CCA classes

Commonly used CCA classes, their descriptions and rates
Class Rate (%) Description
1 4 Most buildings you bought after 1987 and the cost of certain additions or alterations made after 1987. The rate for eligible non residential buildings acquired after March 18, 2007, and used in Canada to manufacture and process goods for sale or lease includes an additional allowance of 6% (total 10%). For all other eligible non residential buildings in this class, the rate includes an additional allowance of 2% (total 6%). To be eligible for the additional allowances, elections have to be filed. For more information, go to Class 1 (4%).
3 5 Most buildings acquired before 1988 (or 1990, under certain conditions). Also include the cost of additions or alterations made after 1987. For more information, go to Class 3 (5%).
6 10 Frame, log, stucco on frame, galvanized iron, or corrugated metal buildings that meet certain conditions. Class 6 also includes certain fences and greenhouses. For more information, go to Class 6 (10%).
8 20 Property that you use in your business that is not included in another class. Also included is data network infrastructure equipment and systems software for that equipment acquired before March 23, 2004. For more information, go to Class 8 (20%) and Class 46 (30%).
10 30 General-purpose electronic data-processing equipment (commonly called computer hardware) and systems software for that equipment acquired before March 23, 2004, or after March 22, 2004, and before 2005 if you made an election.
Motor vehicles and some passenger vehicles. For more information, go to Class 10 (30%) and Class 10.1 (30%).
10.1 30 A passenger vehicle not included in Class 10. For more information, go to Class 10.1 (30%).
12 100 The cost limit for access to Class 12 (100 %) treatment is $500 for tools acquired on or after May 2, 2006, and medical and dental instruments and kitchen utensils acquired on or after May 2, 2006. For more information, go to Class 12 (100%).
13 Varies Leasehold interest - You can claim CCA on a leasehold interest, but the maximum rate depends on the type of leasehold interest and the terms of the lease.
14 Varies Patents, franchises, concessions, or licences for a limited period. Your CCA is the lesser of the total of the capital cost of each property spread out over the life of the property, or the undepreciated capital cost to the taxpayer as of the end of the tax year of property of that class.
14.1 5

Starting January 1, 2017, include in Class 14.1Footnote 1 property that:

  • is goodwill
  • was eligible capital property (ECP) immediately before January 1, 2017 and is owned at the beginning of that day
  • is acquired after 2016, other than:
    • property that is tangible or corporeal property
    • property that is not acquired for the purpose of gaining or producing income from business
    • property in respect of which any amount is deductible (otherwise than as a result of being included in class 14.1) in computing the income from the business
    • an interest in a trust
    • an interest in a partnership
    • a share, bond, debenture, mortgage, hypothecary claim, note, bill or other similar property
    • property that is an interest in, or for civil law a right in, or a right to acquire, a property described in any of the above sub-bullets

Examples for farming are milk and eggs quotas.

Examples for business, professional, and fishing are franchises, concessions, or licences for an unlimited period.

For tax years that end prior to 2027, properties included in Class 14.1 that were acquired before January 1, 2017 will be depreciable at a CCA rate of 7% instead of 5%. Transitional rules will apply.

Properties that are included in Class 14.1 and acquired after 2016 will be included in this class at a 100% inclusion rate with a 5% CCA rate on a declining‑balance basis and the existing CCA rules will normally apply.

16 40 Taxis, vehicles you use in a daily car-rental business, coin-operated video games or pinball machines acquired after February 15, 1984, and freight trucks acquired after December 6, 1991, that are rated higher than 11,788 kilograms.
17 8 Roads, parking lots, sidewalks, airplane runways, storage areas, or similar surface construction.
29 Varies Eligible machinery and equipment used in Canada to manufacture and process goods for sale or lease, acquired after March 18, 2007 and before 2016, that would otherwise be included in Class 43.
38 30 Most power-operated, movable equipment you bought after 1987 that was use for excavating, moving, placing, or compacting earth, rock, concrete, or asphalt.Footnote 2
43 30 Eligible machinery and equipment, used in Canada to manufacture and process goods for sale or lease that are not included in Class 29. For more information, go to Class 43 (30%).
43.1 30 Electrical vehicle charging stations (EVCSs) set up to supply more than 10 kilowatts but less than 90 kilowatts of continuous power. For property acquired for use after March 21, 2016 that has not been used or acquired for use before March 22, 2016.
43.2 50 Electrical vehicle charging stations (EVCSs) set up to supply 90 kilowatts and more of continuous power. For property acquired for use after March 21, 2016 that has not been used or acquired for use before March 22, 2016.
46 30 Data network infrastructure equipment and systems software for that equipment acquired after March 22, 2004, (if acquired before March 23, 2004, include them in Class 8 (20%). For more information, go to Class 46 (30%).
50 55 General-purpose electronic data-processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data-processing equipment acquired after March 18, 2007, and not included in Class 29. For more information, go to Class 50 (55%).
53 50 Machinery and equipment acquired after 2015 and before 2026 that is used in Canada mainly to manufacture and process goods for sale or lease.
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