Hi There... looking for some help. I have just begun a Corp. T2 which was previously done by another accounting agency. The 3 past years show a Continuity loss of approx. 40k. However, the previous agency had losses and increased them by also using the CCA. My understanding is that you cannot cause nor increase a loss using CCA. Is this correct? Also, current year has an income... can I use past year losses without using any CCA this year? Also wondering why someone would use all the CCA.. auto's are at zero, so if the client sells it, they have a gain.