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)

Note 2

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 3

Immediate
expensing amount
for DIEPs

Note 4

Cost of remaining
additions after
immediate expensing
(col. 3 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 5

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. 10 plus col. 11).
If negative, enter "0"

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 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)

Note 7

Total CCA claim for the year: Total of column 18 (enter on line 9936 of Form T1163, T1164,

►

T1273 or T1274 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 Guide RC4060 or Chapter 5 of Guide RC4408.

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 7.

T1175 E (24)

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