<
 
 
 
 
×
>
Vous consultez une page Web conservée, recueillie par Bibliothèque et Archives Canada le 2007-11-24 à 04:01:10. Il se peut que les informations sur cette page Web soient obsolètes, et que les liens hypertextes externes, les formulaires web, les boîtes de recherche et les éléments technologiques dynamiques ne fonctionnent pas. Voir toutes les versions de cette page conservée.
Chargement des informations sur les médias

You are viewing a preserved web page, collected by Library and Archives Canada on 2007-11-24 at 04:01:10. The information on this web page may be out of date and external links, forms, search boxes and dynamic technology elements may not function. See all versions of this preserved page.
Loading media information
X
Canada Revenue Agency
Symbol of the Government of Canada
Skip to content | Skip to institutional links

Common menu bar links

 

Institutional links

Capital Cost Allowance (CCA)

You might acquire a depreciable property to use in your business or professional activities, such as:

  • building
  • furniture
  • equipment

Topics for Capital Cost Allowance (CCA)

How to claim CCA
How much and how to calculate CCA.
Things you should know about CCA
Basic information		 Classes of depreciable property
The most common classes of depreciable properties and the rates that apply to each class.
Personal use of property
Property used for both business and personal use, changing from personal to business use		 Grants, subsidies, and any other incentives or inducements
How to calculate the capital cost of property when receiving a grant, subsidy, or other incentives
Non-arm's length transaction
Special rules to follow to determine the property's cost		 Capital Gains
What you need to know if you sold property  
Disposing of a building in the year
Special rules may apply		 Replacement property
Cases that you can postpone or defer adding a capital gain or recapture of CCA to income

You cannot deduct the cost of the property when you calculate your net business or professional income for the year.

However, since these properties wear out or become obsolete over time, you can deduct their cost over a period of several years. The deduction for this is a CCA.

Forms and publications

Date Modified: 2007-01-02

Top of Page
Important Notices