What Was the Goal of the Canadian Government in Designing

What was the goal of the Canadian government in designing the Capital Cost Allowance system?

A) to calculate the total amount of taxes that the government collects from businesses' profits
B) to define the after-tax minimum acceptable rate of return that businesses can use to account for the effects of taxation while making their investment decisions
C) to define a corporate tax rate that businesses must use while calculating the amount of their taxes
D) to define a specific amount of depreciation that businesses may claim in any year for any one depreciable asset
E) to facilitate businesses in calculating their cash flows associated with the purchase of a long-term depreciable asset