Blog

Good article on this topic, see the comment section for additional resources

https://fullerllp.com/blog/capital-cost-allowance-important-changes-and-updates/

BDO has a clearer layout of how this works

 https://www.bdo.ca/en-ca/insights/tax/tax-articles/immediate-expensing-ccpcs/

CRA background

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance.html