*** Transcriber's Note: Please set your voice synthesizer to read most 
punctuation. When you encounter the caret (^) sign, please enter the 
applicable information, if necessary. ***

T1175 E (03) (FRONT)

Canada Customs and Revenue Agency

2002

NISA/FARMING - CALCULATION OF CAPITAL COST ALLOWANCE (CCA)
AND BUSINESS-USE-OF-HOME EXPENSES

- Use this form to calculate your capital cost allowance (CCA) and record your 
business-use-of-home expenses.

- Attach this form to your Form T1163 or Form T1164.

- Round off all amounts to the nearest dollar.

*** Transcriber's Note: The original print for Area A was set-up in a columnar 
format with 9 entry lines for each of the 10 columns. ***

Area A - Calculation of capital cost allowance (CCA)

Part XI properties (acquired after 1971)

(Enter as many lines as necessary for the following)
Column 1: Class number ^
Column 2: Undepreciated capital cost (UCC) at the start of the year ^
Column 3: Cost of additions in the year (see areas C and D on page 2) ^
Column 4: Proceeds of disposition in the year (see areas E and F on page 2) ^
Column 5*: UCC after additions and dispositions (column 2 plus column 3 minus 
column 4) ^
* If you have a negative amount in this column, add it to income as a 
recapture on line 9575 on page 2 of Form T1163 or Form T1164. If there is no 
property left in the class and there is a positive amount in the column, 
deduct the amount from income as a terminal loss on line 9896, on page 3 of 
Form T1163 or Form T1164. Recapture and terminal loss do not apply to a class 
10.1 property. For more information, see Chapter 4 of the Farming Income and 
NISA guide.
Column 6: Adjustment for current year additions (one-half multiplied by 
(column 3 minus column 4)) (if negative, enter "0") ^
Column 7: Base amount for CCA (column 5 minus column 6) ^
Column 8: Rate (%) ^
Column 9: CCA for the year (column 7 multiplied by column 8 or an adjusted 
amount) ^
Line i: Total CCA on Part XI properties (add all amounts in column 9) ^
Column 10: UCC at the end of the year (column 5 minus column 9) ^

*** Transcriber's Note: The original print for PART XVII was set-up in a 
columnar format with 5 entry lines for each of the 7 columns. ***

Part XVII properties (acquired before 1972)

(Enter as many lines as necessary for the following)
Column 1: Year acquired ^
Column 2: Kind of property ^
Column 3: Month of disposition ^
Column 4: Cost (business portion) ^
Column 5: Rate (%) ^
Column 6: CCA for this year ^
Line ii: Total CCA on Part XVII properties (add all amounts under column 6) ^
Column 7: Total CCA for this and previous years ^

Enter the total of lines (i) and (ii) on line 9936 on page 3 of Form T1163 or 
Form T1164. If any of the amount on line 9936 is for CCA on business-use-of-
home expenses, also enter that part of your CCA in Area B below.

Area B - Business-use-of-home expenses

Include these expenses on the appropriate lines on page 3 of Form T1163, or 
Form T1164, if they apply.

Heat ^
Electricity ^
Insurance ^
Maintenance ^
Mortgage interest ^
Property taxes ^
Capital cost allowance ^
Other expenses ^
Line i: Sub-total (add all expenses) ^

Line ii: Business-use-of-home expense carryforward claimed on line 9940 on 
page 4 of Form T1163 or Form T1164. ^

Total (add lines i and ii above) ^

Note:
If line 9944 on page 4 of Form T1163 or Form T1164 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 line 9944. The amount of your 
entry will also be available for carryforward to later years. Do not make this 
adjustment if you are filing this form only to claim additional partnership 
expenses for which you were not reimbursed. See "Additional expenses 
(partnerships)" in Chapter 2 of the Farming Income and NISA guide.


T1175 (E) (03) (BACK)

*** Transcriber's Note: The original print for Area C was set-up in a columnar 
format with 7 entry lines for each of the 5 columns. ***

Area C - Details of equipment additions in the year

(Enter as many lines as necessary for the following)
Column 1: Class number ^
Column 2: Property details ^
Column 3: Total cost ^
Column 4: Personal portion (if applicable) ^
Column 5: Business portion (column 3 minus column 4) ^
Line 9925: Total equipment additions in the year (add all amounts in column 5) 
^

*** Transcriber's Note: The original print for Area D was set-up in a columnar 
format with 3 entry lines for each of the 5 columns. ***

Area D - Details of building additions in the year

(Enter as many lines as necessary for the following)
Column 1: Class number ^
Column 2: Property details ^
Column 3: Total cost ^
Column 4: Personal portion (if applicable) ^
Column 5: Business portion (column 3 minus column 4) ^
Line 9927: Total building additions in the year (add all amounts in column 5) 
^

*** Transcriber's Note: The original print for Area E was set-up in a columnar 
format with 7 entry lines for each of the 5 columns. ***

Area E - Details of equipment dispositions in the year

(Enter as many lines as necessary for the following)
Column 1: Class number ^
Column 2: Property details ^
Column 3: Proceeds of disposition (should not be more than the capital cost) ^
Column 4: Personal portion (if applicable) ^
Column 5: Business portion (column 3 minus column 4) ^
Line 9926: Total equipment dispositions in the year (add all amounts in column 
5) ^

*** Transcriber's Note: The original print for Area F was set-up in a columnar 
format with 3 entry lines for each of the 5 columns. ***

Area F - Details of building dispositions in the year

(Enter as many lines as necessary for the following)
Column 1: Class number^
Column 2: Property details ^
Column 3: Proceeds of disposition (should not be more than the capital cost) ^
Column 4: Personal portion (if applicable) ^
Column 5: Business portion (column 3 minus column 4) ^
Line 9928: Total building dispositions in the year (add all amounts in column 
5) ^

Note: If you disposed of property from your farming business in the year, see 
Chapter 4 in the Farming Income and NISA guide for information about your 
proceeds of disposition.

Area G - Details of land additions and dispositions in the year

Line 9923: Total cost of all land additions in the year ^
Line 9924: Total proceeds from all land dispositions in the year ^

Note: You cannot claim capital cost allowance on land. See Chapter 4 in the 
Farming Income and NISA guide.

Area H - Details of quota additions and dispositions in the year

Line 9929: Total cost of all quota additions in the year ^
Line 9930: Total proceeds from all quota dispositions in the year ^

Note: Quotas are eligible capital property. For more information about this 
kind of property, see Chapter 5 in the Farming Income and NISA guide.

Area I - Details of equity

Line 9931: Total business liabilities ^
Line 9932: Drawings in 2002 ^
Line 9933: Capital contributions in 2002 ^