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CCA Pool
A grouping method for depreciating assets in a way that combines similar assets for the purposes of calculating capital cost allowance for tax purposes.
Marginal Tax Bracket
The tax rate that applies to the last dollar of an individual's income, used to determine the tax impact of additional income.
Net Cash Flow
The difference between a company's cash inflows and outflows within a given period.
CCA Class
Refers to a classification within the Capital Cost Allowance system in Canada, dictating the depreciation rate for tax purposes on different types of assets.
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