Capital cost allowance – farmers and fishers

You may acquire a depreciable property, such as a building, furniture, machinery, or equipment, to use in your farming or fishing activities. Deducting the cost of depreciable property is called capital cost allowance (CCA). To find out how to deduct cost, claim, and calculate CCA for your farming or fishing operations, see Chapter 4 of Guide T4003, Farming and Fishing Income.

Related links

• Classes of depreciable property

Date modified:

2016-12-16