486:
485:
481:
478:
475:
474:
470:
467:
464:
463:
459:
456:
453:
452:
448:
445:
442:
441:
437:
434:
431:
430:
426:
423:
420:
419:
415:
412:
409:
408:
405:
402:
396:
394:
392:
384:
381:
377:
374:
371:
367:
366:
365:
362:
359:
351:
347:
346:
345:
343:
335:
333:
319:
315:
312:
309:
306:
303:
299:
295:
292:
287:
284:
279:
276:
273:
270:
267:
264:
261:
258:
255:
252:
244:
241:
228:
225:
222:
219:
216:
213:
210:
207:
204:
196:
190:
187:
184:
181:
178:
175:
172:
169:
166:
163:
160:
157:
154:
151:
150:
149:
143:
141:
139:
138:terminal loss
134:
126:
123:
120:
117:
114:
111:
108:
105:
102:
99:
96:
95:
94:
92:
83:
80:
77:
74:
71:
68:
65:
64:
63:
57:
52:
50:
48:
44:
41:
37:
33:
29:
19:
2653:Depreciation
2518:
2362:. Hamilton:
2359:
2340:. Retrieved
2336:the original
2320:. Retrieved
2301:
2288:. Retrieved
2281:the original
2248:
2244:
2232:
2228:
2216:
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2192:
2183:
2171:. Retrieved
2167:
2158:
2146:. Retrieved
2142:
2133:
2125:the original
2115:
2101:
2093:the original
2083:
2069:
2061:the original
2051:
2037:
2029:the original
2019:
2005:
1997:the original
1987:
1978:
1969:
1960:
1952:the original
1942:
1934:the original
1924:
1912:
1906:. July 2022.
1901:
1894:
1885:
1876:
1865:. Retrieved
1861:the original
1851:
1839:
1830:
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1671:
1668:
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1236:
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1108:
945:
939:
880:
741:
714:
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698:
692:
686:
683:= Investment
680:
674:
662:
547:
416:Description
403:
400:
390:
388:
363:
357:
355:
341:
339:
245:
242:
197:
194:
188:
182:
176:
170:
164:
158:
152:
147:
137:
132:
130:
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112:
106:
100:
90:
88:
61:
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40:depreciation
31:
27:
26:
2532:(SR&ED)
2253:2005 SCC 54
1973:ITR s. 1103
1964:ITR s. 1102
1834:ITR s. 1102
2637:Categories
2540:Eliminated
2445:Age amount
2342:2012-08-07
2168:TaxTips.ca
1867:2013-03-06
1823:References
942:Tax shield
564:Franchises
372:interests)
340:Under the
2547:Childcare
1919:, par. 1.
1846:, par. 2.
1690:−
1190:−
1063:−
1049:−
1035:∞
1020:∑
985:−
971:−
918:−
904:−
851:−
807:−
471:Aircraft
370:leasehold
313:−
307:−
280:−
1794:See also
1785:Case Law
944:in year
85:18(1)(l)
36:Canadian
2417:General
2322:5 March
2290:5 March
2251:,
2235:,
568:Patents
43:expense
2619:(WITB)
2607:(PTTC)
2592:Others
2578:(UCCB)
2556:(CCTB)
2370:
2313:
410:Class
2613:(TTC)
2601:(ETC)
2584:(WIS)
2562:(CTB)
2521:(CCA)
2499:(ITC)
2493:(DTC)
2487:(CAI)
2481:(CDB)
2475:(CTC)
2469:(CWB)
2463:(CEC)
2457:(CCB)
2284:(PDF)
2273:(PDF)
2173:6 May
2148:6 May
1805:MACRS
748:Year
487:10.1
413:Rate
382:mines
2368:ISBN
2324:2013
2311:ISBN
2292:2013
2175:2013
2150:2013
1809:U.S.
731:gain
643:55%
632:30%
621:45%
600:30%
490:30%
479:30%
468:25%
457:20%
446:15%
349:Act.
125:less
119:less
113:less
107:plus
101:plus
66:land
651:52
640:50
629:46
618:45
608:44
597:43
586:29
578:8%
575:17
557:14
543:13
498:12
476:10
435:5%
424:4%
159:UCC
153:CCA
32:CCA
2639::
2366:.
2275:.
2166:.
2141:.
948:=
829:3
785:2
756:1
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465:9
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320:)
316:c
310:b
304:a
300:(
296:d
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288:2
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277:C
274:C
271:U
268:d
265:t
262:=
259:A
256:C
253:C
229:C
226:C
223:U
220:d
217:t
214:=
211:A
208:C
205:C
189:c
183:b
177:a
171:d
165:t
30:(
20:)
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