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The Charter of the French language and its regulations govern the consultation of English-language content.

Capital Cost Allowance

Unlike current expenditures, capital expenditures may not be deducted in full for the year in which they were incurred. However, you may deduct capital expenditures over a number of years by claiming capital cost allowance (CCA) annually.

To determine your allowable CCA, complete Part 4 of form TP-128-V, Income and Expenses Respecting the Rental of Immovable Property.

For particulars respecting the deduction of capital cost allowance, consult the publication entitled Individuals and Rental Income (IN-100-V).

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