CCA / Depreciation Calculator
Capital cost allowance by class. Multi-year table generated live.
CCA / Depreciation Calculator
CRA federal capital cost allowance by class. Half-year rule for first year included.
| Year | Opening UCC | DPA / CCA | Closing UCC |
|---|---|---|---|
| Cumulative CCA | 2 000 $ | ||
Simplified federal calculation. Quebec has its own rules (often identical but verify). Classes 12, 14.1 and 53 have special rules.
What is CCA?
Capital Cost Allowance (CCA) is the tax version of accounting depreciation. Instead of depreciating an asset on your own schedule, the Canada Revenue Agency (CRA) sets the rate and method by class.
Main classes
- Class 1 (4%): Building acquired before 2007
- Class 1.1 (6%): Eligible commercial building
- Class 8 (20%): Office furniture, equipment, machinery
- Class 10 (30%): Motor vehicles (truck, van)
- Class 12 (100%): Tools under $500, application software
- Class 50 (55%): Computers and electronic equipment
- Class 53 (50%): Manufacturing machinery
Half-year rule and AII
The half-year rule applies 50% of the normal rate in year 1. The AII (Accelerated Investment Incentive) 2024-2027 allows 1.5× the normal rate in year 1 for eligible property.
Forge Tech tracks your asset register
Forge Tech's Fixed Assets module automatically tracks assets by CRA class, applies the correct rate, and generates both book and tax depreciation entries.
