Investors and rental owners

Undepreciated Capital Cost (UCC) is the amount left on your assets for further depreciation. Your UCC is your running balance for each capital cost allowance (CCA) class from last year.  You can find this info on last year's return, or, if you transferred your TurboTax return from last year into this year's return, this amount will already be filled in for you.

If this is your first year of claiming CCA on an asset, you won’t need to enter any amount for the UCC.