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Tax Credit

Investment Allowance

The investment allowance provides an allowance for return on capital you invested in a mine, shown as the balance in your cumulative expenditure account (CEA). The investment allowance rate applies to the average CEA balance for the year.

  • 4.5/5.0
  • British Columbia
  • All levels
  • Last updated 3 years ago
  • English
Description
The investment allowance provides an allowance for return on capital you invested in a mine, shown as the balance in your cumulative expenditure account (CEA). The investment allowance rate applies to the average CEA balance for the year.