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Capital Cost Allowance (CCA)

You might acquire a depreciable property, such as a building, machinery, or equipment, to use in your farming business. You cannot deduct the cost of the property when you calculate your net farming income for the year.

However, because these properties may wear out or become outdated over time, you can deduct their cost over a period of several years. The deduction for this is called capital cost allowance (CCA).

Similar types of depreciable properties are grouped into various classes of capital cost. A different CCA rate applies to each class. The class will determine the amount of CCA you can claim.

For detailed information about the rules for claiming and calculating CCA, see Chapter 3 of the Farming Income guide. It includes charts to help you calculate CCA in special situations, such as non-arm's length transactions, and disposing of land and a building in the same or different years.

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Date Modified: 2007-01-02

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