The credit you claim or that we refund to you for 2019 reduces the capital cost of the property. Any 2019 credit you carry back to a previous year will also reduce the capital cost of the property. Make this adjustment in 2020. This adjustment reduces the capital cost allowance you can ...
Note:If line 9944 of Form T1163, T1164, T1273, or T1274 is a negative amount (a loss), you will have to make an adjustment at line 9934. Total the expenses listed above, including any carry-forward amount. At line 9934, enter whichever is less: your total or your loss from lin...
If negative, enter "0") + b Adjustment of 1988 and 1989 capital gains deductions excluding eligible capital property (enter 1/4 of amount on line b) – c Capital gains deductions claimed in 1988 and 1989 for eligible capital property(total of lines 254 of your 1988 and 1989 returns, ...
(if negative,enter "0") UCCadjustment forcurrent-yearadditions ofAIIP and ZEV(column 4minuscolumn 7)multiplied byrelevant factor](if negative,enter "0")(8) Adjustment forcurrent-yearadditionssubject tohalf-year rule[(column 3minuscolumn 4minuscolumn 5)divided by 2](if negative,enter "0") ...