Selling Price
Cost Price - Adjusted Cost Base
Outlays & Expenses
Capital Gains or Loss
Half Year Rule
CCA - Class 1: Residential Buildings bought before 1987 as well as additions and alterations made after 1987
CCA - Class 1 Non -Residential building acquired between 1987 - March 18th, 2007
CCA - Class 1 non-Residential building acquired after March 18th, 1987
CCA - Class 3 buildings acquired after 1988
CCA - Class 6: Frame, Log, Stucco on frame, Galvanized Iron, Corrugated Metal Building, Fences & Greenhouses
CCA - Class 8: Data Infrastructure Equipment & Systems Software acquired before March 23rd, 2004
CCA - Class 10: General Purpose electronic equipment and systems software for that equipment acquired before March 23rd,2004 or after March 22nd 2004 and before 2005 if you made an election
CCA - Class 10.1: Passenger vehicles not included in class 10
CCA - Class 12: Tools, Medical and dental instruments as well as kitchen utensils acquired before May 2nd,2006
CCA - Class 12: Motion Picture film/Videotape with TV commercials, Computer Software, Certified feature film, Die, Jig, Mould as well as cutting or shaping part in a machine
CCA - Class 13: Leasehold Interest: Claim CCA on Leasehold Interest but maximum depends on terms of lease and type of interest
CCA - Class 14: Patents, Franchises, Concessions, Licenses for a limited period. CCA is less of the total capital cost of the property spread out over property life or undepreciated capital cost to the tax payer as of end of the tax year for that property class
CCA - Class 16: Taxis, vehicles in a car rental business, coin operated video games, Pin ball machines acquired after Feb 15th, 1984, Freight Trucks acquired after Dec 6th 1991 which are rated higher than 11,788 kilos
CCA - Class 17: Roads, Parking Lots, Side Walks, Airplane Runways, Storage Areas & Similar Surface Construction
CCA - Class 29: Eligible Machinery & Equipment used to manufacture and process goods for sale or lease acquired after March 18th, 2007 and before 2016 that would otherwise be in class 43
CCA - Class 38: Most power operated, movable equipment bought after 1987 used in excavating, moving, placing or compacting earth, concrete or asphalt
CCA - Class 43: Eligible machinery & equipment used in Canada to manufacture and process goods for sale or lease not included in class 29
CCA - Class 43.1: Electrical Vehicle charging stations to supply more than 10 kilowatts but less than 90 kilowatts of continuous power. For property acquired for use that has not been used or acquired for use before March 22, 2016
CCA - Class 43.2: Electrical Vehicle Charging Stations set up to supply 90 kilowatts and more of continuous power. For property acquired for use after March 21, 2016 that has not been used or acquired for use before March 22, 2016
CCA - Class 46: Data Network Infrastructure equipment and system software for that equipment acquired after March 22nd 2004
CCA - Class 50: General Purpose electronic data processing equipment commonly called computer hardware and systems software for that equipment including ancillary data processing equipment acquired after March 18th, 2007 and not included in class 29
CCA - Class 53; Machinery and equipment acquired after 2015 and before 2026 that is used in Canada to manufacture and process goods for sale or lease
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