Pick the CCA class, enter what the asset cost, and see this year’s claim and the balance that carries forward. Rates and the Class 10.1 vehicle cap are reviewed for the 2025 tax year, and first-year figures use the accelerated 1.5× treatment for 2025 acquisitions.
Your asset
How it works. Capital assets are not written off when bought — each class depreciates on a declining balance at its own rate. In the first year, property acquired from January 1, 2025 gets 1.5× the class rate with the half-year rule suspended; after that, the rate applies to whatever balance remains. For later years, enter the remaining balance (UCC) as the cost. Class 10.1 passenger vehicles are capped at $38,000 of cost no matter what the car cost.
CCA claim
$0
The first-year figure uses the Reaccelerated Investment Incentive — 1.5× the class rate with the half-year rule suspended — for property acquired on or after January 1, 2025 and available for use before 2030, a proposed measure CRA administers as proposed. Claiming CCA is optional each year.
An estimate is a starting point. Get your real number.
This calculator uses published rates. Your actual position depends on the credits, deductions and structure behind your numbers.
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How capital cost allowance works
CCA is depreciation the tax system will accept. Instead of deducting an asset’s cost the year you buy it, the asset joins a class, and each year you may claim up to that class’s rate against the class’s remaining balance — the undepreciated capital cost, or UCC. Because the rate applies to a shrinking balance, the claims start large and taper forever without quite reaching zero. The first year is currently more generous: acquisitions from January 1, 2025 earn 1.5× the class rate with the old half-year rule suspended, so a $10,000 Class 50 computer supports an $8,250 claim immediately. Two traps are worth knowing: Class 10.1 caps a passenger vehicle’s recognized cost at $38,000 (before sales tax) and allows no terminal loss when you sell, and selling any asset for more than its UCC brings the excess back into income as recapture. Our corporate tax service sets the class and claim strategy as part of the T2, and clean asset records from bookkeeping are what make the UCC schedule defensible.
What this calculator does not cover
Immediate expensing — the temporary rule that let CCPCs write off up to $1.5 million per year in full — has ended, and this tool does not apply it. Also outside its scope: Classes 54 and 55 for zero-emission vehicles, buildings (Class 1 and its elections), pooling of multiple assets in one class, short tax years, and the recapture or terminal-loss math when an asset is sold. It shows one asset, one claim, one year. If the asset is a vehicle you also drive personally, only the business-use share of CCA is claimable — the mileage allowance calculator covers the per-kilometre alternative, and our corporate tax team can tell you which route claims more.
| Class | Rate | Typical assets |
|---|---|---|
| Class 8 | 20% | furniture, appliances, tools over $500 |
| Class 10 | 30% | vehicles, general-purpose computers hardware |
| Class 12 | 100% | tools under $500, software (non-systems) |
| Class 50 | 55% | computer hardware and systems software |
| Class 53 | 50% | manufacturing & processing machinery |
| Class 10.1 | 30% | passenger vehicle over the cap (cost capped at $38,000) |
Rates reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. Federal and provincial rates change annually, and this tool is an estimate for planning rather than tax advice. Confirm current figures before relying on them for a filing.
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Rates and method reviewed by Udit Gupta
Ex Big 4 — Ernst & Young, Deloitte · International & cross-border tax specialist · CPA Canada (In-Depth Tax Program) · Chartered accountant, ICAI & MIA
Udit Gupta has over 15 years of experience helping corporations and business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. He is Big 4 trained, at Ernst & Young and Deloitte, and qualified as a chartered accountant in India and again in Malaysia. In 2014 he founded his accounting practice to serve entrepreneurs, startups and non-resident business owners across Canada. View full member bio.
The Institute of Chartered Accountants of India — member 521458 · Malaysian Institute of Accountants — member CA 44667 · Ex Big 4: Ernst & Young, Deloitte · CPA Canada (In-Depth Tax Program), completed 19 Dec 2023 · In-Depth GST/HST Part I, 12 Jul 2022 · Part II, 5 Jul 2023
Editorial policy. Every page is researched against primary sources — the Income Tax Act, CRA publications and CPA Canada guidance — and every rate or threshold is stated with the tax year it applies to.
Sources. CRA — Businesses · Income Tax Act (Justice Laws Website)