When calculating my Capital Cost Allowance, turbotax gives me a lower base amount than the total (as if there were dispositions but there were none). Reason for this?

[gaetan]

It should be:
UCC start of the year + cost of additions = base amount

Turbotax gives me a much lower base amount.
When checking my detailed return from last year I see that turbotax automatically included an adjustment (additions minus dispositions) but there were no dispositions!

[TurboTaxJeffrey · Accepted solution]

Have you allowed for the fact that any depreciable items purchased in the tax year are subject to the half year rule?  If you purchased something for $2000 it is only going to add $1000 to the base amount, as you are only allowed half the depreciation on that item.

On this link, please check out the heading "Column 6 - Adjustments for current year acquisitions"

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002-business-prof...