Column 9 - Capital cost allowance (CCA) for the year

In column 9, enter the capital cost allowance (CCA) you choose to deduct for the tax year.

The CCA you can deduct cannot be more than the amount you get when you multiply the amount in Column 7 - Base amount for capital cost allowance, by the rate in Column 8 - Rate (%). You can deduct any amount up to the maximum.

If this is your first year of business, you may have to prorate your CCA claim. For more information, see First fiscal period is less than 365 days.

Add up all the amounts in column 9. Enter the total on line 9936, Capital cost allowance in Part 5 of Form T2125, Statement of Business or Professional Activities. To find out how to calculate your CCA claim if you are using the property both for business and personal use, go to Personal use of property.

Forms and publications

• Guide T4002, Business and Professional Income
• Form T2125, Statement of Business or Professional Activities
• Folio S3-F4-C1, General Discussion of Capital Cost Allowance

Related topics

• Personal use of property

Date modified:

2017-01-03