Go to the Canada Revenue Agency Web site at www.cra-arc.gc.ca/menu-eng.html and try to get to relevant documents describing the Capital Cost Allowance system. One quick way is to do a search on the site on the keywords ·capital Cost Allowance.” Read the prescribed rules and regulations that govern capital cost allowance. How many asset classes are there? What are the minimum and maximum eligible CCA rates? Most asset classes have declining balance rates. Can you identify the asset classes that involve straight-line computation? Why do you think the rate structure is not declining balance for these asset classes?