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Self-employed
No, you cannot claim "retro" CCA. If you have never claimed CCA on your home, you calculate it as the UCC amount being the amount when you made the "addition" or first started using it for business purposes.
So your claim in 2018 would be 4% of the original price (225,000.00) times 25%.
‎October 31, 2019
4:31 AM