Self-employed

The CCA rate for a Class 54 ZEV in 2025 is not 75%. It's still only 30%, but that 30% is applied to the net addition to the class times a factor of 2 1/3. The factor in TurboTax Desktop comes straight from the CRA's 2025 T2125 form. 

For example:

In TurboTax Desktop Premier, I added a Class 54 vehicle that I acquired for $1000 on 01/01/2025 and checked off the option for ZEV. I used the car 100% for business. 

In the CCA Table, col. 12 is $1000, col 17 is $2333 (1000 x 2 1/3), and col 19 is $3333. Col 20 is the rate of 30%, and col 21 is col 19 x col 20, which is $1000.