How to complete the CCA charts

To calculate your current tax year deduction for CCA, and any recaptured CCA and terminal losses, use Area A on page 2 of Form T776, Statement of Real Estate Rentals.

For the current tax year, you can get information to help you complete Area A from other areas of Form T776 and from the same form filed for the previous year.

You may have acquired or disposed of rental buildings or equipment during the fiscal period. If so, complete the applicable Area B, Area C, Area D, or Area E before completing Area A.

You may have acquired or disposed of land during the current tax year. If so, complete Area F.

Note
Even if you are not claiming a deduction for CCA for the current tax year, complete the appropriate areas of the form to show any additions and dispositions during the year.

Forms and publications

• Guide T4036, Rental Income
• Form T776, Statement of Real Estate Rentals

Related topics

• Line 9947 - Recaptured capital cost allowance
• Line 9948 - Terminal loss