LNG Income Tax Capital Investment Account Additions
Your capital investment account (CIA) is the cumulative balance of the capital cost of all your capital investment property.
You're responsible for maintaining the balance of your CIA by tracking allowable additions and deductions.
Amounts that must be added to your CIA include:
- Total capital cost of all capital investment property you acquired
- Total amount of financial incentives you repaid
- Any bad debts from the disposition of capital investment property to an arm’s length party
You may be able to include the capital cost or fair market value of qualifying property you acquired before your first taxation year in your CIA. Find out how you can elect to include this property in your first taxation year.