Canada Revenue Agency |
Agence du revenu du Canada |
AgriStability AgriInvest |
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Protected B when completed | ||||||||||||||
2022 Farming – Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses |
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• | Use this form to calculate your capital cost allowance (CCA) and record your business-use-of-home expenses. | |||||||||||||
• | Attach this form to your Form T1163, T1164, T1273, or T1274. | |||||||||||||
• | Round all amounts to the nearest dollar. | |||||||||||||
业务使用的家庭开支 |
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Include these expenses, and CCA for business-use-of-home expenses, on line 9896 "Other (specify)," of Form T1163, T1164, T1273, or T1274. | ||||||||||||||
Heat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 1 | |||||||||||||
Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 2 | |||||||||||||
Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 3 | |||||||||||||
Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 4 | |||||||||||||
Mortgage interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 5 | |||||||||||||
Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 6 | |||||||||||||
Capital cost allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 7 | |||||||||||||
Other expenses (specify) | 8 | |||||||||||||
Subtotal: Add amounts 1 to 8 | 9 | |||||||||||||
Business-use-of-home expenses carryforward claimed on line 9940 of Form T1163, T1164, T1273, or T1274 . . . . . . . | 10 | |||||||||||||
Total: Add amounts 9 and 10 | ||||||||||||||
Note: | If line 9944 of Form T1163, T1164, T1273, or T1274 is a negative amount (a loss), you will have to make an adjustment at line 9934. Total the expenses listed above, including any carry-forward amount. At line 9934, enter whichever is less: your total or your loss from line 9944. You can also carry forward this amount to later years. Do not make this adjustment if you are filing this form only to claim additional partnership expenses for which you were not reimbursed. See "Additional expenses (partnerships)" in Chapter 2 in the RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide or Chapter 2 in the RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide. |
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T1175 E (23) | 版权所有 © 2014 AdvTax | 第1页 |