Example - Calculation of Capital Cost Allowance on Form T2125
|1 - Class Number||2 - Undepreciated capital cost (UCC) at the start of the year||
3 - Cost of additions in the year (see Area B and C below)
|4 - Proceeds of dispositions in the year (see Area D and E below)||
5 - UCC after additions and dispositions (col. 2 plus col. 3 minus col. 4)Footnote 1
|6 - Adjustment for current year additions (1/2 × (col.3 minus col.4)) - If negative, enter "0"||7 - Base amount for CCA (col.5 minus col.6)||8 - CCA Rate (%)||9 - CCA for the year (col. 7 × col. 8 or an adjusted amount||10 - UCC at the end of the year (col. 5 minus col. 9)|
Cathy enters her total CCA claim for the year on line 9936 - Capital cost allowance in Part 4 of form T2125.
Her total CCA claim for the year is limited to the total of all amounts in column 9, $3,550, minus any personal part and any CCA for business-use-of-home expenses. For information on the CCA for "Calculation of business-use-of-home expenses," see Guide T4002 Chapter 4.
|1 - Class Number||2 - Property description||3 - Total Cost||4 - Personal part (if applicable)||5 - Business part (column 3 minus column 4)|
Cathy's business part of her total additions in the year, line 9925 of form T2125, is $16,000.
|1 - Class Number||2 - Property description||3 - Proceeds of disposition (should not be more than the capital cost)||4 - Personal part (if applicable)||5 - Business part (column 3 minus column 4)|
Cathy's business part of her total equipment dispositions in the year, line 9926 of form T2125, is $16,000.
If you disposed of property from your business in the year, see guide T4002 Chapter 4 for information about your proceeds of disposition.
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