How to calculate CCA

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How to calculate CCA

Note: Line 22900 was line 229 before tax year 2019.

The following information will help you complete Part A and Part B of the capital cost allowance schedule on the back of Form T777, Statement of Employment Expenses.

If this is the first year you are claiming CCA, skip column 2 and start with column 3. If this is not the first year you are claiming CCA, start with column 2. Then complete the rest of the columns as they apply.

  • Part A - Classes 8, 10, 54 and 55 property
  • Part B - Class 10.1 property

Completing your tax return

Calculate your CCA claim using the back of Form T777, Statement of Employment Expenses and enter the amount on the applicable line on the front of the form.

Enter the amount you can deduct from the Total expenses line (9368) of Form T777 on line 22900 of your return.

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Date modified:
2021-01-18