CCA classes
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CCA classes
| Class | Rate (%) | Description |
|---|---|---|
| 1 | 4 | Most buildings you bought after 1987 and the cost of certain additions or alterations made after 1987. The rate for eligible non residential buildings acquired after March 18, 2007, and used in Canada to manufacture and process goods for sale or lease includes an additional allowance of 6% (total 10%). For all other eligible non residential buildings in this class, the rate includes an additional allowance of 2% (total 6%). To be eligible for the additional allowances, elections have to be filed. For more information, see Class 1 (4%). |
| 3 | 5 | Most buildings acquired before 1988 (or 1990, under certain conditions). Also include the cost of additions or alterations made after 1987. For more information, see Class 3 (5%). |
| 6 | 10 | Frame, log, stucco on frame, galvanized iron, or corrugated metal buildings that meet certain conditions. Class 6 also includes certain fences and greenhouses. For more information, see Class 6 (10%). |
| 8 | 20 | Property that you use in your business that is not included in another class. Also included is data network infrastructure equipment and systems software for that equipment acquired before March 23, 2004. For more information, see Class 8 (20%) and Class 46 (30%). |
| 10 | 30 | General-purpose electronic data-processing equipment (commonly called computer hardware) and systems software for that equipment acquired before March 23, 2004, or after March 22, 2004, and before 2005 if you made an election. Motor vehicles and some passenger vehicles. For more information, see Class 10 (30%) and Class 10.1 (30%) . |
| 10.1 | 30 | A passenger vehicle not included in Class 10. For more information, see Class 10.1 (30%) . |
| 12 | 100 | The cost limit for access to Class 12 (100 %) treatment is $500 for tools acquired on or after May 2, 2006, and medical and dental instruments and kitchen utensils acquired on or after May 2, 2006. For more information, see Class 12 (100%). |
| 13 | Varies | Leasehold interest - You can claim CCA on a leasehold interest, but the maximum rate depends on the type of leasehold interest and the terms of the lease. |
| 14 | Varies | Patents, franchises, concessions, or licences for a limited period. Your CCA is the lesser of the total of the capital cost of each property spread out over the life of the property, or the undepreciated capital cost to the taxpayer as of the end of the tax year of property of that class. |
| 16 | 40 | Taxis, vehicles you use in a daily car-rental business, coin-operated video games or pinball machines acquired after February 15, 1984, and freight trucks acquired after December 6, 1991, that are rated higher than 11,788 kilograms. |
| 17 | 8 | Roads, parking lots, sidewalks, airplane runways, storage areas, or similar surface construction. |
| 29 | Varies | Eligible machinery and equipment used in Canada to manufacture and process goods for sale or lease, acquired after March 18, 2007 and before 2016, that would otherwise be included in Class 43. |
| 38 | 30 | Most power-operated, movable equipment you bought after 1987 that was use for excavating, moving, placing, or compacting earth, rock, concrete, or asphalt. 1 |
| 43 | 30 | Eligible machinery and equipment, used in Canada to manufacture and process goods for sale or lease that are not included in Class 29. For more information, see Class 43 (30%). |
| 43.1 | 30 | Electrical vehicle charging stations (EVCSs) set up to supply more than 10 kilowatts but less than 90 kilowatts of continuous power. For property acquired for use after March 21, 2016 that has not been used or acquired for use before March 22, 2016. |
| 43.2 | 50 | Electrical vehicle charging stations (EVCSs) set up to supply 90 kilowatts and more of continuous power. For property acquired for use after March 21, 2016 that has not been used or acquired for use before March 22, 2016. |
| 46 | 30 | Data network infrastructure equipment and systems software for that equipment acquired after March 22, 2004, (if acquired before March 23, 2004, include them in Class 8 (20%). For more information, see Class 46 (30%). |
| 50 | 55 | General-purpose electronic data-processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data-processing equipment acquired after March 18, 2007, and not included in Class 29. For more information, see Class 50 (55%). |
| 53 | 50 | Machinery and equipment acquired after 2015 and before 2026 that is used in Canada mainly to manufacture and process goods for sale or lease. |
1 - You can choose to keep in a separate class any assets, including an outdoor advertising sign, you would usually include in Class 38. To make this choice, attach a list of the assets you are including in a separate class to your income tax and benefit return for the year you bought these assets.
Forms and publications
- Guide T4002, Business and Professional Income
- Interpretation Bulletin IT-79, Capital Cost Allowance - Buildings or Other Structures
Related topics
- Date modified:
- 2017-01-03