CCA Calculator
Bought a laptop, a vehicle, equipment? See your capital cost allowance — the right class, the AII first-year deduction, and the year-by-year schedule. No signup, nothing saved.
How CCA works
- Pick the class — every asset falls into a CRA class with its own rate (computers 55%, vehicles 30%, furniture 20%, buildings 4%…).
- First year — for 2025–2029 purchases, the AII gives you 1.5× the normal deduction and suspends the half-year rule.
- Every year after — CCA is a declining balance: the rate applies to the remaining undepreciated cost (UCC), which carries forward.
Frequently asked
What is CCA?
Capital Cost Allowance is how the CRA lets you deduct big business purchases gradually over several years — the tax version of depreciation — instead of all at once. Each class of asset has its own rate and rules.
What's the Accelerated Investment Incentive (AII)?
For eligible property acquired in 2025–2029, the AII suspends the usual half-year rule and gives you 1.5× the normal first-year deduction — a bigger write-off up front, smaller amounts after.
What's the half-year rule?
In the year you buy an asset, you can normally claim only half the usual CCA. AII replaces this with the enhanced first-year deduction for eligible property in 2025–2029.
How does business-use % work?
If you use an asset partly for personal reasons, you can only claim CCA on the business-use portion. Enter the percentage and the calculator prorates it (and applies the Class 10.1 vehicle cap where it applies).
Let LQID track it for you
Add an asset once and LQID applies the class, the AII, and the year-over-year schedule automatically — rolling the deduction into your books and your tax set-aside.
Start free — no card needed