| Protected B when completed | |||||||||||||
| Capital cost allowance (depreciation) schedule for employees | |||||||||||||
| Part A — Classes 8, 10, 54, and 55 | |||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | |
| Class Number (5) |
Undepreciated capital cost (UCC) at the start of the year (6) |
Cost of additions in the year |
Cost of additions from column 3 that are accelerated investment incentive property (AIIP) or zero-emission vehicle (ZEV) in service before 2024 (7) |
Proceeds of dispositions in the year |
UCC after additions and dispositions (column 2 plus column 3 minus column 5) |
Proceeds of dispositions available to reduce additions of AIIP and ZEV (column 5 minus column 3 plus column 4) (if negative, enter "0") |
UCC adjustment for current-year additions of AIIP and ZEV (column 4 minus column 7) multiplied by relevant factor] (if negative, enter "0") (8) |
Adjustment for current-year additions subject to half-year rule [(column 3 minus column 4 minus column 5) divided by 2] (if negative, enter "0") |
Base amount for CCA (column 6 plus column 8 minus column 9) |
CCA rate (%) |
CCA for the year (column 10 multiplied by column 11 or lower amount) |
UCC at the end of the year (column 6 minus column 12) |
|
| 8 | 20% | ||||||||||||
| 10 | 30% | ||||||||||||
| 54 | 30% | ||||||||||||
| 55 | 40% | ||||||||||||
| (5) | Class 8 includes musical instruments. Class 10 includes all vehicles that meet the definition of a motor vehicle, except for a passenger vehicle included in Class 10.1 (see Part B). In this chart, ZEV represents zero-emission vehicles and zero-emission passenger vehicles. A ZEV is a motor vehicle included in Class 54 or 55 that you acquired after March 18, 2019, and became available for use before 2028. A used ZEV acquired after March 1, 2020, that became available for use before 2028 is included in Class 54 or 55. An AIIP is certain property (other than ZEV) that you acquired after November 20, 2018, and became available for use before 2028. See Regulation 1104(4) for the definition of accelerated investment incentive property that may apply to certain additions. For more information, see Guide T4044. |
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| (6) | This amount must be reduced by the portion of any goods and services tax/harmonized sales tax (GST/HST) rebate received in the year that relates to CCA on the vehicle or musical instrument. |
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| (7) | Columns 4, 7, and 8 apply only to AIIPs and ZEVs that become available for use in the year. | ||||||||||||
| (8) | The relevant factors for properties available for use before 2024 are 2 1/3 (class 54) and 1 1/2 (class 55) for ZEVs, and 0.5 for the remaining AIIPs. | ||||||||||||
| T777 E (23) | Page 4 of 5 | ||||||||||||