Open
Last Update: April 2, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Canada
Overview
Capital cost allowance lets you deduct the cost of depreciable property over several years. It applies to property such as buildings, furniture, or equipment used in business or professional activities.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Varies by project
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- All industries
Location
- Canada
Legal structures
- For-profit business
- Sole proprietorship
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Acquisition of depreciable property for business or professional use.
- Use of property that wears out or becomes obsolete over time.
Official resources
Eligibility
Who is eligible?
- Sole proprietors.
- Partnerships.
- Businesses and professionals using depreciable property.
Eligible expenses
- Cost of depreciable property such as buildings, furniture, and equipment.
Ineligible Costs and Activities
- Total cost of the asset in the year of acquisition.
Eligible geographic areas
- Canada
How to apply
- Step 1: Identify depreciable property
- Confirm the property is used in your business or professional activities.
- Determine whether the property is depreciable.
- Step 2: Calculate the allowance
- Use the CRA guidance to determine the correct CCA class and rate.
- Account for any grants, subsidies, or rebates that affect the capital cost.
- Step 3: Claim the deduction
- Report the CCA when filing business or professional income.
- Use the relevant CRA forms and publications if needed.
Processing and Agreement
- Review how the property is classified for CCA purposes.
- Apply the appropriate CCA rules and rates.
- Claim the deduction when reporting business or professional income.
Additional information
- Capital cost allowance is claimed over several years, not all at once.
- It applies to depreciable property used in business or professional activities.
- CRA provides guidance on how grants, subsidies, and rebates affect property cost.
- Special rules may apply for personal use, non-arm's length transactions, and property disposals.
Frequently Asked Questions about the Capital cost allowance (CCA) Program
What is the Capital cost allowance (CCA)?
Capital cost allowance lets you deduct the cost of depreciable property over several years. It applies to property such as buildings, furniture, or equipment used in business or professional activities.
Who is eligible for the Capital cost allowance (CCA) program?
To be eligible for the Capital cost allowance (CCA) program, you must:
Business or professional use.
Depreciable property only.
What expenses are eligible under Capital cost allowance (CCA)?
Acquisition of depreciable property for business or professional use.
Use of property that wears out or becomes obsolete over time.
Who can I contact for more information about the Capital cost allowance (CCA)?
You can contact Canada Revenue Agency (CRA).
Where is the Capital cost allowance (CCA) available?
The Capital cost allowance (CCA) program is available across Canada.
Is the Capital cost allowance (CCA) a grant, loan, or tax credit?
Capital cost allowance (CCA) is a Tax Credits
Who are the financial supporters of the Capital cost allowance (CCA)?
Capital cost allowance (CCA) is funded by Canada Revenue Agency (CRA)