Capital Cost Allowance Calculator Canada
Model a common CCA class from opening UCC through additions, dispositions and the year-end claim.
Choose the factor supported by your tax records and current incentive rules.
Usually the lesser of proceeds and original capital cost.
Maximum CCA claim
$5,000Class 8 at 20%
Closing UCC after claim
$25,000CCA base: $25,000
This is a standard declining-balance UCC estimate. Enhanced first-year incentives, immediate expensing, separate-class elections, available-for-use rules and GST/HST adjustments can change the claim.
What this estimate includes
Select the CRA class, enter the opening undepreciated capital cost, current additions and the permitted disposition reduction. The result shows the maximum claim—you may choose a lower amount.
First-year incentives have changed over time, so the factor is explicit instead of assumed. Confirm the available-for-use date and incentive treatment from the return you are preparing.
Questions this calculator answers
What is undepreciated capital cost?
UCC is the remaining tax balance of a CCA class after additions, dispositions and prior CCA claims. CCA is normally calculated on the class balance, not each asset separately.
Do I have to claim the maximum CCA?
No. CCA is discretionary. You can claim any amount from zero up to the calculated maximum, subject to special restrictions such as the rental-loss rule.
What are recapture and terminal loss?
Recapture can arise when disposition reductions exceed the class UCC and is included in income. A terminal loss can arise when a positive UCC remains and no property remains in the class, subject to class-specific rules.
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