Thank you for your question,
The calculation of $313.57 is due to the Accelerated Investment Incentive (AII) being applied to your Class 8 addition.
With the Accelerated Investment Incentive, the existing Capital Cost Allowance (CCA) half-year rule is suspended. Here is how the software arrived at that calculation.
There is no Undepreciated Capital Cost (UCC) balance in Class 8. You added a new investment to Class 8 of $1,045.25.
You then add 1/2 of the net addition to your first cost to reach the CCA base of $1,567.87 ($1,045.25 + $522.62 = $1567.87)
Class 8 CCA rate is 20%, so when you multiply 1567.87 with 20%, you will get the number $313.57.
More information on the Accelerated Investment Incentive can be found in these links:
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