Capital Cost Allowance - CCA

What Does Capital Cost Allowance - CCA Mean?
A rate of depreciation used for income tax purposes only. This term primarily relates to Canadian taxation.

Investopedia explains Capital Cost Allowance - CCA
The CCA rate that can be claimed depends on the asset itself, for example computer software has a much higher CCA rate than buildings or furniture.

Related Terms

Canada Revenue Agency - CRA
Canadian Income Trust
Depreciation
More Related Terms

Related Links

Capital Cost Allowance Rates - A list of the CCA rates in Canada.
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