Rental CCA calculator

Estimate the maximum capital cost allowance (CCA) for a Class 1 building, using a 4% rate. This calculation doesn’t make a claim.

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Building cost used in this calculation0.00
× 4% Class 1 rate0.00
Maximum after the rental-income limit0.00
Estimated maximum CCA
No purchase-year adjustment applied.
0.00
Remaining building cost for next year if you claim nothing
0.00

Enter the building portion of the cost to see the estimate.

Not covered

  • Capital additions made after the year you bought the building, including their half-year rule
  • Accelerated investment incentive or immediate expensing
  • The separate-class election for buildings over $50,000
  • Classes other than 1, or calculations for a sale, recapture, or terminal loss

Keep your CCA records together

Tax packages include the remaining building cost (UCC) for next year, when a building value is recorded.

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This calculation is generated from the information you entered and is provided for record-keeping purposes only. It is not tax advice. Verify amounts against your records and consult a qualified tax professional.