Area A – Calculation of capital cost allowance claim

1

Class number

2

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

3

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

4

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

5

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

6

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

7^Footnote 1

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

8

UCC of DIEP (col. 4 minus col. 6)

9

Immediate expensing amount for DIEPs

10

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

11

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

12

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

13

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

14

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

15

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"

16

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

17

CCA rate (%)

18

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

19

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