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CCA Worksheet

The document appears to be a template for tracking asset classes, additions, disposals, available adjustments, amounts subject to capital cost allowance, and rates for calculating capital cost allowance for a manufacturing company. It includes a table with columns for class number, beginning balance, additions, disposals, available adjustments, amounts subject to CCA, and CCA calculated for the year. Additional sections provide the CCA rates for each class and notes on assets that must be elected to separate classes.

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Clyde Ian Brett Peña
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81 views6 pages

CCA Worksheet

The document appears to be a template for tracking asset classes, additions, disposals, available adjustments, amounts subject to capital cost allowance, and rates for calculating capital cost allowance for a manufacturing company. It includes a table with columns for class number, beginning balance, additions, disposals, available adjustments, amounts subject to CCA, and CCA calculated for the year. Additional sections provide the CCA rates for each class and notes on assets that must be elected to separate classes.

Uploaded by

Clyde Ian Brett Peña
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Bodlink Manufacturing

1 2 3 4
UCC
Class
Class Beginning of Additions Disposals
No.
the year
Lesser of Cost vs.
Proceeds
5 6 7 8 9

AI ADJ Subject to CCA for the


Balance AI ADJ Rate %
Available? CCA year

(2 + 3 - 4) 3 > 4? [1/2 (3 - 4)] (5 + 6) (7 * 8)


- NO Not Allowed - -
- NO Not Allowed - -
- NO Not Allowed - -
- NO Not Allowed - -
- NO Not Allowed - -
- NO Not Allowed - -
- NO Not Allowed - -
- NO Not Allowed - -
10

UCC End of
year

(5 - 9)
-
-
-
-
-
-
-
-
CLASS RATE
Class 1 4%
Class 1 6%
Class 1 10%
Class 8 20%
Class 10 30%
Class 10.1 30%
Class 12 100%
Class 50 55%
ASSET
Buildings acquired after 1987 (other than 6% and 10%)
New Non-residential Buildings acquired after MARCH 18, 2007
New Building used in manufacturing acquired after MARCH 18, 2007
NOTE

Must elect to put into a separate classs


At least 90% used in manufacturing; Must elect to put into a separate classs

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