CO-130.A, General Information

To help you complete the capital cost allowance table, refer to Part 3 of the TPW-130.G guide.

Column A – Property class number

Depreciable property must be grouped in classes. Use a separate line for each class. If property in the same class was acquired for the purpose of earning income from more than one business, a separate class must be created for each such business.

Column B – UCC at the beginning of the taxation year

For each class, enter the undepreciated capital cost (UCC) shown in the last column of the CCA table on the copy of form CO-130.A completed for the previous taxation year.

Important: Put a minus sign (-) before negative amounts in column B.

Column C – Capital cost of acquisitions made during the taxation year

For each class of property, enter the capital cost of depreciable property acquired during the taxation year and available for use. Also enter the cost of property acquired in previous taxation years that became available for use only during the current taxation year. (Such property was excluded in previous taxation years because it was not available for use.)

Column C.1 – Capital cost of AIIP acquired during the taxation year (included in the amount in column C)

If, for a given class of property, the amount in column C does not include any accelerated investment incentive property (AIIP), enter 0. Otherwise, for each class, enter the amount for the acquisition of AIIP (including any designated immediate expensing property [DIEP] that qualifies as AIIP) included in column C, minus the amount from column G in part 3 of form CO-130.AD.

For more information on DIEP, see section 7.4 in guide CO-17.G.

Column D – Adjustments

Important: Put a minus sign (–) before negative amounts in column D.

Column E – Proceeds of the disposition made during the taxation year

Determine the net proceeds of disposition for each property disposed of. The net proceeds correspond to either the capital cost of the property disposed of or the proceeds of disposition minus any expenses incurred for the disposition, whichever is less. Enter the total net proceeds of the disposition of property for each class.

Column F – UCC after acquisitions, dispositions and immediate expensing

For each class, add the amounts in columns B, C and D, and then subtract the amounts in column E, and column G in part 3 of form CO-130.AD.

If the result is negative, or if it is positive and there is no property left in the class at the end of the taxation year, enter 0 on the corresponding line in column K. For more information on recapture of CCA and terminal loss, consult TPW-130.G (available in French only).

Column F.1 – Proceeds of dispositions that may reduce the capital cost of AIIP acquired during the taxation year

If, for a given class of property, the amount in column C does not include any AIIP, enter 0. Otherwise, for each class, subtract the amounts in column C.1, and column G in part 3 of form CO-130.AD from the amount in column C. Then subtract the result of that calculation from the amount in column E and enter the result in column F.1.

Important: If the amount in column F.1 is negative, enter 0.

Column F.2 – Net capital cost for AIIP acquired during the taxation year

If, for a given class of property, the amount in column C does not include any AIIP, enter 0. Otherwise, for each class, subtract the amount in column F.1 from the amount in column C.1.

Important: If the amount in column F.2 is negative, enter 0.

Column F.3 – UCC adjustment for AIIP acquired during the taxation year

If, for a given class of property, the amount in column C does not include any AIIP, enter 0. Otherwise, for each class, multiply the amount in column F.2 by the appropriate variable (see guide TPW-130.G).

Column G – UCC adjustment for non-AIIP acquired during the taxation year

If the half-year rule does not apply to the class, enter 0 in column G. Otherwise, for each class, subtract the amounts in column C.1, column E, and column G in part 3 of form CO-130.AD from the amount in column C. Then multiply the result of that calculation by 50% and enter the result in column G.

Important: If the amount in column G is negative, enter 0.

Column H – Base amount for calculating CCA

For each class, add the amounts in columns F and F.3. Then, subtract the amount in column G.

Column I – Rate

Enter the appropriate rate for each class.

If the straight-line depreciation method is used for the property in the class, do not enter anything in column I.

Column J – CCA

For each class, multiply the amount in column H by the rate in column I then add the amount in column G in part 3 of form CO-130.AD. The result is the maximum amount that can be claimed as CCA.

Generally speaking, if a corporation’s taxation year is less than 12 months, the maximum amount allowable must be multiplied by the number of days in the taxation year, and the result divided by 365.

Enter the total of column J on line 107 of form CO-17.A.1, Revenu net fiscal.

Column K – UCC at the end of the taxation year

For each class, add the amounts in column F, and column G in part 3 of form CO-130.AD. Then, subtract the amount from column J.

Important: Put a minus sign (–) before negative amounts in column K. This could result in a recapture of CCA in the following taxation year.