Column 13 – UCC at the end of the year (column 6 minus column 12)

Source URL

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/rental-income/capital-cost-allowance-rental-property/complete-capital-cost-allowance-charts/column-10-end-year-column-5-minus-column-9.html

Disclaimer

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

Scraped Page Content

Column 13 – UCC at the end of the year (column 6 minus column 12)

This is the undepreciated capital cost (UCC) at the end of the current tax year. This will be the amount you enter in column 2 – Undepreciated capital cost (UCC) at the start of the year when you calculate your CCA claim next year.

If you have a terminal loss or a recapture of CCA, enter "0" in column 13.

Forms and publications

Related links

Report a problem or mistake on this page

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified:
2019-04-30