Available for use

Available for use: generally, an asset is considered to become available for use and eligible for capital cost allowance (CCA) and investment tax credit at the earliest of:

  • The time the property is first used by the claimant to earn income; and
  • The time the property is delivered or is made available to the claimant and is capable of producing a saleable product or service.

How to business capital cost expenditure - capital cost allowance 

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

Additional information