Capital Cost Allowance: Property Acquired After November 20, 2018
IN-191-V

This document contains instructions for calculating the following capital cost allowances for a taxation year or fiscal period (in the case of partnerships) ending in 2018:

  • capital cost allowance in respect of depreciable property acquired after November 20, 2018; and
  • the temporary additional capital cost allowance of 60% for class 50 and 53 property acquired after November 20, 2018, but before December 4, 2018.

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2018-12 version

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