Tax · Small business
CCA class & rate lookup.
Every depreciable business asset belongs to a numbered CRA class with its own prescribed write-off rate. Find yours before you fill out Form T2125's Area A.
Common examples: a laptop or business software is usually Class 50 (55%); furniture and $500+ tools are Class 8 (20%); a vehicle is Class 10 (30%) or 10.1 if it's a higher-cost passenger vehicle; small tools under $500 are Class 12 (100%), usually deductible in full right away.
Look up a class
Class details
Pick a class and press Look up.
All classes in this lookup
| Class | Rate | What it covers |
|---|
What "declining balance" and the half-year rule mean
CCA is a DECLINING-BALANCE deduction: each year you claim the class rate against the Undepreciated Capital Cost (UCC) remaining, not the original price — so the dollar amount you can claim shrinks every year, though it technically never reaches zero on paper. In the YEAR YOU ACQUIRE an asset, most classes let you claim only HALF the normal rate on net additions (the "half-year rule"), with the full rate available the following year. A few CRA-documented exceptions exist: most small tools and non-systems software in Class 12 are fully deductible right away (with named exceptions like dies, jigs, patterns, and moulds, which ARE subject to the half-year rule); and zero-emission vehicle classes 54/55 use an enhanced first-year allowance instead of the ordinary half-year rule.
This is a REFERENCE LOOKUP, not an amortization schedule — it doesn't calculate your UCC or account for the Accelerated Investment Incentive or CCPC immediate-expensing rules, which can change how much you claim in the first year. CRA Guide T4002 and Form T2125's Area A walk through an actual calculation.
Source, read 26 September 2026: canada.ca — Classes of depreciable property, Canada Revenue Agency.
Frequently asked questions
What class is my laptop or business software in?
General-purpose computer hardware and systems software acquired after March 2007 goes in Class 50 (55%). Non-systems software (most off-the-shelf applications) instead goes in Class 12 (100%), usually fully deductible right away.
Do I have to claim the maximum CCA every year?
No — CCA is optional and you can claim any amount up to the class maximum, including $0. Some businesses deliberately claim less to preserve UCC for a year they expect to owe more tax.
What's the difference between Class 10 and Class 10.1?
Class 10 covers most vehicles. Class 10.1 is specifically for a passenger vehicle costing MORE than the CRA's prescribed capital-cost ceiling for the year it was acquired ($38,000 in 2025) — each Class 10.1 vehicle sits in its own separate class with special rules on disposal.
Is land depreciable?
No. Land is never depreciable property under any CCA class — only the building and its fixtures are, when you buy real estate.
Reference only
This tool identifies the CRA class and rate that MOST COMMONLY applies to a type of asset. Some assets have edge cases (date of acquisition, cost thresholds, business use percentage) that place them in a different class. Confirm your specific asset's class with a tax professional or CRA's Guide T4002 before filing.