New rule on "Allowance on eligible capital property"
As of January 1, 2017, taxpayers can no longer claim an allowance on eligible capital property. They must use capital cost allowance under class 14.1 (depreciable property) instead. Line 9935 has been deleted from the Forms T1163, T1273, T2042, T2121 and T2125.
For more information, please check the following CRA page: Line 9935 - Allowance on eligible capital property