Capital cost of the building ÷ Capital cost of all properties in the class not previously disposed of × UCC of the class = Cost amount of the building

expenditure means an outlay or expense or the cost or capital cost of a property. (dépense)

(b) the aggregate of its cost of capital for the year and its cost of labour for the year.

the capital cost of any additions during the year.

Marginal note:Deemed capital cost of certain property

The capital cost of the part disposed of is 50% of the capital cost of the whole property immediately before the sale.

(i) the capital cost to the person of the property is deemed to be the amount that was the capital cost to the individual of the property, and

(ii) reduces the cost or capital cost of a property or the amount of an outlay or expense, or

(ii) reduces the cost or capital cost of a property or the amount of an outlay or expense, or

Any proceeds of disposition in excess of capital cost would possibly be a capital gain.

Capital cost of the building just before you disposed of it

The capital cost of the asset to the corporation shall be deemed to be the capital cost thereof to the predecessor corporation or the subsidiary corporation.

Therefore, its capital cost is added to that of the existing system to determine the total cost of providing services.

(i) paragraph (c) of the definition "cost of capital",

Subsection 13(7.1) Deemed capital cost of certain property