Seymour T776CCA.pdf - Gravel, Seymour SIN: 527 000 079...

Gravel, Seymour SIN: 527 000 079 Printed: 2022/11/29 13:19 50 King Street Moncton NB E1C4M2
Area A - Calculation of capital cost allowance claim
1
Class
number
2
Undepreciated
capital cost
(UCC) at the
start of year
3
Cost of additions
in the year (see
Area B and C
below)
4
Cost of additions
from column 3
which are for
AIIP or one or
more
zero-emission
vehicles (ZEV)
(new property
must be
available for use
in the year)
Note 1
5
Proceeds of
dispositions in
the year (see
Area D and E
below)
6 *
UCC after
additions and
dispositions
(col. 2 plus col. 3
minus col. 5)
7
Proceeds of
dispositions
available to
reduce additions
of AIIP and ZEV
(col. 5 minus
col. 3, plus col.
4). If negative,
enter "0"
Note 2
8
UCC adjustment
for current-year
additions of AIIP
and ZEV (col. 4
minus col. 7)
multiplied by the
relevant factor. If
negative, enter
"0"
Note 3
9
Adjustment for
current-year
additions subject
to the half year
rule 1/2
multiplied by
(col. 3 minus
col. 4 minus col.
5). If negative,
enter "0"
10
Base amount for
CCA (col. 6 plus
col. 8 minus col.
9)
11
CCA
Rate %
12
CCA for the year
(col. 10
multiplied by
col. 11 or a lower
amount)
13
UCC at the end
of the year (col.
6 minus col. 12)
12 525.00 525.00 262.50 262.50 100.00 525.00
50 2,048.00 2,048.00 2,048.00 1,024.00 3,072.00 55.00 2,048.00
8 1,350.00 1,350.00 1,350.00 20.00 1,350.00
1 150,000.00 150,000.00 150,000.00 4.00 180.04 149,819.96
Total CCA claim for the year**:Total of column 12 Total of column 12 (enter the amount on line 9936 of Part 4,
amount i minus any personal part and any CCA for business-use-of-home expenses ***)
180.04 i