EY’s Guide to Capital Cost Allowance, 6th Edition |
 | Discusses the capital cost allowance and eligible capital expenditure rules that determine the income tax treatment and classification of capital assets and outlays. Includes commentary, illustrative examples, descriptions of various CCA classes, and cross-references to legislation, case law, and administrative materials, as well as CCA lookup tables.
Available as a PDF eBook. Includes a summary of important changes introduced in the Fall Economic Statement. |
Important changes introduced in Fall Economic Statement: On November 21, 2018, the federal government presented its Fall Economic Statement, which contained proposals to amend the federal tax rules to significantly accelerate capital cost allowance (CCA) for capital investments. A summary of those changes are included in the eBook.
The CCA and ECE rules are complex, and their application often involves questions of both law and fact. The difficulty in applying these rules is illustrated by the numerous administrative positions taken by Canada Revenue Agency, as well as the substantial body of case law on the subject.
This guide includes commentary, illustrative examples, descriptions of various CCA classes, and cross-references to legislation, case law, and administrative materials – as well as CCA lookup tables (by class and by item). It also includes the “Natural Resources Canada Class 43.1 and 43.2 Technical Guide.”
Store entry last updated: June 2019
ISBN: 978-1-5254-0313-2
Publication Date: November 2018
Number of Pages: 450
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