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Capital Cost Allowance - CCA
What does it mean?
A rate of depreciation used for income tax purposes only. This term primarily relates to Canadian taxation.
In Other Words...
The CCA rate that can be claimed depends on the asset itself, for example computer software has a much higher CCA rate than buildings or furniture.
Related Links
Capital Cost Allowance Rates - A list of the CCA rates in Canada.
Related Terms
Canadian Customs and Revenue Agency | Depreciation
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