Schedule 8 (CCA)
Also known as: T2 Schedule 8
Schedule 8 is the T2 schedule where a corporation calculates its Capital Cost Allowance by class for the year.
Schedule 8 tracks each CCA class: the opening undepreciated capital cost, additions and dispositions during the year, and the CCA claimed. The closing UCC carries forward to next year.
Because CCA is optional to claim (you can take less than the maximum to preserve deductions for later), Schedule 8 is also a planning tool, not just a calculation.
How Comma handles it
Comma derives Schedule 8 from your fixed-asset register, and opening UCC is computed from asset history and prior finalized filings rather than stored as a number that can drift.