Capital Cost Allowance, 4th Edition
Capital Cost Allowance, 4th Edition is a complete reference guide of extensive commentary and all relevant primary and secondary resources on the capital cost allowance rules.
Capital Cost Allowance, 4th Edition is a complete reference guide of extensive commentary and all relevant primary and secondary resources on the capital cost allowance rules. This book helps professionals navigate all of the depreciable property rules applicable to corporations, individuals, trusts, and partnerships.
This edition includes:
- Commentary on all aspects of the capital cost allowance system, including transfers, restrictions, trusts, goodwill, and other intangibles, as well as many other CCA rules
- Full text of provisions of the Income Tax Act and Income Tax Regulations that relate to capital cost allowance, including proposed amendments to the legislation as of August 20, 2019
- Technical breakdown of all assets included in each Class that is prescribed under the Income Tax Regulations
- Detailed examples that illustrate the application of complex rules
- A comprehensive table of CCA rates and classes, listed alphabetically by asset type
- Detailed commentary on the latest tax change, including the new accelerated investment incentive from the 2018 Fall Economic Statement, and zero-emissions vehicles from Budget 2019