The undepreciated capital cost (UCC) amount for column 6 is the initial UCC amount at the start of the year plus the cost of additions minus the proceeds of dispositions.

You cannot claim capital cost allowance (CCA) when the amount in column 6 is either:

• negative (see Recapture of CCA)
• positive and you do not have any property left in that class at the end of your 2018 fiscal period (see Terminal loss)

In either case, enter "0" in column 13 – UCC at the end of the year (column 6 minus column 12).

Forms and publications

• Guide T4036, Rental Income
• Form T776, Statement of Real Estate Rentals
• Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance

Related links

• Line 9947 – Recaptured capital cost allowance
• Line 9948 – Terminal loss