Examlex
Making a choice at the margin means
CCA Class
Refers to the Canadian tax system's categorization of depreciable property into classes, with each class having its own rate for capital cost allowance purposes.
Corporate Tax Rate
The percentage of a corporation's profits that are paid to the government as tax, varying by country and sometimes also by the size or type of corporation.
CCA Tax Shield
The CCA tax shield is a reduction in taxable income for businesses, achieved through claiming depreciation on assets, as permitted by tax laws.
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