Area A – Calculation of capital cost allowance claim

1

Class number

2

Undepreciated capital cost (UCC) at the start of the year

3

Cost of additions in the year (see Areas B and C)

4

Cost of additions from column 3 which are AIIPs or ZEVs (property must be available for use in the year)

5

Proceeds of dispositions in the year (see Areas D and E)

6 ^{Footnote 1}

UCC after additions and dispositions (col. 2 plus col. 3 minus col. 5)

7

Proceeds of dispositions available to reduce additions of AIIPs and ZEVs (col. 5 minus col. 3, plus col. 4). If negative, enter "0"

8

UCC adjustment for current-year additions of AIIPs and ZEVs (col. 4 minus col. 7) multiplied by the relevant factor. If negative, enter "0"

9

Adjustment for current-year additions subject to the half-year rule 1/2 multiplied by (col 3. minus col. 4 minus col. 5). If negative, enter "0"

10

Base amount for CCA (col. 6 plus col. 8 minus col. 9)

11

CCA rate (%)

12

CCA for the year (col. 10 multiplied by col. 11 or a lower amount)

13

UCC at the end of the year (col. 6 minus col. 12)