The Farm (Canada) to the government and people of Canada so that future Canadian officials could make use of the area. The Farm has been an official residence since 1955 and is now operated by the National Capital Commission. The Speaker of the Senate of Canada does not have an official residence. Notes: The Farm (Canada) The Farm () is the official residence of the Speaker of the House of Commons in the Parliament of Canada. It is in Gatineau Park in the community of Kingsmere, part of Chelsea, Quebec, Canada, near the country's capital, Ottawa. The residence is so named because of
Capital Cost Allowance after-tax value of a capital investment is determined to be: formula_8 In cases where claims have been contested or disallowed by the Canada Revenue Agency, the Supreme Court of Canada has interpreted the Capital Cost Allowance in a fairly broad manner, allowing deductions on property which was owned for a very brief period of time, and property which is leased back to the vendor from which it originated. These decisions demonstrate the flexibility of the Capital Cost Allowance as a legal tax reduction strategy. Capital Cost Allowance Capital Cost Allowance (CCA) is the means by which Canadian businesses may claim