Ernst & Young's Guide to Capital Cost Allowance, 5th Edition
Discusses the capital cost allowance and eligible capital expenditure rules that determine the income tax treatment and classification of capital assets and outlays. Includes commentary, illustrative examples, descriptions of various CCA classes, and cross-references to legislation, case law, and administrative materials, as well as CCA lookup tables and relevant bulletins.
The CCA and ECE rules are complex, and their application often involves questions of both law and fact. The difficulty in applying these rules is illustrated by the numerous administrative positions taken by Canada Revenue Agency, as well as the substantial body of case law on the subject.
This guide includes commentary, illustrative examples, descriptions of various CCA classes, and cross-references to legislation, case law, and administrative materials – as well as CCA lookup tables (by class and by item) and relevant bulletins.
Store entry rev. October 2013
ISBN: 978-1-55385-794-5 (print); 978-1-55385-795-2 (ebook)
Publication Date: November 2013
Number of Pages: 510 pages