[Verse 1] When businesses purchase their tangible dreams Machinery, buildings, and computing schemes The taxman won't let you expense it all at once CCA spreads the deduction across many months Class Ten for vehicles at thirty percent Class Eight for furniture, twenty's what's meant Class Fifty-three for manufacturing tools Hundred percent in year one breaks all the rules [Chorus] Capital Cost Allowance, depreciation's twin Half-year rule cuts your first year thin Declining balance method, year after year UCC gets smaller, the pattern is clear CCA, CCA, tax savings today Write it down, write it down, the CCA way [Verse 2] Undepreciated Capital Cost holds the key Original price minus what you claimed previously Multiply by the rate for your asset's class Half of normal in year one, that's how time will pass Accelerated incentive sweetens the deal First-year bonus makes the savings more real Class Fifty-three manufacturing gets the full ride While others wait for their tax benefits to slide [Chorus] Capital Cost Allowance, depreciation's twin Half-year rule cuts your first year thin Declining balance method, year after year UCC gets smaller, the pattern is clear CCA, CCA, tax savings today Write it down, write it down, the CCA way [Bridge] Terminal losses when you sell below the book Recapture income when proceeds take a second look Separate classes keep the calculations clean Most systematic tax shelter you've ever seen [Verse 3] Class One buildings at four percent crawl Class Twelve for software, hundred percent fall Class Fourteen patents need the straight-line dance While eligible capital gets its own stance Pool all assets of the very same type Calculate together, avoid the audit gripe Business use percentage scales the claim Personal portion gets excluded from the game [Outro] UCC balance carries to the following year CCA planning makes the tax burden disappear From half-year rule to accelerated dreams Capital Cost Allowance, nothing's quite what it seems
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