INTIEACanada · Capital cost allowancePolicyIn force

Capital cost allowance

Determines the deductions that a business may claim each year for income tax purposes in respect of the capital cost of its depreciable property. The Government of Canada introduced a temporary enhanced first-year CCA rate for eligible ZEVs which expands tax support for business…

Last changed 9 months ago.

Extracted view for reading · Original for compliance evidence

Lifecycle

  1. Effective
  2. Last change

Country / jurisdiction: Canada · Year: 2019 · Status: In force · Level: National · Type: Voluntary

Determines the deductions that a business may claim each year for income tax purposes in respect of the capital cost of its depreciable property. The Government of Canada introduced a temporary enhanced first-year CCA rate for eligible ZEVs which expands tax support for business investment. Small business owners can write off 55%–100% (depending on the year) of the purchase price of the eligible ZEV, including freight trucks that are rated higher than 11,788 kilograms

Official source: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/accelerated-investment-incentive.html#AppPhaseOut

Source

https://www.iea.org/policies/27893

Canonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.

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