Business plan

CCA & write-offs toolkit

CCA depreciation schedules by class, corporate tax instalments, and the business-use-of-home deduction — three small tools in one.

CCA depreciation

Capital assets are written off over years on a declining balance, by class.

Asset cost ($)CCA classAccelerated first year (AIIP)

Year	Opening UCC	CCA claim	Closing UCC
1	$50,000.00	$27,500.00	$22,500.00
2	$22,500.00	$12,375.00	$10,125.00
3	$10,125.00	$5,568.75	$4,556.25
4	$4,556.25	$2,505.94	$2,050.31
5	$2,050.31	$1,127.67	$922.64
6	$922.64	$507.45	$415.19
7	$415.19	$228.35	$186.84
8	$186.84	$102.76	$84.08

Corporate instalments

Owe more than $3,000 in a year and the CRA wants next year's tax as you go.

Last year's total tax ($)

Monthly instalment

$2,000.00

Quarterly (eligible small CCPCs)

$6,000.00

Business-use-of-home

Deduct the business share of the home that earns the income.

Annual home costs ($) — rent or mortgage interest, utilities, property tax, insuranceWorkspace share of the home (%)Business use of that space (%)

Deductible amount

$4,500.00

CCA is optional each year and recaptured if you sell for more than the undepreciated balance. The accelerated investment incentive (suspending the half-year rule) is still phasing out through 2027. Home-office deductions can't create a loss — they carry forward instead. Planning figures, not filings.

Not financial, tax, or investment advice.