Canadian CCA & Recapture Estimator
Estimate your Capital Cost Allowance (CCA) deductions, calculate your tax deferral, and project potential CCA Recapture upon sale. This tool assumes standard Class 1 (4% declining balance) for Canadian residential rental buildings, applying the half-year rule in Year 1.
Results Summary
Building Cost (Depreciable Base)
$0
Land Cost (Non-Depreciable)
$0
During Holding Period
Final Undepreciated Capital Cost (UCC)
$0
Upon Sale
Note: If you sell the building for more than its original cost, all CCA previously taken is"recaptured" and fully taxable at your marginal rate. Any profit above the original building cost is treated as a Capital Gain (not calculated here).
UCC Amortization Schedule (Building)
| Year |
Opening UCC |
CCA Claimed |
Closing UCC |