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Capital cost allowance (CCA) for rental property

What is CCA?

You might acquire a depreciable property, such as a building, furniture, or equipment, to use in your rental operation.

You cannot deduct the cost of the property when you calculate your net rental income for the year. However, since these properties wear out or become obsolete over time, you can deduct their cost over a period of several years. The deduction for this is called capital cost allowance (CCA).

Topics about What is CCA?

How much CCA can you claim?
The limits on the amounts of CCA that can be claimed and some examples.		 Rental - classes of depreciable properties
The most common classes of depreciable property and the rates that apply to each class.
How to complete the CCA charts
The explanation on how to complete the various areas of the back of Form T776.		 Determining the capital cost of property - Special situations
How to determine the capital cost of a rental property when you change its use, receive grants, subsidies, and other incentives or inducements, acquire it in a non-arm's length transaction, or sell, dispose of, or replace it.
Example of CCA calculation
An example of how to calculate CCA.

Forms and publications

Date Modified: 2012-02-03

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