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How much can I claim on this laptop this year?
A computer is class 50 at 55% on a declining balance, and for a 2026 purchase the half-year rule is suspended — so a $3,000 laptop claims $1,650 in its first year, not $825.
Equipment is not an expense. It goes into a class, the class carries a rate, and the claim is spread over years. Enter what you bought and the first year’s figure appears, with the rule that produced it named and dated.
Enter a purchase and this year’s claim appears here, with the arithmetic behind it.
How it is worked out
Four rules, in order.
All four are applied by the same engine that builds the CCA schedule inside the app. This page is not a separate copy of them.
The class, and its rate
Computers and systems software are class 50 at 55%. Furniture, equipment and tools of $500 or more are class 8 at 20%. Tools under $500 and non-systems software are class 12 at 100%. Vehicles are class 10 at 30%, or class 10.1 above the ceiling. CRA: classes of depreciable property.
The first-year rule
The half-year rule used to halve a first-year claim. The accelerated investment incentive suspends it for property acquired before 2028 and available for use in the year, so the whole cost enters the base. The rule row that applied to your purchase is named in the result, because which one applies depends on the date you bought. CRA: accelerated investment incentive.
The ceiling on a passenger vehicle
A passenger vehicle costing more than $39,000 before tax enters class 10.1 at the ceiling rather than at what was paid, one class per vehicle. A zero-emission vehicle has its own ceiling of $61,000. The excess is never deducted. Finance Canada: 2026 automobile deduction limits.
A tax year shorter than twelve months
A corporation’s first year runs from incorporation to its first year end, and a year under twelve months claims only its days over 365 days. Enter the year’s two ends above and the proration appears as its own line in the working. Nothing is forfeited — the balance stays in the pool. CRA: folio S3-F4-C1, short tax year.
What this does not account for
- It is the first year only. A pool with an opening balance, a disposal, recapture or a terminal loss is the schedule the signed-in app builds; this page answers the purchase you just made.
- The date the asset became usable. CCA starts when property is available for use, which is not always the day it arrived. This page assumes the two are the same day.
- Whether to claim the maximum. A corporation may claim less, and the balance stays in the pool. What is worth claiming this year depends on the year’s income, which this page knows nothing about.
- Proposed rules. CRA lists a 100% first-year deduction for class 50 as proposed rather than enacted. It is not applied here, because a deduction taken on a rule that has not passed is one that has to be given back.
Class rates, ceilings and first-year rules as they stand for the 2026 tax year, each checked against the CRA source linked above on or since 7 September 2026. Every rate the engine applies is a dated row carrying the page it came from and the day that page was read.
Questions
About capital cost allowance.
How much CCA can I claim on a laptop bought in 2026?
A computer is class 50, which carries a 55% rate on a declining balance. For property acquired before 2028 the accelerated investment incentive suspends the half-year rule, so the whole cost enters the first year's base: a $3,000 laptop produces a first-year claim of $1,650 and carries $1,350 into the next year. Under the old half-year rule it would have been $825.
Does the half-year rule still apply?
Not to property acquired before 2028 and available for use in the year. The accelerated investment incentive suspends it, which is why a first-year claim is now the full class rate on the whole cost rather than on half of it. Property acquired after the incentive expires goes back to the half-year rule.
Can I just expense a computer under $1,000?
Not as a rule. A computer is depreciable property whatever it cost, and the threshold that matters in practice — roughly $500 — is where an item stops being a supply and becomes property with a useful life. Deducting a capital purchase in full is the mistake this calculator exists to catch: it overstates the deduction in year one and leaves nothing to claim afterwards.
What is the CCA ceiling on a car for 2026?
$39,000 before tax for a passenger vehicle acquired in 2026, and $61,000 for a zero-emission vehicle. A car above the ceiling goes into class 10.1 at the ceiling, one class per vehicle, and the excess is never deducted — not in this year and not on a later sale.
Which class does office furniture go in?
Class 8, at 20% on a declining balance, for furniture, equipment and tools costing $500 or more. Tools under $500 and non-systems software are class 12 at 100%; goodwill and incorporation costs over the $3,000 expensing threshold are class 14.1 at 5%.
My first tax year was only a few months. Does that change the claim?
Yes. A tax year shorter than twelve months prorates the maximum CCA by its days over 365 days — so a corporation incorporated on 1 June with a 31 December year end has a 214-day year and claims 214/365 of what a full year would allow. A $3,000 laptop in class 50 claims $967.40 rather than $1,650. The rest is not lost: it stays in the pool and is claimed in later years. Enter your year's two ends above and the proration shows as its own line. The rule also applies on top of the half-year rule where that is the one in force, so a short year and a first-year restriction both bite.
Do I have to claim the maximum CCA every year?
No. A corporation may claim anything from nil up to the maximum, and what is not claimed stays in the pool for later years. That is a planning decision taken on a year's whole picture with a CPA, which is why this calculator shows the maximum rather than recommending an amount.
Is the GST/HST on a capital purchase recoverable?
For a registrant, yes — capital personal property is all or nothing: the whole GST/HST is claimable where commercial use is more than 50%, and none of it at or below that. On a passenger vehicle the credit is itself capped at the class ceiling. The recovered tax is not part of the capital cost.
One purchase is arithmetic. A pool is bookkeeping.
Next year’s claim is the class rate on whatever is left after this one, and the year after that on whatever is left after that — a balance nobody remembers three years later, on an asset nobody photographed the receipt for. LedgerLodge keeps the register, applies the first-year rule that was in force on the day you bought, and produces the schedule your accountant works from.