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Schedule 7 - Pension Income Allocations and Designations Schedule 6 - Trusts' Agreement to Allocate the Basic Exemption from Minimum Tax Schedule 5 - Spousal or Common-Law Partner Trust's Capital Gains Deduction in Year of Beneficiary's Death Schedule 4 - Cumulative Net Investment Loss Schedule 3 - Eligible Taxable Capital Gains Schedule 2 - Reserves on Dispositions of Capital Property Schedule 1A - Capital Gains on Gifts of Certain Capital Property Schedule 1 - Dispositions of Capital Property No accelerated CCA will be allowed and only the regular 25% CCA rate will apply for assets in this Class after 2020.Įligible mine development property acquired after Maand before 2018 can be included in Class 41.Īll provincial tax calculation schedules (T3AB, T3MB, T3NB.) The percentage allowed, as accelerated CCA, in each calendar year will be 90% for 2017, 80% for 2018, 60% for 2019 and 30% for 2020 of the amount otherwise allowable as accelerated CCA. These separate classes of properties remain eligible for the full accelerated CCA until 2016.īeginning with 2017, the accelerated CCA is phased out and the amount of the additional allowance will be reduced each year, regardless of whether the constraint is the level of project income or the amount of the undepreciated capital cost. Ĭlass 41.2 (25 per cent CCA rate) includes property other than an oil sands property or eligible mine development property, that is acquired by a taxpayer after Maand before 2021 and that, if acquired on March 20, 2013, would be included in paragraph (a) or (a.1) of Class 41 or that is acquired by a taxpayer after 2020 and that, if acquired on March 20, 2013, would be included in paragraph (a) or (a.1) of Class 41.

A new CCA Class 41.2 has been added in the options for keyword CCA-Class.

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