Undepreciated Capital Cost (UCC)

Undepreciated capital cost (UCC) of a class refers to the balance of the class at any time.

Generally, UCC is equal to the total capital cost of all properties of a class minus any capital cost allowance (CCA) claimed in the previous years. When property of the class is disposed of, you also have to subtract from the UCC one of the following two amounts, whichever is less:

How to calculate Captial Cost Allowance (CCA) - an example

How to deduct business capital expenditures – capital cost allowance

Additional information