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 for AIIP or one or more zero-emission vehicles (ZEV) (new property must be available for use in the year)

5

Proceeds of dispositions in the year (see Area 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 AIIP and ZEV (col. 5 minus col. 3, plus col. 4). If negative, enter "0"

8

UCC adjustment for current-year additions of AIIP and ZEV (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 an adjusted amount)

 

13

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

                         
                         
                         
                         
Total CCA claim for the yearFootnote 2 (total of column 12)   B      
Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: