Close

Our Privacy Statement & Cookie Policy

All Thomson Reuters websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.



Print this pageForward this document  CCA for deceased taxpayer

My client died in the year and DT Max did not grant the capital cost allowance.

In the year of the death, no capital cost allowance can be claimed since the taxpayer did not own the asset as of December 31st.

October 26, 1999