Capital Cost Allowance (CCA) Is Best Described As

Capital cost allowance (CCA) is best described as:

A) The method by which Canadian businesses may claim depreciation expense for calculating taxable income under the Canadian Income Tax Act.
B) The method by which Canadian businesses may record capital assets under the Canadian Income Tax Act.
C) Refers to the beginning balance of an asset class before depreciation has been deducted.
D) Refers to the ending balance of an asset class after depreciation has been deducted.
E) Refers to a government tax credit provided to Canadian businesses for upgrading their capital assets.