○ Half year rule 已经停几年了。现在是AII rule 了。
○ When? Both StudioTax and TurboTax have it with same result,but WealthSimple has different result. And the Guideline still has:In the year you acquire rental property, you can usually claim CCA only on one-half of your net additions to a class. This is
the half-year rule (also known as the 50% rule) which we explain under “Column 9 – Adjustment for current-year additions
subject to the half-year rule” on page 33. The available-for-use rules may also affect the amount of CCA you can claim (see
“Definitions” on page 6).
○ 忘了是2019还是2017，half year rule 已经没有了。你不然自己先在Excel上算算。