How do I find the proper CCA (Capital Cost Allowance) class?

You can find your CCA class by checking CRA’s (Canada Revenue Agency) list of Capital Cost Allowance (CCA) classes, or by checking Government of Canada’s complete list of CCA classes.

Some common classes include:

• Class 10: Vehicles that are not Class 10.1 (and computers acquired before 2005)
• Class 10.1: Passenger vehicles with a pre-tax cost of:
  • More than $30,000 if purchased before 2022
  • More than $34,000 if purchased after 2021
  • More than $36,000 if purchased after 2022
• Class 8: Furniture and appliances
• Class 1: Most buildings acquired after 1987

Note: If you used TurboTax last year and have imported last year's tax information into your return, any classes that have remaining UCC (Undepreciated Capital Cost) will be transferred automatically to your return, including the UCC and class number.