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CRA Controlled Subject Vocabulary (CRACSV)

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half-year rule
Francais
règle de la demi-année
Used For
half year rule
Broader Term
capital cost allowance
Scope Note
A provision in the Income Tax Act that allows you to claim only half of the capital cost allowance available on an asset in the year you purchased the asset. http://www.cra-arc.gc.ca/E/pub/tg/rc4070/rc4070eq-13.html  


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Date modified:
2006-12-15
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