CORPORATE TAXES
Schedule 8 Code 2001
Protected B when completed
Capital Cost Allowance (CCA) (2020 and later tax years)
Corporation's name Business number Tax year-end Year Month Day
For more information, see the section called "Capital Cost Allowance" in the T2 Corporation Income Tax Guide.
Is the corporation electing under Regulation 1101(5q)? 101 Yes No
200
1
Class number
See note 1
201
2
Undepreciated capital cost (UCC) at the
beginning of the year
203
3
Cost of acquisitions during the year (new property must
be available for use)
See note 2
225
4
Cost of acquisitions from column 3 that are accelerated investment incentive property
(AIIP) or zero-emission vehicle (ZEV)
See note 3
205
5
Adjustments and transfers (show amounts that will reduce the undepreciated capital cost in
brackets)
See note 4
221
6
Amount from column 5 that is assistance
received or receivable during the year for a
property, subsequent to its disposition
See note 5
222
7
Amount from column 5 that is repaid during the
year for a property, subsequent to its
disposition
See note 6
207
8
Proceeds of dispositions
See note 7
9
UCC (column 2 plus
column 3 plus or minus column 5 minus column 8)
See note 8
10
Proceeds of disposition available to reduce the UCC of
AIIP and ZEV (column 8 plus column 6 minus column 3 plus
column 4 minus column 7)
(if negative, enter "0")
11
Net capital cost additions of AIIP and ZEV acquired during the year (column 4 minus column 10)
(if negative, enter "0")
12
UCC adjustment for AIIP and ZEV
acquired during the year (column 11 multiplied by the relevant factor)
See note 9
224
13
UCC adjustment for property acquired during the year other
than AIIP and ZEV (0.5 multiplied by the result of
column 3 minus column 4 minus column 6 plus column 7
minus column 8) (if negative, enter "0")
See note 10
212
14
CCA rate %
See note 11
213
15
Recapture of CCA
See note 12
215
16
Terminal loss
See note 13
217
17
CCA (for declining balance method, the result of
column 9 plus column 12 minus column 13, multiplied
by column 14 or a lower amount)
See note 14
220
18
UCC at the end of the year (column 9 minus column 17)
Enter the total of column 15 on line 107 of Schedule 1. Enter the total of column 16 on line 404 of Schedule 1. Enter the total of column 17 on line 403 of Schedule 1.
Totals
T2 SCH 8 E (20) (Ce formulaire est disponible en français.) Page 1 of 2