CCA Class 1

Class 1 includes most buildings acquired after 1987, unless they specifically belong in another class.

Class 1 also includes the cost of certain additions or alterations you made to a Class 1 building, or certain buildings of another class after 1987.

The CCA rate class 1 is 4%.

Additional allowance

The CCA rate for eligible non-residential buildings acquired by a taxpayer after March 18, 2007, and used in Canada to manufacture or process goods for sale or lease includes an additional allowance of 6% for a total rate of 10%.

The CCA rate for other eligible non-residential buildings includes an additional allowance of 2% for a total rate of 6%.

To be eligible for one of the additional allowances, you must elect to put a building in a separate class. 


Additional information