Capital cost allowance (CCA) for rental property

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. This deduction is called capital cost allowance (CCA).

Forms and publications

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