Capital Cost Allowance Calculator
calculate_ccaCalculate capital cost allowance (CCA) for Canadian tax depreciation. Handles all CCA classes, half-year rule, and Accelerated Investment Incentive for accurate projections.
Instructions
Calculate CCA (depreciation) for a capital asset. Supports all CCA classes, half-year rule, and Accelerated Investment Incentive.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| cost | Yes | Cost of the asset ($) | |
| cca_class | Yes | CCA class number (e.g., 8, 10, 10.1, 14.1, 50, 53, 54) | |
| is_first_year | No | Is this the first year the asset is available for use? | |
| years_to_project | No | Number of years to project CCA schedule | |
| existing_ucc_in_class | No | Existing UCC balance in this class before adding this asset ($) | |
| use_accelerated_incentive | No | Apply the Accelerated Investment Incentive (1.5x first year)? |