The risk such as depreciation of assets belongs to clients. (bernstein.com)
For example, if you claim a deduction for depreciation of an asset, you reduce your basis in that asset by the amount of the deduction. (fairmark.com)
Instead, you would claim the annual depreciation of this asset, based on the asset class designated by the CRA (just look at the schedules provided by the CRA to determine what class the asset belongs to and then make the calculation accordingly). (moneysense.ca)