Chapter History S3-F4-C1, General Discussion of Capital Cost Allowance

Introduction

The purpose of a Chapter History page is to highlight any amendments to the information contained in an interpretation bulletin that is now reflected in a chapter of an income tax folio as well as to identify any subsequent amendments to a folio chapter. It outlines amendments that have been made as a result of legislative changes and proposed legislative changes, precedential court decisions, as well as new or revised interpretations of the Canada Revenue Agency (CRA).

Except as otherwise noted, all statutory references herein are references to provisions of the Income Tax Act, R.S.C., 1985, c.1 (5th Supp.), as amended. All references to a Regulation are to the Income Tax Regulations, C.R.C., c. 945.

Update February 27, 2019

¶1.50 and 1.51 have been updated to reflect amendments to the definition of the expression relevant spot rate in subsection 261(1). These changes were enacted on December 14, 2017 in S.C. 2017, c. 33, s. 81(1) [Bill C-63] and effective March 1, 2017.

General revision have been made to the French version of the chapter for readability and consistency purposes.

Update April 26, 2017

The proposed legislative change notice after the Summary has been removed, and ¶1.18 and ¶1.49 have been revised to reflect a legislative amendment to subsection 14(1) made by S.C. 2016, c. 12, (formerly Bill C-29), s. 4(1) which came into force or is deemed to have come into force on January 1, 2017. This revision reflects that the eligible capital property regime was repealed and replaced with a new class of depreciable property to which the CCA rules apply (Class 14.1). Effective on January 1, 2017, property that was eligible capital property will be depreciable property and expenditures and receipts that were accounted for under the eligible capital property rules will be accounted for under the rules for depreciable property and capital property.

¶1.18, 1.80, and 1.17 of the French version only have been revised for readability.

¶1.19 has been amended to clarify that the deduction under paragraph 20(1)(aa) is available when computing income from property or income from a business.

¶1.71 has been amended to remove the title from Guide T4037 to improve the consistency of the table.

¶1.74 has been amended to correct a date in Example 5.

¶1.88 has been revised to improve readability.

The publications listed in ¶1.119 of the French version only have been re-organized into alphabetical order to reflect the same presentation style used in the English version.

The Application section of the Chapter and the December 9, 2016 update below has been amended to indicate the cancellation of IT-220R2(SR), Capital Cost Allowance - Proceeds of Disposition of Depreciable Property.

The December 9, 2016 update below has also been amended to provide an explanation of why ¶3 of IT-220R2 was not included in this Chapter, and to include a link to the CRA webpage, Change of fiscal year-end.

Finally, in the French version only of the December 9, 2016 update of the Chapter History, the entries regarding the following paragraphs have been amended for readability and precision:  ¶1.18, 1.22, 1.52 and 1.53, 1.92 and 1.112.

Update December 9, 2016

General

Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance, replaces and cancels Interpretation Bulletins IT-285R2, Capital Cost Allowance - General Comments; IT-418, Capital Cost Allowance - Partial Dispositions of Property; IT-220R2(SR), Capital Cost Allowance - Proceeds of Disposition of Depreciable Property; IT-220R2, Capital Cost Allowance - Proceeds of Disposition of Depreciable Property; IT-190R2, Capital Cost Allowance - Transferred and Misclassified Property; IT-128R, Capital Cost Allowance - Depreciable Property; and IT-478R2, Capital Cost Allowance - Recapture and Terminal Loss.

In addition to consolidating the content of the former interpretation bulletins, general revisions have been made to improve readability. Any substantive technical and interpretive changes to the information outlined in the former interpretation bulletin are described below.

Legislative and other changes

The topic Bad debts from disposition of depreciable property, originally in ¶3 of IT-220R2, has not been included in this Chapter. Although the information in that paragraph regarding subsection 20(4) is still valid, it appeared to have limited relevance. 

The topic Rules regarding fiscal period of an individual’s business, originally in ¶12 - 13 of IT-478R2, has not been included in this Chapter. Fiscal year-end is discussed on the CRA webpage, Change of fiscal year-end.

Paragraph 8 of IT-190R2 has been deleted as it is no longer relevant.

¶1.2 (formerly ¶4 of IT-128R) has been amended to delete the phrase “or whether it is currently deductible because it is in respect of the maintenance or repair of a property” to make it more clear that the guidelines being discussed apply to a variety of capital vs. income determinations. The paragraph was also expanded to add clarification that the Act does not define what constitutes a capital expenditure or an expenditure of a current nature, but that the guidelines that follow may assist in making such a determination.

¶1.4 (formerly ¶4(a) of IT-128R) has been reworded and expanded to include an example (painting of old wood siding vs. installing new vinyl siding) to help illustrate the concept of enduring benefit.

¶1.5 - 1.7 (formerly ¶4(b) of IT-128R) have been amended to remove the example involving the replacement of a floor or roof, as such a determination is not always clear. A more appropriate example (repairing vs. replacing wood steps) was added to help illustrate the difference between a capital improvement and a repair. The paragraph was also expanded to address the courts’ general view that repairs need not ignore improvements in technology or workmanship.

¶1.8 (formerly ¶4(c) of IT-128R) has been expanded to include an additional example (rewiring a building) to help illustrate the concept of whether a property is considered an integral part of an existing asset or a separate asset.

¶1.9 (formerly ¶4(d) of IT-128R) has been updated to include a consideration of the amount of the expenditure in relation to a taxpayer’s expenses and annual profits when determining whether an expenditure is made on capital or income account. This reflects the courts’ decisions in Rainbow Pipe Line Co. Ltd. v The Queen, 2002 DTC 7124 (FCA), and ATCO Electric Ltd. v The Queen, 2007 TCC 243.

¶1.11 (formerly ¶4( e) of IT-128R) has been expanded to include the courts’ general view that costs incurred to ready a newly-acquired property for rental are on account of capital.

¶1.14 (formerly included in ¶2 of IT-285R2) has been amended to include a reference to the Department of Finance’s intent to match the rates set out in the Regulations to the average useful life of the assets included in a particular class.

¶1.16 (formerly included in ¶3 of IT-285R2) has been expanded to provide a basic explanation of depreciable property, which helps put the information that follows in context.

¶1.17 (formerly ¶1 of IT-128R) has been amended to reduce the list of exclusions as many of the issues listed are either out of date and now irrelevant (property for which CCA is claimed under Part XVII of the Regulations by a farmer or fisherman) or rare to see in actual practice (hand-woven tapestries).

The paragraph has also been expanded to include the addition of “if the Act were read without reference to sections 66 to 66.4 of the Act”. This was added to paragraph 1102(1)(a) of the Regulations by SOR/99-179, s. 2(1), applicable to tax years that end after December 5, 1996. Paragraph 1102(1)(a) does not apply to a property the cost of which is deductible under any of sections 66 to 66.4 of the Act (Canadian exploration expense and Canadian development expense). To resolve any circularity, the amendment ensures that the determination of whether property is depreciable property is generally made before determining whether the cost of the property is eligible for deduction under any of sections 66 to 66.4 of the Act.

A Canadian renewable and conservation expense has been added to the list to reflect the addition of paragraph 1102(1)(a.1) of the Regulations added by SOR/2000-327, s. 1(1), applicable to expenses incurred after December 5, 1996. Pursuant to paragraph 1102(1)(a.1), the capital cost of depreciable property does not include any Canadian renewable and conservation expense (as defined in section 1219 of the Regulations).

Land was added to the list of exclusions as land is not considered depreciable property by virtue of subsection 1102(2) of the Regulations.

¶1.18 (formerly included in ¶3 of IT-128R and ¶21 of IT-285R2) has been updated to reflect the potential deduction of site investigation costs under paragraph 20(1)(dd).

¶1.19 has been added to provide a list of certain costs that may be deductible as current expenses in computing a taxpayer’s income from business despite the fact that such costs would otherwise be considered as capital expenditures.

¶1.20 (formerly ¶5 of IT-128R) has been expanded to add an example outlining the tax treatment of property that is normally inventory to the taxpayer, but was previously rented or leased and then sold.

¶1.21 (formerly included in ¶15 of IT-285R2 and ¶2 of IT-128R) has been expanded to include a reference to property deemed to be owned by the taxpayer. For example, a lessee may claim CCA on certain property leased for a term of more than one year under subsection 16.1(1) if certain conditions are met.

¶1.22 has been added to explain that a beneficial owner of a property may claim CCA in certain circumstances. A reference to Income Tax Folio S1-F3-C2, Principal Residence has been added to provide more information on beneficial ownership as well as a discussion of ownership issues under the civil law in the province of Québec.

¶1.24 has been added to address the application of subsection 13(7.5) to properties prescribed under subsections 1102(14.2) and 1102(14.3) of the Regulations. Subsection 13(7.5) was added by 1997, c. 25, s. 3(2), applicable to tax years that end after March 6, 1996. Subsections 1102(14.2) and 1102(14.3) were added by SOR/99-179, s. 2(2), applicable after March 6, 1996 except that, with respect to a royalty created after March 6, 1996 and before December 6, 1996 (or after March 6, 1996 and before 1998 pursuant to an agreement in writing made on or before December 5, 1996).

¶1.26 (formerly ¶22 of IT-285R2) has been updated to reflect the amendment to subsection 16.1(1) by the October 2012 Technical Bill 2002-2013 S.C. 2013, c. 34, effective June 26, 2013. The purpose of the amendment was to reflect the civil law in the province of Québec by adding the term “corporeal property”.

¶1.29 (formerly ¶18 of IT-285R2) has been updated to expand upon what is meant by chattels and to clarify that consumer protection similar to each province and territory’s Sale of Goods Act is provided in the Civil Code of Québec.

¶1.32 - 1.34 have been added to provide an overview of the available-for-use rules that are found in subsections 13(26) to (32). Two examples are provided to illustrate the rules as they apply to buildings and property other than buildings.

¶1.35 - 1.36 have been added to provide an introduction to the concept of leasehold improvements and to clarify that the available-for-use rules for a building under subsection 13(28) do not apply to leasehold improvements even if the leasehold interest is deemed to be a building or other structure under subsection 1102(5) of the Regulations.

¶1.37 has been added to provide a general overview of the election available under subsection 13(29) in respect of property, including buildings (but not a building that is used or to be used by the taxpayer principally for the purpose of gaining or producing gross revenue that is rent) acquired for use in a long-term project.

¶1.39 has been added to reflect the amendment to subparagraph 1100(2)(a)(i) of the Regulations to add “or that became available for use by the taxpayer in the year”, and the addition of subparagraph 1100(2)(a)(vii) “property considered to have become available for use by the taxpayer in the year by reason of paragraph 13(27)(b) or (28)(c) of the Act” (the two-year rolling-start rule). These amendments were added by PC 1994-139, effective for property acquired after 1989. 

¶1.40 (formerly ¶24 of IT-285R2) has been amended to reflect the updated list of properties that are excluded from the half-year rule in subparagraphs 1100(2)(a)(iii) to (vii) of the Regulations:

  • Former ¶24(a)(iii) of IT-285R2 has been modified to replace “a certified production acquired before 1988 and a certified feature film” with “a certified feature film or certified production” to reflect the current text in Class 12(n). This language was used at the time because of former ¶24(f) included reference to “a certified production acquired after 1987”.
  • Former ¶24(a)(iv) of IT-285R2, “a videotape cassette acquired after February 15, 1984…” has been deleted as it is no longer an exception to the Class 12 exclusions. This amendment was made by PC 2005-698 and was effective for property acquired after December 12, 1998.   
  • Former ¶24(e) of IT-285R2, “Class 23 property (in connection with Expo 86) acquired after 1983 for which a 100% write off is available in the year of acquisition” has been deleted as it is unlikely such property is still being acquired.
  • Former ¶24(f) of IT-285R2, “a certified production acquired after 1987” (Class 10(w)) has been deleted as it is no longer relevant. Canadian certified productions are now in Class 10(x), which was intentionally not included in the list of exceptions. This was a result of the 1995 Budget Announcement and the creation of Class 10(x).
  • Item (h) has been added to reflect the creation of Class 52 and its inclusion on the list of exclusions in subparagraph 1100(2)(a)(iv). The legislative amendment was made by PC 2009-660, effective for property acquired after January 27, 2009.

¶1.41 (formerly ¶25 of IT-285R2) has been updated to include a reference to Income Tax Folio S1-F5-C1, Related Persons and Dealing at Arm’s Length, and to update the example to reflect more current years.

¶1.42 (formerly included in the first half of ¶26 of IT-285R2) has been updated to provide an introduction to the concept of fiscal period. This paragraph has also been updated to reflect legislative changes adding new classes to the CCA regulations. The reference to 1100(1)(m) was added by P.C. 2005-698 for 1995 and later years. The reference to 1100(1)(zg) and (zh) was added by P.C. 2000-1000, effective for 1998 and later years. The reference to IT-172, Capital Cost Allowance – Taxation Year of Individuals, has been deleted as IT-172 was cancelled by ITTN no. 24 in October of 2002 (which was cancelled on August 19, 2014).

¶1.44 has been added to provide information on subsection 1101(1) of the Regulations. Subsection 1101(1) prescribes a separate class for properties that otherwise would fall into the same class but are used in separate businesses.

¶1.45 (formerly included in the first part of ¶8 of IT-285R2) has been expanded to include examples of costs typically included in the capital cost of property.

¶1.46 (formerly included in the second part of ¶8 of IT-285R2) has been expanded to include some examples of soft costs as well as a link to the T4036 Rental Income Guide. 

¶1.47 (formerly included in the third part of ¶8 of IT-285R2) has been amended to reflect the enactment of subsection 13(33) previously noted in ¶8 of IT-285R2 as proposed legislation. Subsection 13(33) was added by 1994, c. 21, s. 7(3), applicable to property acquired after November 1992.

¶1.48 - 1.49 have been added to provide information on subsection 13(7.5) and the concept of capital expenditures made in respect of property owned by another person. Subsection 13(7.5) was added by 1997, c. 25, s. 3(2), applicable to tax years that end after March 6, 1996. Subsections 1102(14.2) and 1102(14.3) were added by SOR/99-179, s. 2(2), applicable after March 6, 1996 except that, with respect to a royalty created after March 6, 1996 and before December 6, 1996 (or after March 6, 1996 and before 1998 pursuant to an agreement in writing made on or before December 5, 1996). An example was also added to help illustrate these provisions.

¶1.50 (formerly ¶9 of IT-285R2) has been updated to replace “rate of exchange” with “relevant spot rate” in order to be more consistent with the wording in section 261.

¶1.51 has been added to expand on the comments made in ¶1.50 and to make reference to the functional currency election which would modify the determination of the cost for a functional currency taxpayer. A reference was added to Income Tax Folio S5-F4-C1, Income Tax Reporting Currency.

¶1.52 - 1.53 (formerly included in ¶10 of IT-285R2) have been updated to reflect the enactment of paragraphs 128.1(1)(a), (b) and (c), and subsection 250(5.1). This information was formerly presented as a note to ¶10 of IT-285R2. Paragraphs 128.1(1)(a), (b) and (c) were added by 1994, c. 21, s. 62(1), applicable after 1992 except that, where a corporation elects in accordance with subsection 250(5.1), this amendment applies to the corporation from the corporation's time of continuation (within the meaning assigned by that paragraph). Paragraph 128.1(1)(b) was subsequently amended by 1999, c. 22, s. 52(1), applicable to corporations that become resident in Canada after February 23, 1998; by 2001, c. 17, s. 123(1) and (2), applicable to changes in residence that occur after October 1, 1996; and again by 2014, c. 39, s. 46(1), applicable to the 2016 and subsequent tax years. Subsection 250(5.1) was added by 1994, c. 21, s. 111(2) applicable to various periods.

¶1.55 (formerly ¶11 of IT-285R2) has been revised to delete the cross-references to IT-485, Cost of clearing or levelling land, and IT-128R, Capital Cost Allowance - Depreciable Property.

¶1.56 (formerly included in ¶6 of IT-128R) has been expanded to include the term “likely” to reflect the principle that where a property does not produce income, whether the property was acquired for the purpose of producing income is to be determined on an objective basis (Hickman Motors v R., 93 DTC 5040).

¶1.58 (formerly ¶13 of IT-285R2) has been expanded to include the possibility of assistance received in the form of debt forgiveness under section 80. This reflects the enactment of paragraph 13(7.1)(g) added by S.C. 1995, c. 21, s. 2(3), applicable to tax years that end after February 21, 1994.

¶1.59 (formerly ¶14 of IT-285R2) was expanded to include a reference to Income Tax Folio S4-F3-C1, Price Adjustment Clauses.

¶1.60 - 1.61 (formerly ¶28 of IT-285R2) has been updated to include an example of when one of the special provisions noted in might apply. The list has been modified to delete those references that have either been cancelled or incorporated into this Folio chapter. In some cases, the name of the publication has been updated to the current version.

¶1.62 (formerly included in ¶1 of IT-478R2) has been expanded to clarify that the UCC of a class of depreciable property will change at each time an event occurs that affects one of the components of the calculation.

¶1.65 (formerly ¶3 of IT-478R2) has been updated at element I to delete the reference (note) to when a UCC calculation is made prior to the 1988 tax year as it is no longer relevant.

¶1.66 (formerly ¶4 of IT-478R2) has been updated to include a reference to Guide T4002, Business and Professional Income. The Guide provides detailed instructions on calculating CCA and UCC.

¶1.67 (formerly ¶1 of IT-220R2) has been expanded to include an introduction that ties in to the calculation of UCC.

¶1.68 - 1.69 (formerly ¶2 of IT-220R2) has been updated to reflect the repeal of the definition of the term “disposition of property” from 13(21) by S.C. 2001, c. 17, s. 6(5), applicable to transactions and events that occur after December 23, 1998, and to add a reference to the definition of “disposition” added to subsection 248(1) by S.C. 2001, c. 17, s. 188(5), applicable to transactions and events that occur after December 23, 1998.

¶1.70 (formerly included in the Appendix in IT-220R2) has been expanded to provide an example of a circumstance where the disposition or the proceeds of disposition of depreciable property may be determined by special provisions in the Act (replacement property rules).

¶1.71 (formerly included in the Appendix in IT-220R2) has been modified to delete those references that have either been cancelled or incorporated into this Folio chapter. In some cases, the name of the publication has been updated to the current version.

¶1.72 (formerly ¶1 of IT-418) has been updated to delete the reference to IT-174, Capital Cost Allowance—Meaning of ‘Capital Cost of Property’, as this Interpretation Bulletin was cancelled and incorporated into IT-285R2, Capital Cost Allowance—General Comments (which has now been incorporated into this Chapter).

¶1.80 (formerly ¶4 of IT-220R2) has been expanded to include an introduction to section 68. Section 68 was amended to apply in circumstances where consideration received or receivable from a person is in part for a restrictive covenant (as defined by subsection 56.4(1)) granted by a taxpayer. The amendment was added by S.C. 2013, c. 34, s. 207(2), deemed to have come into force on February 27, 2004. Section 68 does not apply to a taxpayer’s grant of a restrictive covenant made in writing by the taxpayer before February 27, 2004 between the taxpayer and a person with whom the taxpayer deals at arm’s length.

¶1.82 (formerly ¶6 - 7 of IT-220R2) has been expanded to include an example to help illustrate the concept of making a determination under section 68.

¶1.83 (formerly part of ¶7 of IT-220R2) has been expanded to include the term “likely” to reflect the court’s view that where a property does not produce income, whether or not the property was acquired for the purpose of producing income is to be determined on an objective basis (Hickman Motors v R., 93 DTC 5040).

¶1.89 (formerly included in ¶11 of IT-220R2) has been expanded to include a broader explanation of the calculation of the cost amount.

¶1.92 (formerly ¶12 of IT-220R2) has been expanded to include an example to help illustrate a determination of the proceeds of disposition under paragraph 13(21.1)(a). ¶13 of IT-220R2 was deleted because it was only applicable to dispositions before May 10, 1985 and is no longer relevant.

¶1.94 (formerly ¶16 of IT-220R2) has been modified to reflect the amendment to subparagraph 13(21.1)(b)(ii) by S.C. 2001, c. 17, s. 6(6), which replaced the reference to the fraction “one quarter” with “one-half”. This paragraph was also amended to remove “Where the taxpayer is an individual” as well as references to the coming into force provisions under the previous law. Such wording was applicable to the 1988 and 1989 fiscal periods and is no longer relevant. The example is new and helps illustrate a determination of the proceeds of disposition under paragraph 13(21.1)(b).

¶1.95 (formerly ¶5 of IT-478R2) has been expanded to make reference to elements A through K in the subsection 13(21) definition of UCC. These elements have been used throughout the Chapter to identify the increases and decreases to a property’s UCC.

¶1.104 is new and introduces some of the various restrictions placed on Class 10.1 passenger vehicles, including those related to recapture and terminal loss. A link has been provided to the CRA’s webpage which provides the current prescribed limit.

¶1.105 (formerly ¶9 of IT-478R2) has been modified to delete the reference to the applicability of subsection 13(2) to tax years and fiscal periods commencing after June 17, 1987 and ending after 1987, as it is no longer necessary. Reference to the prescribed amount for passenger vehicles was also deleted as a link to this information is provided in ¶1.104.

¶1.106 (formerly ¶10 of IT-478R2) has been modified to delete the reference to the applicability of subsection 20(16) to tax years and fiscal periods commencing after June 17, 1987 and ending after 1987, as it is no longer necessary. Reference to the prescribed amount for passenger vehicles was deleted as a link to this information is now provided in ¶1.104.

¶1.110 (formerly ¶16 of IT-478R2) has been modified to explain what is meant by a 115.1 agreement (an agreement to defer Canadian tax), to update the reference (Income Tax Folio S5-F2-C1, Foreign Tax Credit), and to add a reference to Information Circular 71-17R5, Guidance on Competent Authority Assistance under Canada’s Tax Conventions.

¶1.112 (formerly the second half of ¶17 of IT-478R2) has been amended to clarify the treatment of CCA recapture arising on the disposition of real or immovable property for which an election under section 216 has been previously made. The paragraph has also been updated to reflect the amendment to subsection 216(1) which added the term “real or immovable property”. The amendment was added by S.C. 2013, c. 34, s. 349(1), applicable to tax years that end after December 20, 2002.

¶1.113 (formerly included in ¶14 of IT-478) has been modified to provide an additional example of when it may be necessary to revise the capital cost of a depreciable property (error made by claiming CCA on a property that is not considered depreciable property). The paragraph also clarifies that while the capital cost and CCA claimed by a taxpayer in a statute-barred period will not be adjusted, the CRA may do so if one of the conditions described in paragraph 152(4)(a) applies.

¶1.115 (formerly included in ¶14 in IT-478) has been updated to clarify that if a change to a property’s capital cost results in a negative UCC balance that still exists at the end of the first non-statute-barred year, the negative balance will be included in the taxpayer’s income as recapture.

¶1.116 (formerly included in ¶14 of IT-478) has been modified to delete the explanation of the referenced case.

¶1.117 (formerly included in ¶3 of IT-285R2) has been modified by adding “In general” before stating that excluded property is not depreciable property as it is possible that excluded property could still be depreciable property. A reference to Interpretation Bulletin IT-472, Capital Cost Allowance – Class 8 Property, was also added.

¶1.118 (formerly ¶4 of IT-285R2) has been expanded to include more examples of items that are considered automotive equipment.

¶1.119 (formerly ¶27 of IT-285R2) has been modified to delete those references that either no longer exist or are no longer relevant. Where necessary, the list has been updated to reflect the current version of each publication.

¶1.120 (formerly ¶5 of IT-285R2) has been modified to delete the Class 27 example, as it is outdated and no longer relevant (Class 27 only applies to property acquired before 1999).

¶1.122 is new and explains what happens when an alteration or addition is made to a property that is described in a different class when the addition or alteration is made, as well as what happens when such property is disposed of.

¶1.126 (formerly ¶4 of IT-190R2) has been updated to add an example illustrating the application of paragraph 13(5)(b).

¶1.129 is new and explains the rule in subsection 1102(14) of the Regulations that applies to transfers of depreciable property between taxpayers who are not dealing with each other at arm’s length.

¶1.132 (formerly ¶7 of IT-285R2 and ¶11 of IT-478R2) has been modified to delete the reference to cancelled IT-327, Capital cost allowance - Elections under Regulation 1103. An example was added to illustrate the elections available under subsection 1103(1) of the Regulations.

¶1.133 is new and explains the option available to the taxpayer to include Class 43 property in Class 29 if acquired within the timeframe specified.

¶1.134 is new and explains the election available to the taxpayer to include certain Class 43.1 or 43.2 properties in Class 29 provided an election is filed in the prescribed manner.

¶1.135 is new and introduces new Class 53 of Schedule II added by 2015, c. 36, s. 26, effective June 23, 2015 for machinery and equipment acquired by a taxpayer after 2015 and before 2026.

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