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Capital Cost Allowance (courtesy translation)

Form CO-130.A is for use by any corporation that can deduct amounts as capital cost allowance when calculating its business or property income for a taxation year. If the corporation wants to claim capital cost allowance for immediate expensing property, first complete form CO-130.AD, Déduction pour amortissement à l'égard de biens relatifs à la passation en charges immédiate.

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The courtesy translation of this document is available below for information purposes only.


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2022-12 version

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