Understanding CCA, UCC, Recapture, and Terminal Loss for Tax

This video will help you understand how to account for CCA (Capital Cost Allowance). UCC ( Undepreciated Capital Cost), Recapture, and Terminal Loss for tax purposes. CPA Canada Facebook Study Group:   / cpacanadastudygroup   CPA Canada WhatsApp Study Groups: https://excelcfe.thinkific.com/pages/... ExcelCFE Website: https://excelcfe.thinkific.com/ Link to summary of tax rates: https://drive.google.com/file/d/1Yz1a... Link to CRA Tax rate website: https://www.canada.ca/en/revenue-agen... The following is what will be discussed in the video: 0:00 Intro 0:18 Overview 0:58 Definitions 1:25 CCA Requirments 1:58 CCA Template 3:34 Additional CCA Rules 4:47 CCA Example 5:56 Dispositions 6:33 Recapture Example 7:40 Terminal Loss Example 8:30 Most Common CCA Rates Used + Summary Sheet 9:11 Exam Reference Material Provided 9:20 Thanks! #CPA #CFE #CPACANADA #PassingCFE #ShumzCPA