具体不知道怎么解释，只是朋友在用软件报税的时候，看到和去年不一样的提示要求必须报 Schedule10 新增的PART3 (2017年报税只有PART 1和2, 没有3），如下图，本来所有BLANCE SHEET 都平衡了，但是提示按CRA新的RULE要求把SCHEDULE 10的数字手动加到SCHEDULE 8中另外一行选择CLASS 14.1。 因为公司没有收入也没有买过CAPITAL或ASSET,所以这个AMOUNT 基本是上一年2017 的closing balance拿过来的。
SCHEDULE 8下面的汇总数目原来是180，但是家里一行CLASS14.1变大为 从原来180 变到185了，多了5块（97 按CCR RATE 5% FOR CLASS 14.1 = 5）
问题是在输入这个LINE 445的amount 到Schedule 8后，原来平衡balance 的balance sheet 就不balance了。因为SCHEDULE 8新增的那一行class 14.1 使得SCHEDULE 8最后的汇总数目增大了(从180变为185)，而这个汇总数目用在SCHEDULE 1直接影响 INCOME STATEMENT 的AMORTIZATION OF TANGIBLE ASSET同样变为从原来的180增大为185。 请问应该在BALANCE SHEET哪个地方修改才能Balance平呢？
结果错误提示，因为 total asset 显示增加了 SCHEDULE 8 的增值部分，同样多了5块：
另外能否从SCHEDULE 8 拿掉14.1，因为这样也能平？
另外CLASS 14.1 增加的部分 5块钱，应该怎么报才能使BALANCE SHEET 平衡？ 或能否不报，只报原来的180？
谢谢大家帮忙！
附税局关于CLASS A的解释，看了但具体都是和公司有收入ASSET相关，但如果没有收入和ASSET, 只是DEPRECIATE怎么报呢？
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html#class14.1
Starting January 1, 2017, include in Class 14.1 property that:
- is goodwill
- was eligible capital property (ECP) immediately before January 1, 2017 and is owned at the beginning of that day
- is acquired after 2016, other than:
- property that is tangible or corporeal property
- property that is not acquired for the purpose of gaining or producing income from business
- property in respect of which any amount is deductible (otherwise than as a result of being included in class 14.1) in computing the income from the business
- an interest in a trust
- an interest in a partnership
- a share, bond, debenture, mortgage, hypothecary claim, note, bill or other similar property
- property that is an interest in, or for civil law a right in, or a right to acquire, a property described in any of the above sub-bullets
Examples for farming are milk and eggs quotas.
Examples for business, professional, and fishing are franchises, concessions, or licences for an unlimited period.
For tax years that end prior to 2027, properties included in Class 14.1 that were acquired before January 1, 2017 will be depreciable at a CCA rate of 7% instead of 5%. Transitional rules will apply.
Properties that are included in Class 14.1 and acquired after 2016 will be included in this class at a 100% inclusion rate with a 5% CCA rate on a declining‑balance basis and the existing CCA rules will normally apply.