| Protected B when completed | |||||||||||||||||||||||||||||
| Area A – Calculation of capital cost allowance (CCA) claim | |||||||||||||||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7* | 8 | 9 | 10 | ||||||||||||||||||||
| 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) |
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| Total immediate expensing claim for the year: Total of column 9 | ► | i | |||||||||||||||||||||||||||
| 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | |||||||||||||||||||
| 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 % |
Available CCA for the year (col. 16 multiplied by col. 17, or a lower amount, plus col. 9) |
Non-compliant amount of CCA (see Chart B below) |
CCA claim for the year (col. 18 minus col. 19) |
UCC at the end of the year (col. 7 minus col. 20) Note 7 |
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| Total CCA claim for the year**: Total of column 20 (enter on line 9936 of Part 4 amount ii minus | ► | ii | |||||||||||||||||||||||||||
| 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 under "Recaptured capital cost allowance" on line 9947. If no property is left in the class and there is a positive amount in this column, deduct the amount from your income as a terminal loss under "Terminal loss" on line 9948. Recapture and terminal loss do not apply to a Class 10.1 property unless it is a DIEP. For more information, read Chapter 3 of Guide T4036. |
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| ** | Sole proprietors and partnerships: Enter the total CCA claim for the year from amount ii on line 9936. Co-owners: Enter only your share of the total CCA claim for the year from amount ii on line 9936. |
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| *** | For information on CCA for calculating business-use-of-home expenses, see "Special situations" in Chapter 4 of Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income. To help you calculate the CCA, see the calculation charts in Areas B to G. |
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| See next page for notes 1 to 7. | |||||||||||||||||||||||||||||
| T776 E (24) | Page 3 of 6 | ||||||||||||||||||||||||||||