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February 2016. Third Edition. This is the third edition of . A Guide to Canadian Mining Taxation, 64 Depreciation Allo wance 64 Asset Rehabilitation Expenses. Depreciation rates are based generally on the effective life of an asset unless a write-off rate is prescribed for some other purpose, such as the small business.
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Depreciation, or decline in value, is the cost of the vehicle spread over its effective life. Depreciation of cars for tax purposes can be claimed when used to.
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