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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  
Class
number
Undepreciated
capital cost (UCC)
at the start of the
year
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
dispositions
in the year (see
Areas D and E
below)
Proceeds of
dispositions of
DIEP (enter
amount from
col. 5 that relates
to DIEP from
col. 4)
UCC after
additions
and dispositions
(col. 2 plus col. 3
minus col. 5)
UCC of DIEP
(col. 4 minus
col. 6)

Note 2
Immediate
expensing amount
for DIEPs

Note 3
Cost of remaining
additions after
immediate
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
dispositions
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
current-year
additions subject
to the half-year
rule.
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
rate
%
CCA for the year
(col. 16 multiplied
by col. 17 or a
lower amount,
plus
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