Section 164
p. p. 37
ted-period franchises, concessions, or licences in Class 14 if, at the time of acquisition, the property was a former property of the transferor or any similar property attributable to the same fixed place of business, and you had jointly...
AI summary The text discusses the calculation of Capital Cost Allowance (CCA) for various property classes, including proration for tax years shorter than 365 days, specific rules for classes 13, 14, and 15, and eligibility for the accelerated investment incentive for certain property types.