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Schedule 08 - Canada Revenue Agenoe du revenu Agency du...

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Unformatted text preview: '* Canada Revenue Agenoe du revenu Agency du Canada CAPITAL COST ALLOWANCE (CCA) (2008 and later tax years) SCHEDULE 8 Code 0601 Nana of mrporalion For more information, see the section called "Capital Cost Allowance" in the T2 Corporation Income Tax Guide. ZNOD Is the corporation electing under Regulation 1101(5q)? 101 1 Yes I: end of the year lrom column 13 at last See note 1 below See note 2 below See note 3 below 2 3 4 5 6 7 B Undeprecialed Cost ol Net adjustments Proceeds of Undepreciated 50% mle Reduced capital cost acquisitions (show negative dispositions capital cost (1/2 ol the amount undepreciated at the beginning during the year amounts in during the year (column 2 plus it any. by which the capital cost of the year (new property brackets) (amount not to column 3 plus or net cost of (column 6 mlnus (undeprecratad must be available exceed the mlnul column 4 acquisitions column 7) capital cost at the for use) capital cost) mlnua column 5) exceeds column 5) ~’—— Business Number Taxation year and Year Month Day 1 -1 J. i L 9 10 ll 12 13 CCA Recapture Terminal loss Capital cost Undepreciated rate of capital cost allowance capital cost % allowance (column B at the end multlplled by of the year column 9: or a (column 6 mlnus lower amount) column 12) See note 4 below year’s CCA 50.161013) 203 205 207 211 220 1‘ 1mg“) ._ ‘ (75.553 13 MD ‘ £2) 30. Y7» — 94.0.32; -' ¢ 2 .. 00 30.090 ‘ 5,300 iswo Sol) 'i‘Svo Na ‘ — (3590 Gr See 3' (o 80 :33?) 45,333 “ i330 [\YSao (8‘63 ‘18}8‘0 ‘1, ” - gms 87%;“. " 13 Low quit?” ' ?—o.>o (tub) ' (129) [03° l'LSo ~ ‘ (2f 5' (3 (So no 310w ~ - (THIOOO ’ Prim->3 - - — Jesse (WSW 6 45 (19'300 ' ’ ‘ C; .1 QJD ' flogo 5!. — - Mono can 00 7' I F" T_ 7509» ‘ ' no 503 USO->0 US$330 6 — _ 'L‘LSN 17.93500 6.40;. _ ‘ B 6 “ [to 03 - (3000 90 on 94, sec lo ('0 — ’ ”Loco keen m“? + —L— a .. 9 (T " Aston — ' @330 1’2 500 (2,300 8/ v (coo Jqooo ll]. . Include any property acquired in previous years that has now become available tor use. This property would have been previously excluded from column 3. List separately any acqursitions that are not subject to the 50% rule, see Regulation 1100(2) and (2.2). Note 2. Include amounts transferred under section 85. or on amalgamation and winding-up at a subsidiary. See the T2 Corporation Income Tax Guide for other examples of adjustments to include in column 4. Note 3. The net cost of acquisitions is the cost of acquisitions [column 3) plus or minus certain adjustments from column 4, For exceptions to the 50% rule. see Interpretation Bulletin IT~235, Capital CostA/Iowance — General Comments Note 4‘ lfthe tax year is shorter than 365 days. prorate the CCA claim. Some classes of property do not have to be prorated See the T2 Corporation Income Tax Guide for more information. T2 SCH 8 (06) Printed in Canada (Francais au verso) Enlerlhe total of column 10 on line 107 of Schedule 1, Enter the total cl column 11 on line 404 of Schedule 1. Enter the total ofcolumn 12 on line 403 of Schedule 1. Canadfi ...
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