How to calculate CCA

The following information will help you complete Part A and Part B of the capital cost allowance schedule on Form T777, Statement of Employment Expenses.

If this is the first year you are claiming CCA, skip column 2, and start with column 3. If this is not the first year you are claiming CCA, start with column 2. Then complete the rest of the columns as they apply.

• Part A – Classes 8, 10, 54, and 55 property
• Part B – Class 10.1 property

Completing your tax return

Calculate your CCA claim on Form T777, Statement of Employment Expenses and enter the amount on the applicable line on page 1 of the form.

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

Forms and publications

• Form T777, Statement of Employment Expenses