Capital cost allowance calculator
Estimate yearly capital cost allowance by class. Tax year 2026, rates as of 2026-10-03.
Result
Capital cost allowance calculator
- Apply the half-year rule to the first year
- No
- This Class 12 item is a die, jig, pattern, or mould
- No
First-year CCA, before any Accelerated Investment Incentive
—
Enter a class, a capital cost, and how many years to see the schedule.
Ballpark estimate, check before you buy or quote.
Tax year 2026. Rates as of 2026-10-03. Source: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html. The Accelerated Investment Incentive may change the first-year deduction for property acquired from January 1, 2025. This tool does not apply it. Check the CRA page. CRA capital cost allowance page
Estimate for planning only. This is not tax, legal, accounting or financial advice. Results depend on the figures you enter. Check all numbers, rates and rules with the official source or a qualified professional before relying on them.
How this works and common questions
About this tool
The schedule uses the prescribed class rate on a declining balance. The half-year rule, when you turn it on, uses half the cost as the first-year base. This page does not apply the accelerated investment incentive or other enhanced first-year allowances. A simple estimate, not advice.
How it works
A class 8 asset at 20% with a $10,000.00 cost and the half-year rule on claims $1,000.00 in year 1, $1,800.00 in year 2, and $1,440.00 in year 3. The balance left is $5,760.00. Each step is rounded half up to the cent. $100.03 at 20% with the half-year rule on has a first-year base of $50.02 and a deduction of $10.00. Year 1 is before any Accelerated Investment Incentive.
Rules
Tax year 2026. Prescribed rates as of 2026-10-03 from the Canada Revenue Agency page Classes of depreciable property. Class 1: 4%. Class 3: 5%. Class 6: 10%. Class 7: 15%. Class 8: 20%. Class 10: 30%. Class 10.1: 30%. Class 12: 100%. Class 14.1: 5%. Class 16: 40%. Class 43: 30%. Class 43.1: 30%. Class 43.2: 50%. Class 44: 25%. Class 45: 45%. Class 46: 30%. Class 50: 55%. Class 52: 100%. Class 53: 50%. Class 54: 30%. Class 55: 40%. Class 56: 30%. Class 43.2 is for property acquired before 2025. Class 45 is for equipment acquired after March 22, 2004 and before March 19, 2007. Class 52 is for equipment acquired after January 27, 2009 and before February 2011, and that page says it has no half-year rule. Class 53 is for equipment acquired after 2015 and before 2026. Class 14.1 property acquired before 2017 can be 7% for tax years that end before 2027; this page uses 5%. A Class 12 tool under $500 is excluded from the half-year rule, so year 1 uses the full cost. Dies, jigs, patterns, and moulds still use the half-year rule. The Accelerated Investment Incentive may change the first-year deduction for property acquired from January 1, 2025. This tool does not apply it. Check the CRA page: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html A simple estimate, not advice.
Questions
Where do the class rates come from?
They are the prescribed rates on the Canada Revenue Agency page Classes of depreciable property, as of 2026-10-03. This page labels them for tax year 2026.
What does the half-year rule do here?
When you turn it on, the first-year base is half the cost, rounded half up to the cent, and the class rate is applied to that base. Later years use the remaining balance. A Class 12 tool under $500 is excluded, so year 1 uses the full cost. Dies, jigs, patterns, and moulds still use the half-year rule. The Accelerated Investment Incentive may change the first-year deduction for property acquired from January 1, 2025. This tool does not apply it.
Does this say what I can claim?
No. It is a simple estimate, not advice. What you can claim depends on the property and the year it is available for use. Check the CRA page or a qualified professional.
Do I need an account?
No. The tools work without one. You only need to sign in to save your work.
Is what I type saved?
No. Nothing is saved unless you sign in and choose Save. Otherwise it stays on the page.
Do you show ads or sell my information?
No. We show no ads and we do not sell your information.
Is this tax or legal advice?
No. Results are estimates for planning. Check rates and rules with the official source or a qualified professional.
Sign in to save this. Your entries stay on screen.
Estimate for planning only. This is not tax, legal, accounting or financial advice. Results depend on the figures you enter. Check all numbers, rates and rules with the official source or a qualified professional before relying on them.