Capital Cost Allowance (CCA)
Also known as: CCA, capital cost allowance
Capital Cost Allowance is the tax deduction that lets a Canadian business write off the cost of depreciable property over time, using rates set by CCA class.
You generally can't deduct the full cost of equipment, vehicles, or buildings in the year you buy them. Instead, the CRA assigns assets to classes, each with a prescribed rate, and you claim CCA — the tax system's version of depreciation — on a declining-balance basis.
CCA is computed on Schedule 8, and the amount you can claim depends on the undepreciated capital cost (UCC) carried forward from prior years plus current-year additions.
How Comma handles it
Comma keeps a fixed-asset register as a tax subledger and derives Schedule 8 CCA from it — book depreciation stays in your journal entries, separate from the tax calculation.