Protected B when completed | |||||||||||||||||||||||||||
Area A – Calculation of capital cost allowance (CCA) claim | |||||||||||||||||||||||||||
1 | 2 | 3 | 4 | 5* | 6 | 7 | 8 | 9 | 10 | ||||||||||||||||||
Class | Undepreciated | Cost of additions | Proceeds of | UCC after additions | Adjustment for | Base amount | Rate | CCA for the year | UCC at the end of the | ||||||||||||||||||
number | capital cost (UCC) | in the year | dispositions | and dispositions | current-year additions | for CCA | (%) | (col. 7 x col. 8 or an | year | ||||||||||||||||||
at the start of the | (see areas B and C | in the year (see | (col. 2 plus col. 3 | 1/2 x (col. 3 minus | (col. 5 minus col. 6) | adjusted amount) | (col. 5 minus col. 9) | ||||||||||||||||||||
year | below) | areas D and E below) | minus col. 4) | col. 4). If negative, | |||||||||||||||||||||||
enter "0." | |||||||||||||||||||||||||||
Total CCA claim for the year: Total of column 9 (enter the amount on line 9936 of Part 4, | |||||||||||||||||||||||||||
amount i minus any personal part and any CCA for business-use-of-home expenses **) | i | ||||||||||||||||||||||||||
* | If you have a negative amount in column 5, add it to income as a recapture in Part 3C on line 8230. 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 in Part 4 on line 9270. Recapture and terminal loss do not apply to a class 10.1 property. For more information, read Chapter 3 of Guide T4002. |
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** | For information on CCA for "Calculation of business-use-of-home expenses," see "Special situations" in Guide T4002, Chapter 4. To help you calculate the capital cost allowance claim, see the calculation charts in Areas B to F. |
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Area B – Equipment additions in the year | |||||||||||||||||||||||||||
1 | 2 | 3 | 4 | 5 | |||||||||||||||||||||||
Class | Property | Total cost | Personal part | Business part | |||||||||||||||||||||||
number | description | (if applicable) | (column 3 minus | ||||||||||||||||||||||||
column 4) | |||||||||||||||||||||||||||
Total equipment additions in the year: Total of column 5 | 9925 | ||||||||||||||||||||||||||
Area C – Building additions in the year | |||||||||||||||||||||||||||
1 | 2 | 3 | 4 | 5 | |||||||||||||||||||||||
Class | Property | Total cost | Personal part | Business part | |||||||||||||||||||||||
number | description | (if applicable) | (column 3 minus | ||||||||||||||||||||||||
column 4) | |||||||||||||||||||||||||||
Total of building additions in the year: Total of column 5 | 9927 | ||||||||||||||||||||||||||
Area D – Equipment dispositions in the year | |||||||||||||||||||||||||||
1 | 2 | 3 | 4 | 5 | |||||||||||||||||||||||
Class | Property | Proceeds of disposition | Personal part | Business part | |||||||||||||||||||||||
number | description | (should not be more | (if applicable) | (column 3 minus | |||||||||||||||||||||||
than the capital cost) | column 4) | ||||||||||||||||||||||||||
Note: If you disposed of property from your farming business in the | Total equipment dispositions in the year: Total of column 5 | 9926 | |||||||||||||||||||||||||
year, see Chapter 3 of Guide T4002 for information about your proceeds of disposition. | |||||||||||||||||||||||||||
Area E – Building dispositions in the year | |||||||||||||||||||||||||||
1 | 2 | 3 | 4 | 5 | |||||||||||||||||||||||
Class | Property | Proceeds of disposition | Personal part | Business part | |||||||||||||||||||||||
number | description | (should not be more | (if applicable) | (column 3 minus | |||||||||||||||||||||||
than the capital cost) | column 4) | ||||||||||||||||||||||||||
Note: If you disposed of property from your farming business in the | Total building dispositions in the year: Total of column 5 | 9928 | |||||||||||||||||||||||||
year, see Chapter 3 of Guide T4002 for information about your proceeds of disposition. | |||||||||||||||||||||||||||
Area F – Land additions and dispositions in the year | |||||||||||||||||||||||||||
Total cost of all land additions in the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 9923 | ||||||||||||||||||||||||||
Total proceeds from all land dispositions in the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 9924 | ||||||||||||||||||||||||||
Note: You cannot claim capital cost allowance on land. For more information, see Chapter 3 of Guide T4002. | |||||||||||||||||||||||||||
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