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I came across an issue with inputting class (54) CCA. According to CRA, zero-emission vehicles purchased for business use before 2024 can be depreciated in the first year at 100% due to the enhanced CCA rule at a higher allowable capital expense limit. However, UFile (e.g., Motor vehicle expenses under both rental and commission expenses) is missing such options (and the available AIIP section does not seem to apply to vehicles). UFile seems to apply the conventional 30% depreciation for class 54. Am I missing something here, or is it UFile still has not implemented this new rule at this point? Thanks for any comments and advice. See below for the new enhanced CCA rule:https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses/capital-cost-allowance/classes-depreciable-properties/zero-emission-vehicles.html

I am looking for some advice regarding tax deduction. My bank account was recently compromised and the scammer transferred $3k out of my account through e-transfer. The bank is currently investigating this unauthorized transaction. In case I won't be able to recover this amount, can I write it off against my personal income for tax purposes? I have read quite a bit about theft loss for business or investment income, but nothing much on individual theft loss. Any advice? Thanks in advance.