The federal governments fall economic statement increased capital cost allowance rates for certain items, notably clean energy equipment and manufacturing and processing. A capital cost allowance is what most of us would call depreciation or amortization. The government wanted their own term, so they call it capital cost allowance and it is most commonly referred to as CCA.
On November 21, 2018 the capital cost allowance rates for these types of equipment were increased to 100%. This means that if you have manufacturing and processing equipment or clean energy equipment, you should be separating your purchase of equipment for the 2018 year into before and after November 21, 2018. This is so that you get the higher rate on the purchases after November 21, 2018 on your tax return. Something to consider as you start thinking about filing the corporate tax returns for those December year-ends.