Hi there - just wondering what others think about claiming Capital Cost Allowance. We have 3 properties with joint venture partners. Net profit for each of the 4 partners (25% each) is about $2000.00. Claiming CCA could bring this down to zero, although I have to figure out the land value vs the building value. My initial feeling is that if you claim CCA now, it will just be added back as a capital cost allowance recapture when the property is later sold (at a profit we assume!) Unlike capital gain which is only taxed on 50% of the gain, CCA recapture is taxed at 100%. In view of this, would it not be better to have a small net profit each year rather than have several years of CCA write off added back as income in one year when the property is being sold? Any comments?