Depreciation Calculator (CCA)
Calculate Capital Cost Allowance for business assets using CRA classes.
2026 Tax YearData stays on your deviceUpdated Apr 1, 2026
$
Total CCA Claimed
$39,795.75
Over 5 years at 30%
Remaining UCC
$10,204.25
Year 1 CCA
$7,500.00
Half-year rule applied
CCA Schedule
| Year | Opening UCC | CCA | Closing UCC |
|---|---|---|---|
| 1 | $50,000.00 | $7,500.00 | $42,500.00 |
| 2 | $42,500.00 | $12,750.00 | $29,750.00 |
| 3 | $29,750.00 | $8,925.00 | $20,825.00 |
| 4 | $20,825.00 | $6,247.50 | $14,577.50 |
| 5 | $14,577.50 | $4,373.25 | $10,204.25 |
Frequently Asked Questions
What is the half-year rule?
In the year you acquire a depreciable asset, CCA is calculated on only half the cost. This prevents claiming a full year deduction for an asset bought late in the year.
What is the AIIP rule?
The Accelerated Investment Incentive Property (AIIP) allows 1.5x CCA in the first year for eligible assets acquired after Nov 2018. This is being phased out.
Official Data Sources
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Built and reviewed by Konstantin Iakovlev · Data from CRA, CMHC, Bank of Canada · MethodologyDisclaimer: This calculator provides estimates based on publicly available data from CRA and other government sources. It does not constitute financial advice. Consult a qualified advisor for decisions about your specific situation.
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