Line 9947 – Recaptured capital cost allowance
- the undepreciated capital cost (UCC) of the class at the start of the year
- the capital cost of any additions during the year
If you have a recapture of CCA (the amount in column 6 – Undepreciated capital cost (UCC) after additions and dispositions (column 2 plus column 3 minus column 5) of Area A is negative), enter it on this line.
If you are a co-owner, enter your share of the recapture.
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