Area A – Calculating capital cost allowance (CCA) | |||||||||||||||||||||||||||
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 | ||||||||||||||||||
number | capital cost (UCC) | in the year | dispositions | and dispositions | current-year additions | for CCA | (%) | (col. 7 multiplied by | of the 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. | (col. 5 minus | col. 8 or an adjusted | (col. 5 minus col. 9) | ||||||||||||||||||||
year | below) | areas D and E below) | minus col. 4) | 4).If negative, enter "0." | col. 6) | amount) | |||||||||||||||||||||
Total CCA claim for the year: Total of column 9 (enter the amount on line 9936 of Part 4, | ► | i | |||||||||||||||||||||||||
amount i minus any personal part and any CCA for business-use-of-home expenses **) | |||||||||||||||||||||||||||
* | If you have a negative amount in column 5, add it to income as a recapture in Part 3 on line 9600. 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 9790. Recapture and terminal loss do not apply to a class 10.1 property. For more information, read | |||||||||||||||||||||||||||
Chapter 3 of Guide T4002. | |||||||||||||||||||||||||||
** | 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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Part XVII properties (acquired before 1972) | |||||||||||||||||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | |||||||||||||||||||||
Year acquired | Kind of property | Month of disposition | Cost (business part) |
Rate (%) | CCA for this year | Total CCA for this and previous years |
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Enter the total of amounts i and ii on line 9936 of part 4. | Total CCA on Part XVII properties: Total of column 6 | ► | ii | ||||||||||||||||||||||||
Area B – Details of equipment additions in the year | |||||||||||||||||||||||||||
1 | 2 | 3 | 4 | 5 | |||||||||||||||||||||||
Class number | Property description | Total cost | Personal part | Business part | |||||||||||||||||||||||
(if applicable) | (column 3 minus column 4) | ||||||||||||||||||||||||||
Total equipment additions in the year: Total of column 5 | 9925 | ||||||||||||||||||||||||||
Area C – Details of building additions in the year | |||||||||||||||||||||||||||
1 | 2 | 3 | 4 | 5 | |||||||||||||||||||||||
Class number | Property description | Total cost | Personal part | Business part | |||||||||||||||||||||||
(if applicable) | (column 3 minus column 4) | ||||||||||||||||||||||||||
Total building additions in the year: Total of column 5 | 9927 | ||||||||||||||||||||||||||
Area D – Details of equipment dispositions in the year | |||||||||||||||||||||||||||
1 | 2 | 3 | 4 | 5 | |||||||||||||||||||||||
Class number | Property description | Proceeds of disposition | Personal part | Business part | |||||||||||||||||||||||
(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 year, see Chapter 3 | Total equipment dispositions in the year | 9926 | |||||||||||||||||||||||||
of Guide T4002 for information about your proceeds of disposition. | |||||||||||||||||||||||||||
Area E – Details of building dispositions in the year | |||||||||||||||||||||||||||
1 | 2 | 3 | 4 | 5 | |||||||||||||||||||||||
Class number | Property description | Proceeds of disposition | Personal part | Business part | |||||||||||||||||||||||
(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 year, see Chapter 3 | Total building dispositions in the year | 9928 | |||||||||||||||||||||||||
of Guide T4002 for information about your proceeds of disposition. | |||||||||||||||||||||||||||
Page 5 of 6 |