How to complete the capital cost allowance (CCA) charts

To calculate your current tax year deduction for CCA, and any recaptured CCA and terminal losses, use Area A on any of the following forms:

You may have acquired or disposed of buildings or equipment during your fiscal period. If so, fill in the applicable Area B, Area C, Area D, Area E or Area F, whichever applies, before completing Area A.


Even if you are not claiming a deduction for CCA for the current tax year, complete the appropriate areas of the form to show any additions or dispositions during the year.

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Column 1 – Class number

Enter in this column the class numbers of your properties.

If this is the first year you are claiming CCA, go to Classes of depreciable property to determine the classes to which your property belongs. If you own rental property, go to Rental – classes of depreciable property.

If you claimed CCA last year, you can get the class numbers of your properties from last year's form.

Separate classes

Generally, if you own several properties in the same CCA class, combine the capital cost of all these properties into one class. Then, enter the total in Area A of your form.

Note for rental properties

If you acquired a rental property after 1971 and it had a capital cost of $50,000 or more, you have to put it in a separate class.

Calculate your CCA separately for each rental property that is in a separate class. Do this by listing the rental property on a separate line in Area A's calculation table. For CCA purposes, the capital cost is the part of the purchase price that relates to the building only.

When you dispose of a rental property that you have set up in a separate class in Area A's calculation table, you base any CCA recapture or terminal loss on the disposition of that rental property. When calculating these amounts, do not consider other rental property you own that has the same class number as the rental property you disposed of.

Column 2 – UCC at the start of the year

If this is the first year you are claiming CCA, skip this column.

Otherwise, enter in this column the remaining undepreciated capital cost (UCC) for each class at the end of last year. You can find these amounts in last year's completed form calculation table in column 13.

From your UCC at the start of 2021, subtract any investment tax credit (ITC) you claimed or were refunded in 2020. Also, subtract any 2020 ITC you carried back to a year before 2020.

In 2020, you may have received a GST/HST input tax credit for a passenger vehicle you used less than 90% of the time for your business. In this case, subtract the amount of the credit you got from your 2021 opening UCC.


In 2021, you may be claiming, carrying back or getting a refund of an ITC. If you still have depreciable property in the class, you have to adjust, in 2022, the UCC of the class to which the property belongs. To do this, subtract the amount of the credit from the UCC at the start of 2022. When there is no property left in the class, report the amount of the ITC as income in 2022.

Column 3 – Cost of additions in the year

If you acquire or make improvements to depreciable property in the year, we consider them to be additions to the class in which the property belongs.

You should:

For the exceptions to this rule, go to Class 3 (5%) and Class 6 (10%).

Do not include the value of your own labour in the cost of a property you build or improve. Include the cost of surveying or valuing a property you acquire. A property usually has to be available for use before you can claim CCA.

To find out if any special considerations apply in your case, go to Changing from personal to rental use, Grants, subsidies, and other incentives or inducements and Non-arm's length transactions.


When completing Areas B and C, enter the part of the property that you personally use in the "Personal portion" column (if applicable), separate from the part you rent. For example, if you rent 25% of your personal residence, your personal use portion is the other 75%.

Column 4 – Cost of additions from column 3 which are AIIPs or ZEVs

Enter in column 4 the cost of additions from column 3 that are eligible accelerated investment incentive property (AIIP), zero-emission vehicles (ZEVs) from Class 54 or 55 or zero-emission automotive equipment and vehicles from Class 56. These properties must have become available for use in the year and be eligible for the enhanced allowance or accelerated investment incentive. AIIPs must be acquired after November 20, 2018, ZEVs must be acquired after March 18, 2019, and Class 56 properties must be acquired after March 1, 2020. This number is a part of the total cost of additions in column 3 and cannot be higher than the number in column 3.

If you did not acquire any AIIPs, ZEVs or Class 56 properties, enter zero in this column.

For more information on the accelerated investment incentive, go to Accelerated investment incentive.

Column 5 – Proceeds of dispositions in the year

Enter the details of your current-year dispositions on your form, as explained below.

If you disposed of depreciable property during your current tax year, you should:

When completing the tables in Areas D and E, enter in column 3 whichever amount is the lesser of either:

Your proceeds of disposition could include compensation you receive for property that has been destroyed, expropriated, or stolen. Special rules may apply if you dispose of a building for less than both its undepreciated capital cost (UCC) and your capital cost. If this is the case, go to Disposing of a building.

If you sell a property for more than its cost, you may have a capital gain. You may be able to postpone or defer the capital gain or recapture of CCA in your income.

Column 6 – UCC after additions and dispositions (column 2 plus column 3 minus column 5)

The UCC amount for column 6 is the initial UCC amount at the start of the year plus the cost of additions minus the proceeds of dispositions.

You cannot claim capital cost allowance (CCA) when the amount in column 6 is either:

In either case, enter "0" in column 13.

Column 7 – Proceeds of dispositions available to reduce additions of AIIPs and ZEVs

This column calculates the adjustments under certain circumstances to the additions for the year where there is also a disposition in the year.

You must determine which amount of your proceeds of disposition is available to reduce your AIIP, ZEV and Class 56 property additions.

If no AIIP is acquired after November 20, 2018, no ZEV is acquired avec March 18, 2019, and no Class 56 property is acquired after March 1, 2020, you do not need to use this column.

If the UCC of a class increases in a year by an investment in both AIIP and non-AIIP, and an amount (for example, a disposition) reduces the UCC of the class, you must first reduce the cost of non-AIIP additions before reducing the cost of AIIP additions.

To determine which portion of your proceeds of dispositions, if any, will reduce the cost of your AIIP, ZEV or Class 56 property additions, take the proceeds of disposition in column 5 minus the cost of additions in the year in column 3 plus the cost of additions for AIIPs, ZEVs or Class 56 properties in column 4. If the result is negative enter "0."

For more information on the accelerated investment incentive, go to Accelerated investment incentive.

Column 8 – UCC adjustment for current-year additions of AIIPs and ZEVs

This column calculates the enhanced UCC amount used to determine the additional CCA for AIIPs, ZEVs or Class 56 properties.

For this column, reduce the cost of AIIP, ZEV or Class 56 property additions in column 4 by the proceeds of disposition available to reduce the AIIP, ZEV or Class 56 property additions as calculated in column 7. Multiply the result by the following factor:

These factors will change for properties that become available for use after 2023 and the incentive is completely phased out for properties available for use after 2027.

If you did not acquire any AIIPs, ZEVs or Class 56 properties, enter "0" in this column.

For more information about AIIPs and its application, go to Application and phase-out.

Column 9 – Adjustment for current-year additions subject to the half-year rule

In the year you acquire or make additions to a property, you can usually claim CCA on half of your net additions. We call this limit the half-year rule.

Calculate your CCA claim only on the net adjusted amount. For example, if before November 20, 2018, you acquired a property for $30,000, you would base your CCA claim on $15,000 ($30,000 × 50%) in the year you acquired the property.

The half-year rule does not apply to AIIPs, ZEVs or Class 56 properties.

Calculate the net first-year additions that are subject to the half-year rule by taking the cost of total additions in column 3, minus AIIP, ZEV and Class 56 additions in column 4, minus proceeds of dispositions in column 5. Enter 50% of the result in column 9. If the result is negative, enter "0."

In some cases, the half-year rule does not apply. For example, in a non-arm's length transaction, you may buy depreciable property that the seller continuously owned from the day that is at least 364 days before the end of your 2021 fiscal period to the day the property was acquired. However, if you transfer personal property, such as a car or a personal computer, into your business, the half-year rule applies to the particular property transferred.

Also, some properties are not subject to the half-year rule. Some examples are those in Classes 13, 14, 23, 24, 27, 34 and 52 as well as some in Class 12, such as small tools.

The half-year rule does not apply when the available for use rule denies a CCA claim until the second year after you acquired a property.

Column 10 – Base amount for CCA

This is the amount in column 6 plus the amount in column 8 minus the amount in column 9.

Base your CCA claim on this amount.

Column 11 – CCA rate (%)

Enter the prescribed CCA rate (percentage) for each property class you have listed in column 1 of Area A.

Column 12 – CCA for the year

In column 12, enter the CCA you want to deduct for the current year. You can claim the CCA for the year up to the maximum amount allowed.

In Area A, you calculate the maximum amount for column 12 by multiplying the amount in column 10 by the amount in column 11.

In your first year, you may have to prorate your CCA claim.

Enter the total CCA being claimed on line 9936 of your form. If you are a co-owner, enter only your share of the CCA.

Column 13 – UCC at the end of the year (column 6 minus column 12)

This is the undepreciated capital cost (UCC) at the end of the current tax year. This will be the amount you enter in column 2 when you calculate your CCA claim next year.

If you have a terminal loss or a recapture of CCA, enter "0" in column 13.

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