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Which of the following is correct regarding CCA rates? a. Capital cost allowance (CCA) rates are based on the declining balance for tax calculation. b.

Which of the following is correct regarding CCA rates?

a.

Capital cost allowance (CCA) rates are based on the declining balance for tax calculation.
b.

Capital cost allowance (CCA) rates are based on strict rules found in IFRS.
c.

Capital cost allowance (CCA) rates are based on the straight-line depreciation rates found in GAAP.
d.

Capital cost allowance (CCA) rates are based on the SYD calculations.

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