How to complete the Capital cost allowance (CCA) charts

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

How to complete the Capital cost allowance (CCA) charts

To calculate your current tax year deduction for CCA, and any recaptured CCA and terminal losses, use Part A on Form T776, Statement of Real Estate Rentals.

For the current tax year, you can get information to help you complete Part A from other areas of Form T776 and from the same form filed for the previous year.

You may have acquired or disposed of rental buildings or equipment during the year. If so, complete the applicable Part B, Part C, Part D, or Part E before completing Part A.

You may have acquired or disposed of land during the current tax year. If so, complete Part F.

Note

Even if you are not claiming a deduction for CCA for the current tax year, complete the appropriate areas of the form to show any additions and dispositions during the year.

Forms and publications

Related topics

Date modified:
2017-01-03