Notice of Ways and Means Motion November 2018: Accelerated Investment Incentive (CCA)
2018 Fall Economic Statement A portion of the capital cost of a depreciable property is deductible as capital cost allowance (CCA) each year, with the CCA rate for each class of property prescribed in the Income Tax Regulations. With some exceptions, CCA deductions are claimed by class of property and are calculated on a declining-balance basis. […]
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