To further stimulate the manufacturing sector, the 2011 federal budget proposed to extend applicability of the 50% straight-line method (this temporary incentive was in place from March 18, 2007 to the end of 2011) to acquisitions made in 2012 and 2013. With the continued application of the half-year rule, the cost of qualifying manufacturing and processing equipment can be written-off over three years. Acquisitions made after 2013 will be subject to a 30% declining balance rate of capital cost allowance.