Which of the following statements is correct?

	A.	Taxable capital gains for Canadian tax purposes includes 100% of all CCA recapture amounts arising when a depreciable asset is sold.
	B.	If a capital loss is realised on the sale of depreciable property, the loss will always be allowed for tax purposes.
	C.	The inclusion rate for a taxable capital gain has not always been one-half of the capital gain.
	D.	The allowable portion of a capital loss suffered in 2020 is limited to half the amount of a capital gain realised in 2020, if any.
	E.	A terminal loss is a type of capital loss, the entire amount of which is allowable as a deduction for tax purposes in Canada against taxable capital gains realized during the same taxation year, if any.