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Corporate assets are entered on CCA Details to appear on schedule 8 of the T2. 100% of the value of the asset owned by the corporation is entered. It must be remembered that assets owned by the corporation are distinguished from those owned by a shareholder or employee of the corporation. So only the value of the asset owned by the corporation and to be used for CCA purposes should be entered.
For specific scenarios or situations you can consult the Canada Revenue Agency by phone or using their website, unless others want to add here.
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