CRA Capital Cost Allowance (CCA) / ASPE Accounting Rules
Canada Small Business Accounting & CCA Capital Cost Guide 2026
Complete guide to Canadian business bookkeeping, CRA Capital Cost Allowance (CCA) tax depreciation classes, cash vs accrual accounting, and year-end financial statements.
Frequently Asked Questions (FAQ)
CCA allows Canadian businesses to deduct the declining balance cost of depreciable capital assets (buildings, computers, vehicles) over multiple years using CRA prescribed class percentage rates.