Investors and rental owners

You would only pay taxes if your disposition causes a negative balance in the CCA class (recapture). When you dispose of an asset, the CCA class is reduced by deducting the lower of its original cost, or its proceeds of sale. If the amount deducted is higher than the UCC of the class, and there are no additions to the class, then the CCA amount goes negative and it's added to your income instead of reducing it.