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24 April 2019 Ministerial Correspondence 2019-0798971M4- CCA class for zero-emission / electric vehicles Unedited CRA Tags Budget 2019- Proposed legislation- sections 64, 65, 66, 67.2, 67.41, 68 and 69 of the NWMM Principal Issues: Whether there are plans to include electric cars in a capital cost allowance (CCA) class other than Class 10.1. ... The budget also proposes an enhanced first-year CCA for eligible zero-emission vehicles acquired after March 18, 2019, and before 2028, providing an effective CCA first-year rate as follows: 100% for vehicles acquired after March 18, 2019, and before 2024; 75% for vehicles acquired after 2023 and before 2026; and 55% for vehicles acquired after 2025 and before 2028. ...