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

Capital Cost Allowance (courtesy translation)
CO-130.A-T

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.

In compliance with our language policy, the official version of this document is in French only. To access it, click français.

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

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2022-12 version

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