Claiming capital cost allowance (CCA)

You might acquire a depreciable property, such as a building, furniture, or equipment, to use in your business or professional activities.

Since these properties may wear out or become obsolete over time, you can deduct their cost over a period of several years. This yearly deduction is called a capital cost allowance (CCA).

You cannot deduct the full cost of depreciable property when you calculate your net business or professional income for the year in which you acquired the property.


The CRA provides detailed information for situations where you or your business have been impacted by a disaster. For more information, including what qualifies as a disaster, go to Disasters and disaster relief.

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