CCA Classes Rates Table: The Ones Students Actually Need
Tutorly · Canadian Tax · Cheat Sheet
CCA Classes Rates Table: The Ones Students Actually Need
This CCA classes rates table covers the handful you’ll meet in a Canadian tax or accounting course. The big ones: Class 8 (20%) for furniture and equipment, Class 10 (30%) for vehicles, Class 50 (55%) for computers, and Class 1 (4%) for buildings — all declining-balance except leasehold improvements (Class 13), which are straight-line.
The CCA classes and rates
| Class | Rate | What goes in it |
|---|---|---|
| 1 | 4% | Most buildings acquired after 1987 (higher rates apply to some non-residential/M&P buildings) |
| 8 | 20% | Furniture, fixtures, equipment and machinery not in another class — the catch-all |
| 10 | 30% | General-purpose vehicles and equipment (and older computer hardware) |
| 10.1 | 30% | Passenger vehicles costing more than the CRA’s annual limit (about $38,000 + tax for 2025) |
| 12 | 100% | Tools, kitchenware and similar items under $500, application software, uniforms |
| 13 | straight-line | Leasehold improvements — written off over the lease term (not declining balance) |
| 43 | 30% | Manufacturing & processing machinery and equipment (general) |
| 50 | 55% | Computer hardware and systems software |
| 53 | 50% | M&P machinery acquired 2015–2025; property acquired after 2025 generally falls into Class 43 (30%) |
How to use the table
Three steps: (1) identify what the asset is and slot it into the right class; (2) apply that class’s rate to the balance (the UCC) on a declining-balance basis; (3) remember the half-year rule in the year of purchase, or the Accelerated Investment Incentive where it applies. The full mechanics — with a numbered example — are in How to calculate CCA.
Frequently asked questions
What are the most common CCA classes and rates?
Class 8 (20%) for furniture and equipment, Class 10 (30%) for vehicles, Class 50 (55%) for computers, Class 1 (4%) for buildings, Class 12 (100%) for small tools and software, and Class 13 (straight-line) for leasehold improvements.
What CCA class are computers?
Most computer hardware and systems software is Class 50 at 55%. Application software is Class 12 at 100%.
What class is a vehicle?
Most vehicles are Class 10 (30%). A passenger vehicle that costs more than the CRA’s annual limit goes into its own Class 10.1, also at 30%.
Are CCA rates declining balance or straight-line?
Almost all classes use declining balance. The main exception is Class 13 (leasehold improvements), written off straight-line over the lease term.
Need to actually apply these?
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