Self-employed Business, Professional, Commission, Farming, and Fishing Income: Capital cost allowance (CCA) rates

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Self-employed Business, Professional, Commission, Farming, and Fishing Income: Capital cost allowance (CCA) rates

Below you will find the more common depreciable properties that a business may use. The CCA rates appear at the end of the list. For more information on Classes 13, 14, 34, and 43.1, and Part XVII of the Income Tax Act, call us at 1-800-959-5525.

Capital Cost Allowance (CCA) Rates
Depreciable property Class No.
Aircraft – Acquired before May 26, 1976 16
Aircraft – Acquired after May 25, 1976 9
Bee equipment 8
Boats and component parts 7
Breakwaters – Cement or stone 3
Breakwaters – Wood 6
Brooders 8
Buildings and component parts – Wood, galvanized, or portable 6
Buildings and component parts – Other: Acquired after 1978 and before 1988Footnote 1 3
Buildings and component parts – Other: Acquired after 1987 1
Buildings and component parts – Other: Fruit and vegetable storage (after Feb. 19, 1973) 8
Casing, cribwork for water wells 8
Chain-saws 10
Cleaners – grain or seed 8
Combines – Drawn 8
Combines – Self-propelled 10
Computer equipment and systems software – Acquired before March 23, 2004 10
Computer equipment and systems software – Acquired after March 22, 2004 45
Computer equipment and systems software – Acquired after March 18, 2007 50
Computer equipment and systems software – Acquired after January 27, 2009 and before February 2011 52
Computer software (other than systems software) 8
Coolers – Milk 8
Cream separators 8
Cultivators 8
Dams – Cement, stone, wood, or earth 1
Data network infrastructure equipment – Acquired after March 22, 2004 46
Diggers – All types 8
Discs 8
Docks 3
Drills – All types 8
Dugouts, dikes, and lagoons 6
Electric-generating equipment – portable 8
Electric motors 8
Elevators 8
Engines – Stationary 8
Fences – All types 6
Forage harvesters – Drawn 8
Forage harvesters – Self-propelled 10
Graders – Fruit or vegetable 8
Grain-drying equipment 8
Grain loaders 8
Grain separators 8
Grain-storage building – Wood, galvanized steel 6
Grain-storage building – Other 1
Greenhouses (all except as noted below) 6
Greenhouses of rigid frames covered with replaceable flexible plastic 8
Grinder 8
Harness 10
Harrows 8
Hay balers and stookers – Drawn 8
Hay balers and stookers – Self-propelled 10
Hay loaders 8
Ice machines 8
Incubators 8
Irrigation equipment – Overhead 8
Irrigation ponds 6
Leasehold interest 13
Manure spreaders 8
Milking machines 8
Mixers 8
Mowers 8
Nets 8
Office equipment including photocopiers, fax machines 8
Outboard motors 10
Passenger vehicles (see Chapter 4) 10 or 10.1
Piping – Permanent 2
Planters – All types 8
Plows 8
Power block – Purse seine 7
Pumps 8
Radar or radio equipment – Acquired before May 26, 1976 9
Radar or radio equipment – Acquired after May 25, 1976 8
Rakes 8
Roads or other surface areas – Paved or concrete 17
Silo fillers 8
Silos 8
Sleighs 10
Sprayers 8
Stable cleaners 8
Stalk cutters 8
Swathers – Drawn 8
Swathers – Self-propelled 10
Threshers 8
Tile or concrete drainage system – Acquired before 1965 13
Tillers – All types 8
Tools – Less than $500 12
Tools – $500 and more 8
Tractors 10
Trailers 10
Traps 8
Trucks 10
Trucks (freight) 16
Wagons 10
Water towers 6
Weeders 8
Weirs 3
Weirs – Fish 8
Welding equipment 8
Well equipment 8
Wharves – Cement, steel, or stone 3
Wharves – Wood 6
Wind chargers 8
Wind-energy conversion equipment – Acquired before February 22, 1994 34
Wind-energy conversion equipment – Acquired after February 21, 1994 Footnote 2 43.1
Zero-emission automotive equipment or vehicles (other than motor vehicles) 56
Zero-emission vehicles that would otherwise be in Class 10 or 10.1 54
Zero-emission vehicles that would otherwise be in Class 16 55

Footnotes

Footnote 1

You may add to or alter a Class 3 building after 1987. In this case, there is a limit on the amount you can include in Class 3. The most you can include in Class 3 is the lesser of $500,000 or 25% of the building's cost on December 31, 1987. In Class 1, include any costs you incur that are over this limit.

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Footnote 2

Class 43.1 can be used other than for wind energy.

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Rate by class
Class No. Rates
Class 1 4%
Class 2 6%
Class 3 5%
Class 6 10%
Class 7 15%
Class 8 20%
Class 9 25%
Class 10 30%
Class 10.1 30%
Class 12 100%
Class 13Footnote 1
Class 16 40%
Class 17 8%
Class 45 45%
Class 46 30%
Class 50 55%
Class 52 100%
Class 54 30%
Class 55 40%
Class 56 30%

Footnotes

Footnote

You can claim CCA on leasehold interest, but the maximum rate depends on the type of leasehold interest and the terms of the lease.

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Date modified:
2024-04-30