| Protected B when completed | |||||||||||
| Capital cost allowance (depreciation) schedule for employees (continued) | |||||||||||
| For information on this schedule and details about Class 10.1 limits, see Guide T4044, Employment Expenses. | |||||||||||
| For information about accelerated investment incentive, go to canada.ca/taxes-accelerated-investment-income. | |||||||||||
| Part B – Class 10.1 | |||||||||||
| List each passenger vehicle on a separate line. | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | ||||
| Date acquired (yyyy-mm-dd) |
Cost of vehicle |
Class number |
Undepreciated capital cost (UCC) at start of the year (9) |
Cost of additions in the year |
Proceeds of dispositions in the year |
Base amount for CCA (10) |
CCA rate % |
CCA for the year (column 5 multiplied by column 6 or lower amount) |
UCC at the end of the year (column 2 or column 3 minus column 7) (11) |
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| 10.1 | 30% | ||||||||||
| 10.1 | 30% | ||||||||||
| 10.1 | 30% | ||||||||||
| Total | |||||||||||
| (9) | This amount must be reduced by the portion of any GST/HST rebate received in the year that relates to CCA on the vehicle. | ||||||||||
| (10) | 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. |
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| b. | Enter 1/2 of the amount from column 3 in column 5 if the vehicle is not an AIIP, you bought the vehicle in the current year and still owned it at the end of the current year. Enter 3/2 of the amount from column 3 in column 5 if the vehicle is an AIIP and you bought the vehicle in the current year and still owned it at the end of the current year. |
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| c. | Enter 1/2 of the amount from column 2 in column 5 if you sold the vehicle in the current year and owned the vehicle at the end of the previous year. |
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| d. | Enter "0" in column 5, if you bought and sold a Class 10.1 vehicle in the current year. | ||||||||||
| (11) | Enter "0" in column 8 for the year that you sold or traded a Class 10.1 vehicle since the recapture and terminal loss rules do not apply. |
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| See the privacy notice on your return. | |||||||||||
| T777（22） | Page 5 of 5 | ||||||||||