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Eligible capital expenditures

Property that does not physically exist but gives you a lasting economic benefit is eligible capital property.

Terms you should know Eligible capital property, eligible capital expenditure (ECE), annual allowance, cumulative eligible capital (CEC) account	How to calculate your annual allowance Calculate the amount you can deduct in the year
Sale of eligible capital property – Sole proprietorship Calculation of the amount to add to your business income	Sale of eligible capital property – Partnership Calculation of the amount to add to your business income
Election to treat the disposition of an eligible capital property as a capital gain Conditions to be met and benefits	Replacement property Selling an eligible capital property and replacing it