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WebJun 24, 2016 · The balance in the CEC on January 1, 2024 will become the balance of new CCA Class 14.1 on that date, regardless of the year-end of the company. For taxation years ending before 2027, a 7% CCA rate will apply to ECP expenditures made prior to 2024. For this same 10-year period, taxpayers will be permitted to claim the greater of $500 or the ... WebEligible property must be classified under classes 54 or 55, according to its characteristics. 6 Straight-line capital cost allowance over the lease term (including the first renewal … WebNov 13, 2024 · If your building does not fall into class 6 and you acquired it after 1987, the building will be considered a Class 1 depreciable asset with a CCA of four percent. … memory of the dashing scoundrel