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Ufile 2022 basic- Sale of business assets


Steph 007

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I’m struggling with how to input the sale of a non inventory class 8 business asset in Ufile 2022. Asset acquired in 2020 for $10,000. CCA of 2,000 in 2021 which gives a UCC of 8,000 at beginning of 2022. Sold asset for $10,000 in 2022. I entered this in UFile in the asset section and it created an income of $2000 for the recapture of CCA. Now should I also enter as a sale and add the cost of the asset as an expense ? Seems like it’s dupliacation? Also which cost would I input seeing as the precious years çca was recaptured? ACB ?

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Hello Steph 007,

The CCA recapture is correct. There is no additional sale to enter.

Line 9947 – Recaptured capital cost allowance – add to Rental Income 
proceeds (dispositions) > UCC
A recapture of capital cost allowance (CCA) can occur when the proceeds from the sale of depreciable rental property are more than the total of both: the undepreciated capital cost (UCC) of the class at the start of the year. the capital cost of any additions during the year.

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/rental-income/completing-form-t776-statement-real-estate-rentals/line-9947-recaptured-capital-cost-allowance.html
 

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