Capital Cost Allowance CCA Rates 2025
Автор: Sameer Alrishani
Загружено: 2026-01-09
Просмотров: 13
Описание: This video outlines the 2025 Capital Cost Allowance (CCA) framework, which dictates how businesses in Canada can deduct the depreciation of various assets for tax purposes. Assets are categorized into specific Classes based on their nature, ranging from buildings and machinery to digital infrastructure and green energy technology. Each category is assigned a specific percentage rate, with most items using a declining-balance method, while specialized assets like leases and franchises utilize straight-line depreciation. The video highlights enhanced first-year write-offs for certain investments, such as zero-emission vehicles and manufacturing equipment, which allow for accelerated deductions if acquired within specific timeframes. Furthermore, it provides detailed criteria for separate asset classes, such as high-value rental properties and passenger vehicles, to ensure precise tax reporting. Ultimately, these regulations serve as a comprehensive schedule for calculating allowable tax deductions on capital expenditures through 2027 and beyond.
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