CCA Classes -- Depreciating Your Gear
CCA Classes -- Depreciating Your Gear
Capital Cost Allowance is how you write equipment off over time. The classes a tradesperson hits most, the rate for each, and the Class 10.1 cap on a pricey vehicle.
Common CCA classes & rates
| Class 8 -- general tools, equipment, furniture | 20% |
| Class 10 -- general motor vehicles & some equipment | 30% |
| Class 10.1 -- passenger vehicle over the cost cap | 30% (cost capped at $39,000 for 2026) |
| Class 50 -- computers & systems software | 55% |
The Class 10.1 cap
| Capital cost limit (2026) | $39,000 (plus GST/HST/PST) |
| Why it matters | spend more on the vehicle and the extra is not depreciable -- it falls in Class 10.1, one vehicle per class |
As of 2026 -- not financial advice. CCA is declining-balance and most classes use a half-year rule in year one. The Class 10.1 cost limit is $39,000 for 2026 (up from $38,000). Confirm at canada.ca (CRA).
Sources: CRA -- Capital Cost Allowance classes and rates 2026
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