Income Tax Lecture

CHAPTER 5 LECTURE #4 DEPRECIABLE PROPERTY

|THE INCOME TAX ACT(OVERVIEW OF LECTURE) |

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|Paragraphs 20(1)(a), (b) CCA permitted |

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|Subsections 20(16), (16.1) Terminal Loss |

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|Sub Sections 13(1), (2), (3) Recapture |

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|Paragraph 13(7)(g), (h), $30,000 Limit |

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|Subsections 13(26) Available for Use |

|GENERAL CONCEPTS |

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|• classes...