Capital Cost Allowance (CCA)

Notice of Ways and Means Motion November 2018: Accelerated Investment Incentive (CCA)

2018 Fall Economic Statement A portion of the capital cost of a depreciable property is deductible as capital cost allowance (CCA) each year, with the CCA rate for each class of property prescribed in the Income Tax Regulations.  With some exceptions, CCA deductions are claimed by class of property and are calculated on a declining-balance basis. […]

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IT274R- Rental properties – Capital cost of $50,000 or more

NO: IT-274R DATE: April 9, 1990 SUBJECT: INCOME TAX ACT Rental Properties – Capital Cost of $50,000 or More REFERENCE: Subsection 1101(1ac) of the Regulations (also subsections 1100(11) and (14), 1101(1ad) and (5b) and 1103(1) of the Regulations) Application This bulletin replaces and cancels Interpretation Bulletin IT-274 dated December 22, 1975. Current revisions are designated by

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