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Capital cost allowance (CCA)
A partnership can own depreciable property and claim CCA on it. As an individual partner, you cannot claim CCA on property the partnership owns.
From the capital cost of depreciable property, subtract any investment tax credit allocated to the individual partners. We consider this allocation to be made at the end of the partnership's fiscal period. You also reduce capital cost by any type of government assistance. See Chapter 4 for more details about CCA and the adjustments to capital cost.

consider:

Depreciation Allowance - Амортизационная (налоговая) скидка

Depreciation Charges [Expense] - 1. Амортизационные отчисления. 2. Отчисления на возмещение капитальных затрат

Capital Cost Allowance (CCA)
The annual depreciation expense allowed by the Canadian Income Tax Act.