Canada Revenue Agency
www.cra.gc.ca
Common menu bar links
Example - Calculation of Capital Cost Allowance on Form T2125
Area A - Calculation of capital cost allowance (CCA) claim
| 1 Class Number |
2 Undrepreciated capital cost (UCC) at the start of the year |
3 Cost of additions in the year (see areas B and C below) |
4 Proceeds of dispositions in the year (see areas D and E below) |
5 * UCC after additions and dispositions (col. 2 plus col. 3 minus col. 4) |
6 Adjustment for current year additions (1/2 x(col.3 minus col.4)) If negative, enter "0" |
7 |
8 Rate % |
9 CCA for the year (col. 7 x col. 8 or an adjusted amount |
10 UCC at the end of the year (col. 5 minus col. 9) |
|---|---|---|---|---|---|---|---|---|---|
| 10 | 1,000 | 16,000 | 1,000 | 16,000 | 7,500 | 8,500 | 30 | 2,550 | 13,450 |
| 8 | 5,000 | 5,000 | 5,000 | 20 | 1,000 | 4,000 | |||
| Total CCA claim for the year (enter this amount, minus any personal part and any CCA for business-use-of-home expenses, on line 9936 in Part 5 on page 2 **) | 3,550 | ||||||||
* If you have a negative amount in this column, add it to income as a recapture on line 8230 in Part 3 on page 1. If no property is left in the class and there is a positive amount in the column, deduct the amount from income as a terminal loss on line 9270 in Part 5 on page 2. Recapture and terminal loss do not apply to class 10.1 property. For more information, see Chapter 4 of the Business and Professional Income guide.
** For information on the CCA for "Calculation of business-use-of-home expenses," see Chapter 4 - "Special Situations" in the Business and Professional Income guide.
Area B - Details of equipment additions in the year
| 1 Class Number |
2 Property details |
3 Total Cost |
4 Personal part (if applicable) |
5 Business part (column 3 minus column 4) |
|||||
|---|---|---|---|---|---|---|---|---|---|
| 10 | Passenger Vehicle | 16,000 | Varies | 16,000 | |||||
| Total equipment additions in the year line 9925 | 16,000 | ||||||||
Area D - Details of equipment dispositions in the year
| 1 Class Number |
2 Property details |
3 Proceeds of diposition (should not be more than the capital cost) |
4 Personal part (if applicable) |
5 Business part (column 3 minus column 4) |
|||||
|---|---|---|---|---|---|---|---|---|---|
| 10 | Passenger Vehicle | 1,000 | N/A | 1,000 | |||||
| Total equipment dispositions in the year line 9926 | 1,000 | ||||||||
| Note: | If you disposed of property from your business in the year, see Chapter 4 in the Business and Professional Income guide for information about your proceeds of disposition. |
