Capital Cost Allowance (CCA) Calculator
capital_cost_allowanceCRA capital cost allowance on a business or rental asset: class rate, year-1 CCA (half-year rule, AIIP or the post-2024 accelerated incentive, by acquisition date), tax saving at your marginal rate, a 5-year schedule, and recapture or terminal loss on disposal.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| ccaClass | No | CCA class id (e.g. class8, class50), used when assetPreset='custom' | |
| province | No | Province/territory code for the marginal tax rate, e.g. ON | ON |
| assetCost | Yes | Capital cost of the asset in CAD | |
| assetPreset | No | Asset type; 'custom' uses ccaClass | building |
| existingUCC | No | Undepreciated capital cost already in the class; 0 for a new purchase | |
| annualIncome | No | Taxable income before CCA, for the marginal rate | |
| disposalDate | No | Date sold, YYYY-MM-DD, with disposalProceeds | |
| acquisitionDate | No | Date acquired, YYYY-MM-DD; omitted = half-year rule | |
| disposalProceeds | No | Proceeds if the asset is sold, for recapture or terminal loss | |
| netRentalIncomeBeforeCCA | No | Rental building only: net rental income before CCA (CCA can't create a rental loss) |