According to Canadian Revenue Agency,the balance of the cost after the "half year rule" should be added to ________ for the asset pool.

Question

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The "half year rule" is a tax rule that allows half of the depreciation on a depreciable property to be claimed in the first year of acquisition. Therefore, the balance of the cost after applying the half year rule would result in the undepreciated capital cost, which should be added to the asset pool for tax purposes. Choices A, B, and D are not relevant to the calculation of the asset pool.

According to Canadian Revenue Agency,the Balance of the Cost After