You are here

Available for use rules

Source URL

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

We do not guarantee the accuracy of this copy of the CRA website.

You can usually claim capital cost allowance on a property only when it becomes available for use.

Property other than a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.