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Protected B when completed
CAPITAL COST ALLOWANCE (DEPRECIATION)
SCHEDULE FOR EMPLOYEES
 
  For information to help you complete this schedule, see the section called "How to calculate capital cost allowance" in
Chapter 9 of Guide T4044, Employment Expenses.
 
 
 
Part A – Classes 8 and 10
 
 
  1 2 3 4 5 6 7 8 9 10  
  Class Undepreciated Cost of Proceeds of Undepreciated Adjustments for Base amount for Rate Capital cost Undepreciated  
  no. * capital cost acquisitions disposition capital cost after current-year capital cost % allowance capital cost at the  
    at the during the during the acquisitions and acquisitions allowance claim   (CCA) for the end  
    beginning year year dispositions (1/2 x (col. 3 – 4)) (col. 5 – 6)   year of the year  
    of the year **     (col. 2 + 3 – 4) (if negative, enter     (col. 7 x 8, or a (col. 5 – 9)  
            "0")     lesser amount)    
                       
  8 20%  
                       
                       
  10 30%  
                       
 
  * Class 8 includes musical instruments. Class 10 includes all vehicles that meet the definition of a motor vehicle, except for a
passenger vehicle included in Class 10.1 (see "Part B" below).
 
  ** This amount must be reduced by the portion of any goods and services tax/harmonized sales tax (GST/HST) rebate
received in the year that relates to CCA on the vehicle or musical instrument.
 
 
 
 
Part B – Class 10.1
 
 
  For details about the Class 10.1 limits, see Chapter 9 of Guide T4044, Employment Expenses.
 
  List each passenger vehicle on a separate line.
 
      1 2 3 4 5 6 7 8  
  Date Cost of Class Undepreciated Cost of Proceeds of Base amount Rate Capital cost Undepreciated  
  acquired vehicle no. capital cost at acquisitions disposition for capital cost % allowance(CCA) capital cost at the  
        the beginning during the during the year allowance   for the year end of the year  
        of the year * year   claim **   (col. 5 x 6, or a (col. 2 – 7, or  
                  lesser amount) col. 3 – 7) ***  
                       
  10.1 30%  
                       
                       
  10.1 30%  
                       
                       
  10.1 30%  
                       
       
TOTAL    
 
  * This amount must be reduced by the portion of any GST/HST rebate received in the year that relates to CCA on the
vehicle.
 
  ** a. Enter the amount from column 2 in column 5 if you owned the vehicle in the previous year and still owned it at the
end of the current year.
 
  b. Enter 1/2 of the amount from column 3 in column 5 if you bought the vehicle in the current year and still owned it at
the end of the current year.
 
  c. Enter 1/2 of the amount from column 2 in column 5 if you sold the vehicle in the current year and you owned the
vehicle at the end of the previous year.
 
  d. If you bought and sold a Class 10.1 vehicle in the current year, enter "0" in column 5 for that vehicle.
 
  *** Enter "0" in column 8 for the year you sold or traded a Class 10.1 vehicle, since the recapture and terminal loss rules
do not apply.
 
See the privacy notice on your return.