T1175(Page 2) - fill out and auto calculate/complete form online

Protected B when completed

Area A – Calculation of capital cost allowance (CCA) claim

Class
number

Undepreciated
capital cost (UCC)
at the start of the
year

Cost of additions
in the year
(see Areas B and
C below)

Cost of additions
from column 3
that are DIEPs
(property must be
available for use
in the year)

Note 1

Proceeds of
dispositions
in the year (see
Areas D and E
below)

Proceeds of
dispositions of
DIEP (enter
amount from
col. 5 that relates
to DIEP from
col. 4)

UCC after
additions
and dispositions
(col. 2 plus col. 3
minus col. 5)

UCC of DIEP
(col. 4 minus
col. 6)

Note 2

Immediate
expensing amount
for DIEPs

Note 3

Cost of remaining
additions after
immediate
expensing (col. 3
minus col. 4 plus
col. 8 minus
col. 9)

Total immediate expensing claim for the year: Total of column 9

Cost of remaining
additions from
column 10 that
are AIIPs or ZEVs

Note 4

Remaining UCC
after immediate
expensing (col. 7
minus col. 9)

Proceeds of
dispositions
available to
reduce additions
of AIIPs and ZEVs
(col. 5 minus
col. 6 minus
col. 10 plus
col. 11). If
negative, enter "0"

Note 5

UCC adjustment
for current-year
additions of AIIPs
and ZEVs
(col. 11 minus
col. 13)
multiplied by the
relevant factor. If
negative, enter "0"

Note 6

Adjustment for
current-year
additions subject
to the half-year
rule.
1/2 multiplied by
(col. 10 plus col. 6
minus col. 11
minus col. 5).
If negative,
enter "0"

Base amount
for CCA
(col. 12 plus
col. 14 minus
col. 15)

CCA
rate
%

CCA for the year
(col. 16 multiplied
by col. 17 or a
lower amount,
plus
col. 9)

UCC at the end of
the year
(col. 7 minus
col. 18)

Total CCA claim for the year: Total of column 18 (enter on line 9936 of Part 4 amount ii

minus any personal part and any CCA for business-use-of-home expenses**)

If you have a negative amount in column 7, add it to income as a recapture on line 9575 of Form T1163, T1164, T1273, or T1274. 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 on line 9896 of Form T1163, T164, T1273, or T1274. Recapture and terminal loss do not apply to a Class 10.1 property unless it is a DIEP.
For more information, see Chapter 4 of the RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide or Chapter 5 of the RC4408, Farming Income and the AgriStability and
AgriInvest Programs Harmonized Guide.

For information on CCA for calculating business-use-of-home expenses, see "Special situations" in Chapter 4 of Guide RC4060 or Chapter 5 of Guide RC4408. To help you calculate the capital cost
allowance claim, use the calculation charts in Areas B to H.

See next page for notes 1 to 6.

T1175 E (23)

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