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Table of contents Discussion and interpretation Abbreviations and definitions used Accelerated CCA General rules Property eligible for Class 43.1 or 43.2 Specified energy property rules Accelerated Investment Incentive – First-year enhanced CCA General positions Canadian renewable and conservation expense (CRCE) Geothermal energy Test wind turbines General overview – deductions Flow-through shares – subsection 66(15) Principal-business corporation defined in subsection 66(15) Flow-through shares Atlantic investment tax credit Table of eligible properties Application Reference History Discussion and interpretation Abbreviations and definitions used 2.1 The following abbreviations are used in this Chapter and have the meaning contained in the Act: CCA – capital cost allowance; CCEE – cumulative Canadian exploration expense as defined in subsection 66.1(6); CEE – Canadian exploration expense as defined in subsection 66.1(6); CEE(CRCE) – Canadian renewable and conservation expense included in paragraph (g.1) of the definition of CEE in subsection 66.1(6); CRCE – Canadian renewable and conservation expense as defined in subsection 66.1(6) and subsection 1219(1) of the Regulations; FTS – flow-through share as defined in subsection 66(15). ... Most of the equipment that is described in Class 43.1 will qualify for the 50% CCA rate under Class 43.2 when the property is acquired before 2025. ... Phase-out of enhanced first-year allowance Year Current first-year CCA (half-year rule) for class 43.1 Current first-year CCA (half-year rule) for class 43.2 First-year enhanced CCA Implementation – 2023 15% 25% 100% 2024 15% 25% 75% 2025 15% n/a 75% 2026 15% n/a 55% 2027 15% n/a 55% 2028 onward 15% n/a n/a 2.21.2 For property which is an accelerated investment property, after the year of acquisition, the general CCA calculations are applicable. ...

Chantal’s subsection 80.4(2) deemed interest benefit for Year 1 is calculated as the amount determined by the formula A – B, where: A is the outstanding loan amount multiplied by the prescribed rate of interest for the period in the year B is the interest paid in the year or within 30 days thereafter: The deemed interest benefit for Year 1 is therefore: A – B = [($100,000 x 1% x 2 quarters ÷ 4 quarters) +($100,000 x 1.25% x 2 quarters ÷ 4 quarters)] – [($500 + $250)] = [($500) + ($625)]- $750 = $1,125 – $750 = $375 Loans from related corporations or partnerships 2.28 Sometimes, a shareholder of a particular corporation may receive a loan from a corporation related to the particular corporation. ... Nancy’s subsection 80.4(2) deemed interest benefit for Year 2 is calculated as the amount determined by the formula A – B, where: A is the outstanding loan amount multiplied by the prescribed rate of interest for the period in the year B is the interest paid in the year or within 30 days thereafter The deemed interest benefit for Year 2 is therefore calculated as: A – B = ($5,000 x 1% ÷ 12 months x 9 months)- $0 = $37.50- $0 = $37.50 Scenario 2 Nancy does not repay the loan until December 1, Year 2. ... Application This Chapter, which may be referenced as S3‑F1‑C2, is effective April 10, 2025 and replaces and cancels ¶6 ¶7, ¶10, ¶12, ¶13 and ¶26 of Interpretation Bulletin IT‑421R2, Benefits to individuals, corporations and shareholders from loans or debt. ...