Capital Cost Allowance (CCA) Calculator 2026

Updated October 2026 · 2026 CRA rules

Big purchases like computers, tools, vehicles and buildings aren't deducted all at once. You claim capital cost allowance (CCA) over several years. Pick a class and enter the cost to see your claim for each year, using the rules in force for 2026.

Class

Cost, including tax

Year acquired

Business-use %

Opening UCC for this class

Years to show

My property doesn't qualify for the accelerated incentive

For example, you bought it used from a related person. Leave this unticked for a normal arm's-length purchase.

Year sold (optional)

Proceeds of disposition

Something else is still left in this class

Estimate for general information, not tax advice. Check with the CRA (or Revenu Québec) or a qualified professional before you file.

The federal government has proposed permanent immediate expensing for most assets bought on or after September 15, 2026. It isn't law yet, so this calculator uses the rules in force today. We'll update it if it passes.

How the half-year rule works

Without an incentive, the first year of a new asset is only half the normal rate. Class 12, which is otherwise 100%, is 50% in that first year. Later years use the full rate on whatever is left. Tick the box above if your purchase doesn't qualify for the accelerated rules, and the schedule uses that half-year claim.

The 2026 accelerated incentive

Most property acquired after 2024 and available for use before 2030 gets 1.5 times the normal rate in the first year, and the half-year rule doesn't apply. The incentive phases out from 2030 and ends after 2033. Computers (class 50) and zero-emission vehicles bought in 2026 can be written off in full. Manufacturing machinery in class 53 can too.

Class 10 vs 10.1

Passenger vehicles over $39,000 before tax are class 10.1, each in its own class, with no recapture and no terminal loss. The vehicle expense calculator applies the cap and the business-use percentage to a single vehicle. This page builds the multi-year schedule.

Recapture and terminal loss

Sell the last asset in a class for more than the undepreciated balance and the difference is recapture, added to income. Sell it for less, with nothing else left in the class, and the remaining balance is a terminal loss, deducted that year. If other property stays in the class, there is no terminal loss and CCA continues on what's left. Report the schedule in Area A of Form T2125, then the claim on line 9936.

Questions

What is the half-year rule?

Without an incentive, the first CCA claim on a new asset is half the normal rate. For most property bought in 2025 or 2026 the half-year rule is off, and the first-year rate is 1.5 times the usual rate.

What CCA rate applies to a laptop bought in 2026?

A laptop is class 50, computers and systems software. Class 50 property bought in 2026 can be written off 100% in the first year.

Can I write off a vehicle in one year?

Only a zero-emission vehicle in class 54 or 55. A regular passenger vehicle is class 10 or 10.1 and is claimed over several years.

Is the $1.5 million immediate expensing still available to self-employed people?

No. For individuals it covered property available for use before 2025. It doesn't apply to assets you buy in 2026.

What is recapture?

If you sell the property in a class for more than the undepreciated capital cost and nothing is left, the difference is recapture. It is added to income and the class goes to zero.

Do I have to claim CCA every year?

No. CCA is optional. You can claim less than the maximum in a low-income year and leave a higher balance for later.