Page 7 - F6 - Capital Allowances - Movable & Immovable Assets
P. 7
Small Business Corporations (s 12E)
Manufacturing plant and Non - manufacturing
machinery moveable assets
May select:
100 % on cost • 50/30/20 (not
in year brought into use apportioned) OR
(not apportioned)
• S 11(e)
"Cost"
Same as
s12C
