1. The maximum period to claim capital cost allowance (CCA) on leasehold improvements is 5 years.

true or false

2. The accelerated capital cost allowance (CCA) rate (1.5* the normal rate) rule applies to the net additions (additions fewer disposals) to a CCA class made in a taxation year.

true or false

3. There is a “ change in use” of the capital property when the user changes from personal to business use, or from business to personal use.

true or false