Capital cost allowance (CCA)

Capital cost allowance (CCA) is the deduction you can claim over a period of several years for the cost of depreciable property, that is, property that wears out or becomes obsolete over time such as building, furniture, or equipment, that you use in your business or professional activities.

How to calculate capital cost allowance (CCA) - an example

How to deduct business capital cost expenditure - capital cost allowance

 

Additional information