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 below)
4 Proceeds of dispositions in the year (see areas D and E below)
5 UCC after additions and dispositions (col. 2 plus col. 3 minus col. 4)1
6 Adjustment for current-year additions (1/2 x (col. 3 minus col. 4)). If negative, enter "0"
7 Base amount for capital cost allowance (col. 5 minus col. 6)
8 Rate (%)
9 CCA for the year (col. 7 x col. 8 or a lesser amount)
10 UCC at the end of the year (col. 5 minus col. 9)
2 Undepreciated capital cost (UCC) at the start of the year
3 Cost of additions in the year (see areas B and C below)
4 Proceeds of dispositions in the year (see areas D and E below)
5 UCC after additions and dispositions (col. 2 plus col. 3 minus col. 4)1
6 Adjustment for current-year additions (1/2 x (col. 3 minus col. 4)). If negative, enter "0"
7 Base amount for capital cost allowance (col. 5 minus col. 6)
8 Rate (%)
9 CCA for the year (col. 7 x col. 8 or a lesser amount)
10 UCC at the end of the year (col. 5 minus col. 9)