Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 4 – Capital cost allowance

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What is capital cost allowance?

You might acquire a depreciable property, such as a building, furniture, or equipment, to use in your self-employment activities.

You cannot deduct the cost of the property when you calculate your net farming or fishing income for the year.

However, since these properties may wear out or become obsolete over time, you can deduct their cost over a period of several years. The deduction is called capital cost allowance (CCA).

You can usually claim CCA on a property when it becomes available for use.

Available-for-use rules

Property other than a building usually becomes available for use on the earlier of:

  • the date you first use it to earn income
  • the second tax year after the year you acquire the property
  • the time just before you dispose of the property
  • the time the property is delivered or made available to you and is capable of producing a saleable product or service
  • farm icon fish icon the time the property is delivered and is capable of performing the function for which it was acquired only in respect of property acquired by you in the course of carrying on your farming or fishing business

fish icon Note for fishers

In the case of a vessel, available for use means the date when all permits, certificates, or licences needed by law are obtained.

fish icon Example for fishers

If you buy an electric motor for your fishing boat and the seller delivers it to you in your 2017 fiscal period, but it was not in working order until your 2018 fiscal period, you cannot claim CCA on it until 2018. However, if you buy an electric motor and the seller delivers it to you in working order in your 2017 fiscal period, but you did not use it until your 2018 fiscal period; you can still claim CCA in 2017 because it was available for use.

A building or part of a building usually becomes available for use on the earlier of the following dates:

  • the date you start using 90% or more of the building in your business
  • the second tax year after the year you acquire the building
  • the time just before you dispose of the building

A building you are constructing, renovating, or altering usually becomes available for use on the earlier of the following dates:

  • the date you complete the construction, renovation, or alteration
  • the date you start using 90% or more of the building in your business
  • the second tax year after the year you acquire the building
  • the time just before you dispose of the building

How much CCA you can claim

The CCA you can claim depends on the type of property you own and the date you acquired it. Group the depreciable property you own into classes. A specific rate of CCA generally applies to each class.

We explain the most common classes of property in Classes of depreciable property. We list most of the classes and their rates in the Capital cost allowance (CCA) rates.

Base your CCA claim on your fiscal period ending in 2017, and not the calendar year.

Basic information about CCA

To decide whether an amount is a current expense or a capital expense, see the Current or capital expenses.

Generally, use the declining balance method to calculate your CCA. This means you claim CCA on the capital cost of the property minus the CCA you claimed in previous years, if any. The balance declines over the years as you claim CCA.

Example

Last year Alfie bought a building for $60,000 to use in his business. On his income tax return for last year, he claimed CCA of $1,200 on the building. This year, Alfie bases his CCA claim on his balance of $58,800 ($60,000 − $1,200).

You do not have to claim the maximum amount of CCA in any given year. You can claim any amount you like, from zero to the maximum allowed for the year. If you do not have to pay income tax for the year, you may not want to claim CCA. Claiming CCA reduces the balance of the class by the amount of CCA claimed. As a result, the available CCA for future years will be reduced.

In the year you acquire a depreciable property, you can usually claim CCA only on one-half of your net additions to a class. We explain this half-year rule in Column 6 – Adjustment for current-year additions. The available for use rules discussed earlier in this chapter may also affect the amount of CCA you can claim.

You cannot claim CCA on land or on living things such as trees, shrubs, or animals. However, you can claim CCA on timber limits, cutting rights, and wood assets. For more information, see Interpretation Bulletins IT-481-CONSOLID, Timber Resource Property and Timber Limits, and IT-501, Capital Cost Allowance – Logging Assets, and its Special Release.

If you claim CCA and you later dispose of the property, you may have to add an amount to your income as a recapture of CCA. Alternatively, you may be able to deduct an additional amount from your income as a terminal loss. For more information, see Column 5 – Undepreciated capital cost (UCC) after additions and dispositions.

If you receive income from a quarry, sand, or gravel pit, or a woodlot, you can claim a type of allowance known as a depletion allowance. For more information, see Income Tax Folio S4-F11-C1, Meaning of Farming and Farming Business, and Interpretation Bulletin IT-492, Capital cost allowance – Industrial mineral mines.

farm icon Note for farmers

If you used depreciable property in 2017 you used in your farming business before January 1, 1972, fill in "Area A – Part XVII properties" on Form T2042.

If you are a partner in a partnership, you cannot separately claim CCA for depreciable property owned by the partnership. Instead, the partnership can deduct CCA when calculating its net income or loss for the year. The partnership's net income or loss is then allocated to the partners and the partner's share is shown on the partner's T5013 slip, Statement of Partnership Income. If the partnership does not need to file a partnership information return, you will not get a T5013. If this is the case, complete Area A of your form to report the CCA claim for the partnership.

You were asking?

Q. How do I calculate my CCA claim if I start a business and my first fiscal period is from June 1, 2017, to December 31, 2017?

A. Since your fiscal period is less than 365 days, you have to prorate your CCA claim. Calculate your CCA using the rules discussed in this chapter. However, base your CCA claim on the number of days in your fiscal period compared to 365 days.

In this case, your fiscal period is 214 days. Suppose you calculate your CCA to be $3,500. The amount of CCA you can claim is $2,052 ($3,500 × 214/365).

For more information, see Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance.

How to calculate your CCA

To calculate your 2017 deduction for CCA, and any recaptured CCA and terminal losses, use Area A of your form. Include only the business part.

You may have acquired or disposed of buildings or equipment during your fiscal period. If so, fill in the applicable Area B, C, D, or E, whichever applies, before completing Area A.

Note

Even if you are not claiming a deduction for CCA for 2017, fill in the appropriate areas of the form to show any additions or disposals during the year. For more information on how to fill in all these areas, see the following section.

Column 1 – Class number

Enter in this column the class numbers of your properties. If this is the first year you are claiming CCA, see Column 3 – Cost of additions in the year on this page before completing column 1. If you claimed CCA last year, you can get the class numbers of your properties from last year's form.

We discuss the more common types of depreciable properties in Classes of depreciable property, and we list most of the classes and their rates in the Capital cost allowance (CCA) rates.

Column 2 – Undepreciated capital cost (UCC) at the start of the year

If this is the first year you are claiming CCA, skip this column. Otherwise, enter in this column the UCC for each class at the end of last year. Enter these amounts from column 10 of your 2016 form.

From your UCC at the start of 2017, subtract any investment tax credit (ITC) you claimed or were refunded in 2016. Also, subtract any 2016 ITC you carried back to a year before 2016.

In 2016, you may have received a GST/HST input tax credit for a passenger vehicle you used less than 90% of the time for your business. In this case, subtract the amount of the credit you got from your 2017 opening UCC. See Grants, subsidies, and rebates.

Note

In 2017, you may be claiming, carrying back, or getting a refund of an ITC. If you still have depreciable property in the class, you have to adjust, in 2018, the UCC of the class to which the property belongs. To do this, subtract the amount of the credit from the UCC at the start of 2018. When there is no property left in the class, report the amount of the ITC as income in 2018.

Column 3 – Cost of additions in the year

If you acquire or make improvements to depreciable property in the year, we consider them to be additions to the class in which the property belongs. You should:

  • fill in Area B and Area C of your form; as explained below
  • enter in column 3 of Area A for each class, the figure from column 5 of each class in Area B and Area C

If a chart asks for the personal part of a property, this refers to the part you use personally, separate from the part you use for business. For example, if you use 25% of the building you live in for your business, your personal part is the remaining 75%.

Do not include the value of your labour in the cost of a property you build or improve. Include the cost of surveying or valuing a property you acquire. Remember that a property usually has to be available for use before you can claim CCA.

If you received insurance proceeds to reimburse you for the loss or destruction of depreciable property, enter the amount you spent to replace the property in column 3 of Area A, as well as in Area B or C, whichever applies.

Include the amount of insurance proceeds considered as proceeds of disposition in column 4 of Area A, as well as in Area D or E, whichever applies.

farm icon Note for farmers

For more information, see Line 9604 – Insurance proceeds.

If you replaced lost or destroyed property, special rules for replacement property may apply. The replacement property must be acquired within two years of the end of the tax year in which it was lost or destroyed. For more information, see Interpretation Bulletin IT-259R4, Exchange of Property, and Interpretation Bulletin IT-491, Former Business Property, and its Special Release.

To find out if any of these special situations apply, see Special situations.

Area B – Details of equipment additions in the year

List the details of all equipment (including motor vehicles) you acquired or improved in 2017. Group the equipment into the applicable classes and put each class on a separate line.

Equipment you acquire to use in your business to earn income can include:

  • cement mixer, snow blower and lawn mower, machinery, motor vehicles
  • material for fishing

Enter on line 9925 the total business part of the cost of the equipment.

Area C – Details of building additions in the year

List the details of all buildings you acquired or improved in 2017. Group the buildings into the applicable classes and put each class on a separate line.

Enter on line 9927 the total business part of the cost of the buildings. The cost includes the purchase price of the building, and any related expenses you should add to the capital cost of the building, such as legal fees, land transfer taxes, and mortgage fees.

Land

Generally, land is not a depreciable property. Therefore, you cannot claim CCA on its cost. If you acquire a property that includes both land and a building, enter in column 3 of Area C only the cost that relates to the building. To calculate the building's capital cost, you have to split any fees that relate to buying the property between the land and the building. Related fees may include legal and accounting fees.

Calculate the part of the related fees you can include in the capital cost of the building as follows:

building value
÷
total purchase price
×
legal, accounting, or other fees
=
the part of the fees you can include in the building's cost

You do not have to split a fee if it relates only to the land, or only to the building. In this case, you would add the amount of the fee to the cost to which it relates; either the land or the building.

Area F – Details of land additions and dispositions in the year

Enter on line 9923 the total cost of acquiring land in 2017. The cost includes the purchase price of the land plus any related expenses you should add to the capital cost of the land, such as legal fees, land transfer taxes, and mortgage fees.

You cannot claim CCA on land. Do not enter this amount in column 3 of Area  A.

farm icon Area G – Details of quota additions and dispositions in the year for farmers

Enter on line 9929 the total cost of acquiring quotas in 2017.

Column 4 – Proceeds of dispositions in the year

Enter the details of your 2017 dispositions on your form, as explained below.

If you disposed of a depreciable property during your 2017 fiscal period, calculate the appropriate disposition amount in Area D or Area E. Enter in column 3 of Area D or Area E one of the following amounts, whichever is less:

  • your proceeds of disposition minus any related expenses
  • the capital cost of the property

Note

If a chart asks for the personal part of a property, this refers to the part you use personally, separate from the part you use for business. For example, if you use 25% of the building you live in for business, your personal part is the other 75%.

Enter in column 4 of Area A for each class, the amount from column 5 of Area D and Area E for the class.

If you received insurance proceeds to reimburse you for the loss or destruction of depreciable property, enter the amount you paid to replace the property in column 4 of Area A, as well as in Area B or C, whichever applies.

Include the amount of insurance proceeds considered as proceeds of disposition in column 4 of Area A, as well as in Area D or E, whichever applies. This could include compensation you receive for property that someone destroys, expropriates, steals, or damages.

farm icon Note for farmers

For more information, see Line 9604 – Insurance proceeds.

If you dispose of a property for proceeds that are more than it cost you to acquire it (or you receive insurance proceeds for a property that was lost or destroyed that exceed the cost of the property), you will have a capital gain and possibly a recapture of CCA. You may be able to postpone or defer recognition of a capital gain or recapture of CCA in computing income if, among other things, the property disposed of is replaced within certain specified time limits. For more information, see Replacement propertyInterpretation Bulletin IT-259R4, Exchange of Property, and Interpretation Bulletin IT-491, Former business property, and its Special Release.  

Special rules may apply if you dispose of a building for less than both its UCC and your capital cost. If this is the case, see Special rules for disposing of a building in the year. If you dispose of a depreciable property for more than its cost, you will have a capital gain. For more information on capital gains, see Chapter 7. You cannot have a capital loss when you sell depreciable property. However, you may have a terminal loss. For an explanation of terminal losses, see Column 5 – Undepreciated capital cost (UCC) after additions and dispositions.

For more information on proceeds of disposition, see Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance.

Area D – Details of equipment dispositions in the year

List the details of all equipment (including motor vehicles) you disposed of in your 2017 fiscal period. Group the equipment into the applicable classes and put each class on a separate line. Enter on line 9926 the total business part of the proceeds of disposition of the equipment.

Area E – Details of building dispositions in the year

List the details of all buildings you disposed of in your 2017 fiscal period. Group the buildings into the applicable classes and put each class on a separate line. Enter on line 9928 the total business part of the proceeds of disposition of the buildings.

Area F – Details of land additions and dispositions in the year

Enter on line 9924 the total of all amounts you received or will receive for disposing of land in the fiscal period.

farm icon Area G – Details of quota additions and dispositions in the year for farmers

Enter on line 9930 the total of all amounts you received or will receive for disposing of quotas in the fiscal period.

Column 5 – Undepreciated capital cost (UCC) after additions and dispositions

The undepreciated capital cost (UCC) amount for column 5 is the initial UCC amount at the start of the year plus the cost of additions minus the proceeds of dispositions.

You cannot claim CCA when the amount in column 5 is:

  • negative (see Recapture of CCA)
  • positive and you do not have any property left in that class at the end of your 2017 fiscal period (see Terminal loss)

In either case, enter "0" in column 10.

Recapture of CCA

If the amount in column 5 is negative, you have a recapture of CCA. Enter your recapture on:

  • line 8230 for business or professional income
  • line 9600 for farming income
  • line 9600 for fishing income

A recapture of CCA can happen if the proceeds from the sale of depreciable property are more than the total of the following amounts:

  • the UCC of the class at the start of the period
  • the capital cost of any new additions during the period

A recapture of CCA can also occur, for example, when you get a government grant or claim an investment tax credit.

In some cases, you may be able to postpone a recapture of CCA. For example, you may sell a property and replace it with a similar one, someone may expropriate your property, or you may transfer property to a corporation, a partnership, or your child.

Terminal loss

If the amount in column 5 is positive and you no longer own any property in that class, you may have a terminal loss. More precisely, you may have a terminal loss when, at the end of a fiscal period, you have no more property in the class but still have an amount you have not deducted as CCA. You can usually subtract this terminal loss from your gross income in the year you disposed of the depreciable property. Enter your terminal loss on:

  • line 9270 for business or professional expenses
  • line 9790 for farming expenses
  • line 9270 for fishing expenses

For more information on recapture of CCA and terminal loss, see Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance.

Note

The rules for recapture of CCA and terminal loss do not apply to passenger vehicles in Class 10.1. To calculate your CCA claim, see the comments in Column 7 – Base amount for CCA.

Column 6 – Adjustment for current-year additions

In the year you acquire or make additions to a property, you can usually claim CCA on half of your net additions (the amount in column 3 minus the amount in column 4). We call this the half-year rule.

Calculate your CCA claim only on the net adjusted amount. Do not reduce the cost of the additions in column 3, or the CCA rate in column 8. For example, if you acquired a property in your 2017 fiscal period for $30,000, you would base your CCA claim on $15,000 ($30,000 × 50%).

If you acquired and disposed of depreciable property of the same class in your 2017 fiscal period, the calculation in column 6 restricts your CCA claim. Calculate the CCA you can claim as follows:

  • Determine which of the following amounts is less:
    • the proceeds of disposition of the property sold, minus any related costs or expenses; or
    • the capital cost.
  • Subtract the above amount from the capital cost of your addition.
  • Enter 50% of the result in column 6. If the result is negative, enter "0."

In some cases, you do not make an adjustment in column 6. For example, in a non-arm's length transaction you may buy depreciable property that the seller continuously owned from the day that is at least 364 days before the end of your 2017 fiscal period to the day the property was acquired. However, if you transfer personal property, such as a car or a personal computer, into your business, the half-year rule applies to the particular property transferred.

Also, some properties are not subject to the half-year rule. Some examples are those in Classes 13, 14, 23, 24, 27, 34, and 52, as well as some of those in Class 12, such as small tools. The half-year rule does not apply when the available for use rules, denies a CCA claim until the second tax year after you acquire the property.

For more information on the special rules that apply to Class 13, see Interpretation Bulletin IT-464R, Capital Cost Allowance – Leasehold Interests. For more information on the half-year rule, see Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance.

Column 7 – Base amount for CCA

To calculate your base amount for CCA, take the amount you entered in Column 5 and subtract the amount you entered in Column 6.

For a Class 10.1 vehicle you disposed of in your 2017 fiscal period, you may be able to claim 50% of the CCA that would be allowed if you still owned the vehicle at the end of your 2017 fiscal period. This is known as the half-year rule on sale.

You can use the half-year rule on sale if, at the end of your 2016 fiscal period, you owned the Class 10.1 vehicle you disposed of in 2017. If this applies to you, enter 50% of the amount from column 2 in column 7.

Column 8 – Rate (%)

In this column, enter the rate for each class of property in Area A. For more information on certain kinds of property, see Classes of depreciable property. For a list of rates, see Capital cost allowance (CCA) rates.

Column 9 – CCA for the year

In column 9, enter the CCA you want to deduct for 2017. The CCA you can deduct cannot be more than the amount you get when you multiply the amount in column 7 by the rate in column 8. You can deduct any amount up to the maximum.

In your first year of business, you may have to prorate your CCA claim. See You were asking?.

Add up all of the amounts in column 9. Enter the total on line 9936, "Capital cost allowance (CCA)." To find out how to calculate your CCA claim if you are using the property for both business and personal use, see Personal use of property.

Column 10 – UCC at the end of the year

This is the UCC at the end of your 2017 fiscal period. This is the amount you will enter in column 2 when you calculate your CCA claim next year.

Enter "0" in column 10 if you have a terminal loss or a recapture of CCA. There will not be an amount in column 10 for a Class 10.1 passenger vehicle you dispose of in the year.

The example at the end of this chapter sums up CCA.

Classes of depreciable property

In this part, we discuss the more common classes of depreciable property. We list most of the classes and their rates in the Capital cost allowance (CCA) rates.

Class 1 (4%)

A building may belong to Class 1, 3, or 6, depending on what the building is made of and the date you acquired it. You also include in these classes the parts that make up the building, such as:

  • electrical wiring
  • lighting fixtures
  • plumbing
  • sprinkler systems
  • heating equipment
  • air-conditioning equipment (other than window units)
  • elevators
  • escalators

Note

Land is not depreciable property. Therefore, when you acquire property, only include the cost related to the building in Area A and Area C. Enter on line 9923 in Area F the cost of all land additions in 2017. For more information, see Area F – Details of land additions and dispositions in the year and Column 3 – Cost of additions in the year.

For more information, see Interpretation Bulletin IT-79R3, Capital Cost Allowance – Buildings or Other Structures.

Class 1 includes most buildings acquired after 1987, unless they specifically belong in another class. Class 1 also includes the cost of certain additions or alterations you made to a Class 1 building or certain buildings of another class after 1987.

The CCA rate for eligible non-residential buildings acquired by a taxpayer after March 18, 2007, and used in Canada to manufacture or process goods for sale or lease includes an additional allowance of 6% for a total rate of 10%. The CCA rate for other eligible non-residential buildings includes an additional allowance of 2% for a total rate of 6%.

To be eligible for one of the additional allowances, you must elect to put a building in a separate class. To make the election, attach a letter to your return for the tax year in which you acquired the building. If you do not file an election to put it in a separate class, the 4% rate will apply.

The additional allowance applies to buildings acquired after March 18, 2007, (including a new building, if any part of it is acquired after March 18, 2007, when the building was under construction on March 19, 2007) that have not been used or acquired for use before March 19, 2007.

To be eligible for the 6% additional allowance, at least 90% of a building (measured by square footage) must be used in Canada for the designated purpose at the end of the tax year. Manufacturing and processing buildings that do not meet the 90% use test will be eligible for the additional 2% allowance if at least 90% of the building is used in Canada for non-residential purposes at the end of the tax year.

Class 3 (5%)

Most buildings acquired before 1988 are included in Class 3 or Class 6.

If you acquired a building before 1990 that does not fall into Class 6, you can include it in Class 3 with a CCA rate of 5% if one of the following applies:

  • you acquired the building under the terms of a written agreement entered into before June 18, 1987
  • the building was under construction by you, or for you, on June 18, 1987

Include in Class 3 the cost of any additions or alterations made after 1987 to a Class 3 building that does not exceed the lesser of the following two amounts:

  • $500,000
  • 25% of the building's capital cost (including the cost of additions or alterations to the building included in Class 3, Class 6, or Class 20 before 1988)

Any amount that exceeds the lesser amount above is included in Class 1.

Class 6 (10%)

Include a building in Class 6 with a CCA rate of 10% if it is made of frame, log, stucco on frame, galvanized iron, or corrugated metal. In addition, one of the following conditions has to apply:

  • you acquired the building before 1979
  • the building is used to gain or produce income from farming or fishing
  • the building has no footings or other base supports below ground level

If any of the above conditions apply, you also add the full cost of all additions and alterations to the building to Class 6.

If none of the above conditions apply, include the building in Class 6 if one of the following conditions applies:

  • you entered into a written agreement before 1979 to acquire the building, and the footings or other base supports of the building were started before 1979
  • you started construction of the building before 1979 (or it was started under the terms of a written agreement you entered into before 1979), and the footings or other base supports of the building were started before 1979

Also include in Class 6 certain greenhouses and fences.

For additions or alterations to such a building:

  • add to Class 6 the first $100,000 of additions or alterations made after 1978
  • add to Class 3:
    • the part of the cost of all additions or alterations over $100,000 made after 1978 and before 1988
    • the part of the cost of additions or alterations over $100,000 made after 1987, but only up to $500,000 or 25% of the cost of the building, whichever is less
  • add to Class 1 any additions or alterations over these limits

For more information, see Interpretation Bulletin IT-79R3, Capital Cost Allowance – Buildings or Other Structures.

Class 8 (20%)

Class 8 with a CCA rate of 20% includes certain property that is not included in another class. Examples are furniture, appliances, and tools costing $500 or more per tool, some fixtures, machinery, outdoor advertising signs, refrigeration equipment, and other equipment you use in the business.

Photocopiers and electronic communications equipment, such as fax machines and electronic telephone equipment are also included in Class 8.

Note

If this equipment costs $1,000 or more, you can elect to have it included in a separate class. The CCA rate will not change but a separate CCA deduction can now be calculated for a five-year period. When all the property in the class is disposed of, the UCC is fully deductible as a terminal loss. Any UCC balance remaining in the separate class at the end of the fifth year has to be transferred back to the general class in which it would otherwise belong. To make an election, attach a letter to your income tax return for the tax year in which you acquired the property.

Include data network infrastructure equipment and systems software for that equipment acquired before March 23, 2004 in Class 8. If acquired after March 22, 2004, include it in Class 46. See Class 46 (30%).

Include buildings you use to store fresh fruit or vegetables at a controlled temperature, by or for the persons by whom they were grown, in Class 8 instead of Class 1, Class 3, or Class 6. Also include in Class 8 any buildings you use to store silage.

Class 10 (30%)

Class 10 with a CCA rate of 30% includes general-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data processing equipment, if you acquired them either:

  • before March 23, 2004
  • after March 22, 2004, and before 2005, and you made an election

Class 10 also includes motor vehicles, as well as some passenger vehicles. We define motor vehicle and passenger vehicle.

Include passenger vehicles in Class 10 unless they meet the Class 10.1 conditions.

Class 10.1 (30%)

Your passenger vehicle can belong in either Class 10 or Class 10.1.

To determine the class your passenger vehicle belongs in, you have to use the cost of the vehicle before you add the GST/HST or the PST.

Include your passenger vehicle in Class 10.1 if you bought it in your 2017 fiscal period and it cost more than $30,000. List each Class 10.1 vehicle separately.

We consider the capital cost of a Class 10.1 vehicle to be $30,000 plus the related GST/HST, or PST. The $30,000 amount is the capital cost limit for a passenger vehicle.

Note

Use the GST rate of 5% and the appropriate PST rate for your province or territory. If your province is a participating province, use the appropriate HST rate. For more information on the GST and the HST, see Guide RC4022, General Information for GST/HST Registrants.

Example

Vivienne owns a business. On June 21, 2017, she bought two passenger vehicles to use in her business. The PST rate for her province is 8%. Vivienne kept the following records for 2017:

Passenger vehicle – Class 10.1 (30%) – Example
Cost GST PST Total
Vehicle 1 $33,000 $1,650 $2,640 $37,290
Vehicle 2 $28,000 $1,400 $2,240 $31,640

Vivienne puts vehicle 1 in Class 10.1, since she bought it in 2017 and it cost her more than $30,000. Before Vivienne enters an amount in column 3 of Area B, she has to calculate the GST and PST on $30,000. She does this as follows:

  • GST at 5% of $30,000 = $1,500
  • PST at 8% of $30,000 = $2,400

Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). She enters this amount in column 3 of Area B.

Vivienne puts vehicle 2 into Class 10, since she bought it in 2017 and it did not cost her more than $30,000. Vivienne's capital cost is $31,640 ($28,000 + $1,400 + $2,240). She enters this amount in column 3 of Area B.

Class 12 (100%)

Class 12 includes property such as tools, medical or dental instruments, and kitchen utensils that cost less than $500 and were acquired on or after May 2, 2006.

Class 12 includes china, cutlery, linen, and uniforms. It also includes video cassettes, video laser discs, and digital video disks that you rent and do not expect to rent to any one person for more than seven days in a 30-day period.

Most small tools in Class 12 are not subject to the half-year rule. They are fully deductible in the year of purchase. If the tool costs $500 or more, include it in Class 8 with a CCA rate of 20%.

Class 12 tools that are subject to the half-year rule include dies, jigs, patterns, moulds or lasts, and the cutting or shaping part of a machine. For more information, see Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance.

Include in Class 12 with a CCA rate of 100% computer software that is not systems software. Software in Class 12 is subject to the half-year rule.

Class 12 specifically excludes electronic communication devices and electronic data processing equipment.

Class 14

Class 14 includes patents, franchises, concessions, or licences for a limited period. Your CCA is whichever of the following amounts is less:

  • the total of the capital cost of each property spread out over the life of the property
  • the undepreciated capital cost to the taxpayer as of the end of the tax year of property of that class

Class 14.1 (5%)

Starting January 1, 2017, include in Class 14.1 property that:

  • is goodwill
  • was eligible capital property (ECP) immediately before January 1, 2017 and is owned at the beginning of that day
  • is acquired after 2016, other than:
    • property that is tangible or corporeal property
    • property that is not acquired for the purpose of gaining or producing income from business
    • property in respect of which any amount is deductible (otherwise than as a result of being included in Class 14.1) in computing the income from the business
    • an interest in a trust
    • an interest in a partnership
    • a share, bond, debenture, mortgage, hypothecary claim, note, bill or other similar property
    • property that is an interest in, or for civil law a right in, or a right to acquire, a property described in any of the above sub-bullets

farm icon Examples for farming are milk and egg quotas.

business icon fish icon Examples for business, professional, and fishing are franchises, concessions, or licences for an unlimited period.

For tax years that end prior to 2027, properties included in Class 14.1 that were acquired before January 1, 2017 will be depreciable at a CCA rate of 7% instead of 5%. Transitional rules will apply.

Properties that are included in Class 14.1 and acquired after 2016 will be included in this class at a 100% inclusion rate with a 5% CCA rate on a declining-balance basis and the existing CCA rules will normally apply.

For more information about the new Class 14.1 and the transitional rules, see Explanatory Notes - Eligible Capital Property.

Note

Property in this new Class 14.1 is excluded from the definition of capital property for GST/HST purposes.

Class 16 (40%)

Class 16 includes taxis, vehicles you use in a daily car rental business, coin operated video games or pinball machines acquired after February 15, 1984, and freight trucks acquired after December 6, 1991, that are rated above 11,788 kg.

Class 29

Include in Class 29 eligible machinery and equipment used in Canada primarily 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. Calculate the CCA for Class 29 using the straight-line method as follows: in the first year claim up to 25%, in the second year claim 50%, and in the third year the remaining 25%. Any amount that is not claimed in a year can be claimed in a later year.

Class 43 (30%)

Include in Class 43 with a CCA rate of 30% eligible machinery and equipment used in Canada primarily to manufacture and process goods for sale or lease that are not included in Class 29 or 53.

You can list this property in a separate class if you file an election by submitting a letter when you file your tax return for the year in which you acquired the property. For information on separate class elections, see Class 8 (20%).

Class 43.1 (30%)

Include in Class 43.1 with a CCA rate of 30% electrical vehicle charging stations (EVCSs) set up to supply more than 10 kilowatts but less than 90 kilowatts of continuous power. This is for property acquired for use after March 21, 2016, that has not been used or acquired for use before March 22, 2016.

Class 43.2 (50%)

Include in Class 43.2 with a CCA rate of 50% electrical vehicle charging stations (EVCSs) set up to supply 90 kilowatts and more of continuous power. This is for property acquired for use after March 21, 2016, that has not been used or acquired for use before March 22, 2016.

Class 45 (45%)

Include general-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data processing equipment, in Class 45 with a CCA rate of 45% if you acquired them after March 22, 2004, and before March 19, 2007.

Note

If you acquired the equipment or software before 2005 and made the separate Class 8 election, as discussed in the Class 8 note, the property does not qualify for the 45% rate.

Class 46 (30%)

Include in Class 46 with a CCA rate of 30% data network infrastructure equipment and systems software for that equipment if they were acquired after March 22, 2004. If they were acquired before March 23, 2004, include them in Class 8. See Class 8 (20%).

Class 50 (55%)

Include in Class 50 with a CCA rate of 55% property acquired after March 18, 2007, that is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment.

Do not include property that is included in Class 29 or Class 52 or that is mainly or is used mainly as:

  1. electronic process control or monitor equipment
  2. electronic communications control equipment
  3. systems software for equipment referred to in a) or b)
  4. data handling equipment (other than data handling equipment that is ancillary to general-purpose electronic data processing equipment)

Class 52 (100%)

Include in Class 52 with a CCA rate of 100% (with no half-year rule) general-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data processing equipment if they were acquired after January 27, 2009, and before February 2011.

Do not include property that is mainly or is used mainly as:

  1. electronic process control or monitor equipment
  2. electronic communications control equipment
  3. systems software for equipment referred to in a) or b) or
  4. data handling equipment (other than equipment that is ancillary to general-purpose electronic data processing equipment).

To qualify for this rate, the asset must also meet the following conditions:

  • be located in Canada
  • have not been used, or acquired for use, for any purpose before it is acquired by the taxpayer and
  • be acquired by the taxpayer either:
    • for use in a business carried on by the taxpayer in Canada or to earn income from property located in Canada
    • for lease by the taxpayer to a lessee for the lessee to use in a business the lessee carried on in Canada or to earn income from property located in Canada

Class 53 (50%)

Include in Class 53 with a CCA rate of 50% eligible machinery and equipment that is acquired after 2015 and before 2026 (that would generally otherwise be included in Class 29) to be used in Canada primarily in the manufacturing or processing of goods for sale or lease.

fish icon Special rates for certain fishing boats

In most cases, a fishing boat belongs to Class 7. Therefore, you can claim CCA at a maximum rate of 15%. However, there are some exceptions to this rule.

A fishing boat, or the cost to convert it, is eligible for a special rate of CCA as follows:

  • If you bought the boat between November 13, 1981, and December 31, 1982, you can claim CCA at a yearly rate of 33 1/3%. You can do this only in certain cases.
  • If you bought the boat after December 31, 1982, you can claim CCA at a rate of 16 2/3% for the year you bought the boat. You can claim 33 1/3% for the years after you bought the boat.

You can claim this special rate on the following:

  • a boat that was built and registered in Canada and was not used for any purpose before you bought it
  • the cost to convert or alter a boat in Canada
  • a boat, or the cost to convert it, established as a separate prescribed class under the now repealed Canadian Vessel Construction Assistance Act

Special situations

Personal use of property

If you buy property for business and personal use, you can show the business part of the property in Area B or C in one of two ways:

  • If your business use stays the same from year to year, enter the total cost of the property in column 3, the personal part in column 4, and the business part in column 5. To calculate the CCA you can claim, enter the amount from column 5 in column 3 of Area A.
  • If your business use changes from year to year, enter the total cost of the property in column 3 and column 5, and enter "0" in column 4.

Enter in column 3 of Area A the amount from column 5 of Area B or Area C and calculate the CCA amount (business and personal) in column 9. The amount in column 10 (UCC at the end of the year) of Area A is equal to the amount in column 5 minus the amount in column 9.

The CCA calculated for the business use of a work space in your home in Area A of your form must be reported on the chart "Calculating business-use-of-home expenses" of the form. This CCA must be subtracted from the total amount of the CCA for the year calculated in Area A and must not be included on line 9936, "Capital cost allowance" of the form.

When you claim CCA, you will have to calculate the allowable part you can claim for business use.

Example

Jennifer owns a business. She bought a car in 2017 that she uses for both personal and business use. The car cost $20,000, including all charges and taxes. Therefore, she includes the car in Class 10. Her business use this year was 12,000 kilometres of the total 18,000 kilometres driven. She calculates her CCA on the car for 2017 as follows:

She enters $20,000 in column 3 and column 5 of Area B. She also enters $20,000 in column 3 of Area A. By completing the other columns in the chart, she calculates a CCA claim of $3,000. Because Jennifer used her car partly for personal use, she calculates her CCA claim as follows:

12,000 (business kilometres)
÷
18,000 (total kilometres)
×
$3,000
=
$2,000

Jennifer enters $2,000 on line 9936.

To claim CCA for business use of a workspace in your home, on the form, use Part 8 – "Calculation of business-use-of-home expenses." Subtract the CCA portion for business-use-of-home expenses from the amount at amount i, "Total CCA Claim for the year." Enter the result in Part 5 at line 9936. In Part 8, enter at amount 11 the amount of CCA you are claiming for business-use-of-home.

Note

The capital cost limits on a Class 10.1 vehicle (a passenger vehicle) still apply when you split the capital cost between business and personal use. For more information, see Class 10.1 (30%).

Claiming CCA for a work space in the home can have a negative effect for purposes of the principal residence exemption. For more information, see the Income Tax Folio S1-F3-C2, Principal Residence.

Restrictions apply on the deduction of the expenses related to the work space. For more information, see Income Tax Folio S4-F2-C2, Business Use of Home Expenses.

Changing from personal to business use

If you bought a property for personal use and started using it in your business in your 2017 fiscal period, there is a change in use. You need to determine the capital cost for business purposes.

If the fair market value (FMV) of a depreciable property is less than its original cost when you change its use, the amount you enter in column 3 of Area B or C, is the FMV of the property (excluding the land value if the property is land and a building). If the FMV is more than the original cost of the property (excluding the land value if the property is land and a building) when you change its use, use the following chart to determine the amount to enter in column 3 of Area B or Area C.

Enter the FMV of the property in column 3 of Area B or C, whichever applies, if, at the time of change in use, the FMV of the depreciable property is less than its original cost.

When you start using your property for business use, you are considered to have disposed of it. If the FMV of the property is more than its cost, you may have a capital gain unless you file an election. For more information on capital gains, see Chapter 7 or see Guide T4037, Capital Gains. Use the following chart to determine the amount to enter in column 3 when the FMV is more than its original cost.

Capital cost calculation

Actual cost of the property

$ Blank space for dollar value
Line 1

FMV of the property

$ Blank space for dollar value
Line 2

Amount on line 1

$ Blank space for dollar value
Line 3

Line 2 minus line 3
(if negative, enter "0")

$ Blank space for dollar value
Line 4

Enter all capital gains deductions claimed for the amount on line 4Footnote 1 × 2 =

$ Blank space for dollar value
Line 5

Line 4 minus line 5
(if negative, enter "0") × ½ =

$ Blank space for dollar value
Line 6

Capital cost (line 1 plus line 6)

$ Blank space for dollar value
Line 7

Enter the capital cost of the property from line 7 in column 3 of Area B or C.

Note

We consider you to acquire the land for an amount equal to its FMV when you change its use. Include this amount on line 9923, "Total cost of all land additions in the year" in Area F.

Grants, subsidies, and rebates

You should subtract from the applicable expense any rebate, grant, or assistance you received. Enter the net expense on the appropriate line of your form.

When you get a grant, subsidy, or rebate from a government or a government agency to buy depreciable property, subtract the amount of the grant, subsidy, or rebate from the property's capital cost. Do this before you enter the capital cost in column 3 of Area B or C.

You may have paid GST or HST on some of the depreciable property you acquired for your business. If so, you may have also received an input tax credit from us. Subtract the input tax credit from the property's capital cost. Do this before you enter the capital cost in column 3 of Area B or C, whichever applies. If you get an input tax credit for a passenger vehicle you use in your business, use one of these methods:

  • For a passenger vehicle you used 90% or more of the time for your business, subtract the amount of the credit from the vehicle's cost before you enter its capital cost in column 3 of Area B.
  • For a passenger vehicle you used less than 90% of the time for your business, do not make an adjustment in 2017. Instead, subtract the amount of the credit from your beginning UCC in 2018.

You may get an incentive from a non-government agency to buy depreciable property. For example, you may receive a tax credit that you can use to reduce your income tax payable.

You can include the amount in income or you can subtract the amount from the capital cost of the property. If the incentive is more than the remaining UCC in the particular class, add the excess to income:

  • on line 8230 of Form T2125 for business and professional
  • on line 9570 of Form T2042 for farming
  • on line "Grants, credits, and rebates" of Form T2121 for fishing

For more information about government assistance, see Interpretation Bulletin IT-273R2, Government Assistance – General Comments.

Non-arm's length transactions

When you acquire depreciable property in a non-arm's length transaction, there are special rules for determining the property's cost. These special rules do not apply if you acquire the property because of someone's death.

You can acquire depreciable property in a non-arm's length transaction from:

  • an individual resident in Canada
  • a partnership with at least one partner who is an individual resident in Canada
  • a partnership with at least one partner who is another partnership

If you pay more for the property than the seller paid for it, calculate the capital cost as follows:

Capital cost calculation
Non-arm's length transaction – Resident of Canada

The seller's cost or capital cost

$ Blank space for dollar value
Line 1

The seller's proceeds of disposition

$ Blank space for dollar value
Line 2

Amount on line 1

$ Blank space for dollar value
Line 3

Line 2 minus line 3
(if negative, enter "0")

$ Blank space for dollar value
Line 4

Enter any capital gains deduction claimed for the amount on line 4 × 2 =

$ Blank space for dollar value
Line 5

Line 4 minus line 5
(if negative, enter "0") × ½ =

$ Blank space for dollar value
Line 6

Capital cost (line 1 plus line 6)

$ Blank space for dollar value
Line 7

Enter this amount in column 3 of either Area B or C, whichever applies. Do not include the cost of the related land. Include the cost of the related land on line 9923, "Total cost of all land additions in the year" in Area F of your form.

You can also acquire depreciable property in a non-arm's length transaction from:

  • a corporation
  • an individual who is not a resident of Canada
  • a partnership with no partners who are individuals resident in Canada or with no partners that are other partnerships

If you pay more for the property than the seller paid for it, calculate the capital cost as follows:

Capital cost calculation
Non-arm's length transaction – Non-resident of Canada

The seller's cost or capital cost

$ Blank space for dollar value
Line 1

The seller's proceeds of disposition

$ Blank space for dollar value
Line 2

Amount on line 1

$ Blank space for dollar value
Line 3

Line 2 minus line 3
(if negative, enter "0") × ½ =

$ Blank space for dollar value
Line 4

Capital cost (line 1 plus line 4)

$ Blank space for dollar value
Line 5

Enter this amount in column 3 of either Area B or C, whichever applies. Do not include the cost of the related land. Include the cost of the related land on line 9923, "Total cost of all land additions in the year" in Area F of your form.

If you acquire depreciable property in a non-arm's length transaction and pay less for it than the seller paid, your capital cost is the same amount as the seller paid. We consider you to have deducted as CCA the difference between what you paid and what the seller paid. Enter the amount you paid in column 3 of Area A. Enter the same amount in Area B or C, whichever applies.

Example

Rachel bought a pickup truck for $4,000 from her father, Marcus, in her 2017 fiscal period. Marcus paid $10,000 for the truck in 2008. Since the amount Rachel paid is less than the amount Marcus paid, we consider Rachel's cost to be $10,000. We also consider Rachel to have deducted CCA of $6,000 in the past ($10,000 – $4,000).

Rachel fills in the CCA chart as follows:

  • In Area B, she enters $10,000 in column 3, "Total cost."
  • In Area A, she enters $4,000 in column 3, "Cost of additions in the year," as the addition for her 2017 fiscal period.

There is a limit on the cost of a passenger vehicle you buy in a non-arm's length transaction. The cost is the lesser of:

  • the FMV when you buy it
  • $30,000 plus any GST/HST or PST you would pay on $30,000 if you bought it in your 2017 fiscal period
  • the seller's cost amount of the vehicle when you buy it

The cost amount can vary depending on what the seller used the vehicle for before you bought it. If the seller used the vehicle to earn income, the cost amount would be the UCC of the vehicle when you buy it. If the seller did not use the vehicle to earn income, the cost amount will usually be the original cost of the vehicle.

For more information on non-arm's length transactions, see the Income Tax Folio S1-F5-C1, Related persons and dealing at arm's length.

Capital gains

If you sell a property for more than it cost, you may have a capital gain. List the dispositions of all your properties on Schedule 3, Capital Gains (or Losses) in 2017. For information on how to calculate your taxable capital gain, see Chapter 7 or Guide T4037, Capital Gains.

You may be in a partnership and receive a T5013 slip, Statement of Partnership Income. If the partnership has a capital gain, it will allocate part of that gain to you. The gain will show on the partnership's financial statements or on your T5013 slip.

Note

You cannot have a capital loss when you sell depreciable property. However, you can have a terminal loss; see Column 5 – Undepreciated capital cost (UCC) after additions and dispositions.

Special rules for disposing of a building in the year

If you disposed of a building in the year, special rules may apply, making the proceeds of disposition an amount other than the actual proceeds of disposition. This happens when you meet both of the following conditions:

  • you disposed of the building for an amount less than both its cost amount, as calculated below, and its capital cost to you
  • you, or a person with whom you do not deal at arm's length, owned the land that the building is on, or the land next to it, which was necessary for the building's use

To calculate the cost amount:

  • If the building was the only property in the class, the cost amount is the UCC of the class before you disposed of the building.
  • If more than one property is in the same class, you have to calculate the cost amount of each building as follows:
capital cost of the building
÷
capital cost of all property in the class not previously disposed of
×
UCC of the class
=
cost amount of the building

Note

You may have property in the class of the building acquired at non-arm's length that was previously used for a purpose other than gaining or producing income, or the part of the property used to gain or produce income may have changed. If this is the case, the capital cost of the property has to be recalculated to determine the cost amount of the property.

For more information on proceeds of disposition, see Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance.

If you disposed of a building under these conditions and you or a person with whom you do not deal at arm's length disposed of the land in the same year, calculate your deemed proceeds of disposition as shown in Calculation A.

If you or a person with whom you do not deal at arm's length, did not dispose of the land in the same year as the building, calculate your deemed proceeds of disposition as shown in Calculation B.

Calculation A
Land and building disposed of in the same year

FMV of the building at the time you disposed of it

$ Blank space for dollar value
Line 1

FMV of the land just before you disposed of it

$ Blank space for dollar value
Line 2

Line 1 plus line 2

$ Blank space for dollar value
Line 3

Seller's adjusted cost base of the land

$ Blank space for dollar value
Line 4

Total capital gains (without reserves) from any disposition of the land (such as a change in use) in the three-year period before you or a person not dealing at arm's length with you disposed of the building either to you or another person not dealing at arm's length with you

$ Blank space for dollar value
Line 5

Line 4 minus line
(if negative, enter "0")

$ Blank space for dollar value
Line 6

Line 2 or line 6, whichever amount is less

$ Blank space for dollar value
Line 7

Line 3 minus line 7
(if negative, enter "0")

$ Blank space for dollar value
Line 8

Cost amount of the building just before you disposed of it

$ Blank space for dollar value
Line 9

Capital cost of the building just before you disposed of it

$ Blank space for dollar value
Line 10

Line 9 or line 10, whichever amount is less

$ Blank space for dollar value
Line 11

Line 1 or line 11, whichever amount is more

$ Blank space for dollar value
Line 12

Deemed proceeds of disposition of the building

Line 8 or line 12, whichever amount is less (enter this amount in column 3 of Area E, and include it in column 4 of Area A)

$ Blank space for dollar value
Line 13

Deemed proceeds of disposition of the land

Proceeds of disposition of the land and building

$ Blank space for dollar value
Line 14

Amount from line 13

$ Blank space for dollar value
Line 15

Line 14 minus line 15 (include this amount on line 9924 of Area F)

$ Blank space for dollar value
Line 16

If you have a terminal loss on the building, include it on line 9270 of Form T2125 for business and professional, line 9790 of Form T2042 for farming, or line 9270 of Form T2121 for fishing.

Calculation B
Land and building disposed of in different years

Cost amount of the building just before you disposed of it

$ Blank space for dollar value
Line 1

FMV of the building just before you disposed of it

$ Blank space for dollar value
Line 2

Line 1 or line 2, whichever amount is more

$ Blank space for dollar value
Line 3

Actual proceeds of disposition, if any

$ Blank space for dollar value
Line 4

Line 3 minus line 4

$ Blank space for dollar value
Line 5

Line 5 × ½ =

$ Blank space for dollar value
Line 6

Amount from line 4

$ Blank space for dollar value
Line 7

Deemed proceeds of disposition for the building

Line 6 plus line 7 (enter this amount in column 3 of Area E and include it in column 4 of Area A)

$ Blank space for dollar value
Line 8

If you have a terminal loss on the building, include it on line 9270 of Form T2125 for business and professional, line 9790 of Form T2042 for farming, or line 9270 of Form T2121 for fishing.

Ordinarily, you can deduct 100% of a terminal loss, but only 50% of a capital loss. Calculation B makes sure you use the same percentage to calculate a terminal loss on a building as you use to calculate a capital loss on land. As a result of this calculation, add 50% of the amount on line 5 to the actual proceeds of disposition from the building. For information, see Terminal loss.

Replacement property

In some cases, you can postpone or defer recognizing a capital gain or recapture of CCA in computing income. You might sell a business property and replace it with a similar one, or your property might be stolen, destroyed, or expropriated, and you replace it with a similar one. To defer reporting the gain or recapture of CCA, you (or a person related to you) must acquire the replacement property within the specified time limits and use the new property for the same or similar purpose.

For more information, see Interpretation Bulletin IT-259R4, Exchange of Property, and Interpretation Bulletin IT-491, Former Business Property, and its Special Release.

You can also defer a capital gain or recapture of CCA when you transfer property to a corporation, a partnership, or your child. For more information, see transferring property to your child.

For more information on transfers to a corporation or a partnership, see:

The following example summarizes this chapter on CCA.

Example

In 2017, D'Arcy bought a building to use for his business. The total cost was $95,000 (the sum of the $90,000 total purchase price and the $5,000 total expenses connected with the purchase) as follows:

Building value
$75,000
Land value
$15,000
Total purchase price
$90,000

Expenses connected with the purchase:

Legal fees
$3,000
Land transfer taxes
$2,000
Total fees
$5,000

D'Arcy's business has a December 31 year-end. In 2017, D'Arcy's income was $6,000 and his expenses were $4,900. Therefore, his net income before deducting CCA was $1,100 ($6,000 − $4,900).

Before D'Arcy can fill in his CCA schedule, he has to calculate the capital cost of the building. Since land is not depreciable property, he has to calculate the part of the expenses connected with the purchase that relates only to the building. To do this, he has to use the following formula, explained under the heading Land.

$75,000 ÷ $90,000 × $5,000 = $4,166.67

This $4,166.67 represents the part of the $5,000 in legal fees and land transfer taxes that relates to the purchase of the building. The remaining $833.33 relates to the purchase of the land. Therefore, the capital cost of the building is:

Building value
$75,000.00
Related expenses
$4,166.67
Capital cost of the building
$79,166.67

D'Arcy enters $79,166.67 in column 3 of Area C and $15,833.33 ($15,000 + $833.33) on line 9923 of Area F as the capital cost of the land.

Note

D'Arcy did not own property before 2017. Therefore, he has no UCC to enter in column 2 of Area A.

D'Arcy acquired his property in 2017. Therefore, he is subject to the half-year rule that we explain under the heading Column 6 – Adjustment for current-year additions.

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