Can you claim CCA?

Note: Line 22900 was line 229 before tax year 2019.

If you are an employee earning commission income, you can claim capital cost allowance (CCA) on your vehicle if you meet the employment conditions outlined for a commission employee.

If you are an employee earning a salary, you can claim CCA on your vehicle if you meet the conditions outlined on the Allowable motor vehicle expenses page.

If you are an employed musician, you can claim CCA on a musical instrument if you had to provide the musical instrument as a condition of employment.

You do not have to claim the maximum amount of CCA in any given year. You can claim any amount you want, from zero up to the maximum allowed for the year.

For more information on CCA, see IT522, Vehicle, Travel and Sales Expenses of Employees.

To determine what class of depreciable property your motor vehicle or musical instrument falls into, see Classes of depreciable properties.

Completing your tax return

Use the back of Form T777, Statement of Employment Expenses, to calculate your CCA claim and enter the amount on the applicable line on the front page of the form.

Enter the amount you can deduct from the Total expenses line (9368) of Form T777 on line 22900 of your return.

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