Capital Cost Allowance (CCA) Calculator

The half-year rule catches almost everyone at least once. Half of this year's additions, not all of them, get to claim CCA in the year of purchase.

Reading This Tool

How To Use This Calculator

Pick a CCA class, enter the opening undepreciated capital cost and this year's additions.

The half-year rule applies to most classes in the year property first becomes available for use, only half of net additions enter the CCA base that year. Existing undepreciated capital cost from prior years is never subject to this adjustment again.

Your Inputs

CCA Class

Opening Undepreciated Capital Cost $50,000

Current Year Additions $20,000

Half-Year Rule Applies To These Additions

Class 10.1 passenger vehicles are capped at $39,000 before tax for vehicles acquired in 2026, and each vehicle sits in its own separate Class 10.1 pool rather than being combined with others.

This Year's CCA Claim

Maximum CCA Claimable This Year

CCA Base (After Half-Year Adjustment)

Closing UCC, Start Of Next Year

UCC: Opening Balance to Closing Balance

CCA claimed is always optional up to the maximum, claiming less in a low-income year to preserve UCC for a higher-income year later is a legitimate planning choice. This models a single asset pool for one year; Class 10.1 dispositions and certain zero-emission vehicle classes have additional special rules not modeled here.

Adding a company vehicle to the mix?

Check The Taxable Benefit Side →