The maximum CCA rate for this class is 30%.
The maximum capital cost of each vehicle that may be included in Class 10.1 is now $34,000 plus GST and provincial sales tax (PST), or HST.
Include your passenger vehicle in Class 10.1 if it meets one of the following conditions:
- You acquired it after August 31, 1989, and before January 1, 1997, and it cost you more than $24,000
- You acquired it in 1997, and it cost you more than $25,000
- You acquired it in 1998 or 1999, and it cost you more than $26,000
- You acquired it in 2000, and it cost you more than $27,000
- You acquired it after December 31, 2000, and it cost you more than $30,000
- You acquired it after December 31, 2021, and it cost you more than $34,000
If your passenger vehicle does not meet any of these conditions, then it belongs in Class 10.
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