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Protected B when completed
Area A – Calculation of capital cost allowance (CCA) claim
1 2 3 4 5 6 7* 8 9 10  
capital cost (UCC)
at the start of the
Cost of additions
in the year
(see Areas B and
C below)
Cost of additions
from column 3
that are DIEPs
(property must be
available for use
in the year)

Note 1
Proceeds of
in the year (see
Areas D and E
Proceeds of
dispositions of
DIEP (enter
amount from
col. 5 that relates
to DIEP from
col. 4)
UCC after
and dispositions
(col. 2 plus col. 3
minus col. 5)
(col. 4 minus
col. 6)

Note 2
expensing amount
for DIEPs

Note 3
Cost of remaining
additions after
expensing (col. 3
minus col. 4 plus
col. 8 minus
col. 9)
Total immediate expensing claim for the year: Total of column 9    i  
11 12 13 14 15 16 17 18 19  
Cost of remaining
additions from
column 10 that
are AIIPs or ZEVs

Note 4
Remaining UCC
after immediate
expensing (col. 7
minus col. 9)
Proceeds of
available to
reduce additions
of AIIPs and ZEVs
(col. 5 minus
col. 6 minus
col. 10 plus
col. 11). If
negative, enter "0"

Note 5
UCC adjustment
for current-year
additions of AIIPs
and ZEVs
(col. 11 minus
col. 13)
multiplied by the
relevant factor. If
negative, enter "0"

Note 6
Adjustment for
additions subject
to the half-year
1/2 multiplied by
(col. 10 plus col. 6
minus col. 11
minus col. 5).
If negative,
enter "0"
Base amount
for CCA
(col. 12 plus
col. 14 minus
col. 15)
CCA for the year
(col. 16 multiplied
by col. 17 or a
lower amount,
col. 9)
UCC at the end of
the year
(col. 7 minus
col. 18)
Total CCA claim for the year: Total of column 18 (enter on line 9936 of Part 4 amount ii   ii
minus any personal part and any CCA for business-use-of-home expenses**)  
If you have a negative amount in column 7, add it to income as a recapture on line 9575 of Form T1163, T1164, T1273, or T1274. If no property is left in the class and there is a positive amount in the
column, deduct the amount from income as a terminal loss on line 9896 of Form T1163, T164, T1273, or T1274. Recapture and terminal loss do not apply to a Class 10.1 property unless it is a DIEP.
For more information, see Chapter 4 of the RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide or Chapter 5 of the RC4408, Farming Income and the AgriStability and
AgriInvest Programs Harmonized Guide.
** For information on CCA for calculating business-use-of-home expenses, see "Special situations" in Chapter 4 of Guide RC4060 or Chapter 5 of Guide RC4408. To help you calculate the capital cost
allowance claim, use the calculation charts in Areas B to H.
See next page for notes 1 to 6.
T1175 E (23) Page 2 of 5