How much CCA can I claim

CCA is optional. You can claim any amount from $0 up to the year's maximum for each pool, and the default is $0. This is tooling, not tax advice.

The two limits on each pool

Open the claim panel on the Tax page. Each pool shows three numbers:

1. Maximum this year. The most the pool itself allows, from your undepreciated capital cost and the class rate (Class 1 buildings 4%, Class 8 appliances and furniture 20%, Class 10 vehicles 30%). In an asset's first year the half-year rule applies, so the first-year maximum is lower.
2. You may claim up to. The maximum after the rental-loss cap below. This is the figure you can actually enter.
3. The amount you choose. Defaults to $0. You opt in, up to the "you may claim up to" figure.

The rental-loss cap (why "up to" can be lower than the maximum)

CCA can reduce your net rental income to $0, but it can never create or increase a rental loss. The cap applies across all your rental properties together, not one at a time. The banner at the top of the claim panel shows your net rental income before CCA, how much you have claimed so far, and the room left.

So if your whole portfolio's net rental income before CCA is $4,000, the most CCA you can claim across every pool combined is $4,000, even if the pools' own maximums add up to more. Losses from other expenses, like interest and property tax, are unaffected. Only the CCA part is capped.

Good to know

• Each owner has their own pools and their own cap. Co-owners each claim their ownership share.
• A building (Class 1) shows a principal residence warning. Claiming CCA on a building can affect your principal residence exemption and triggers recapture when you sell. See "Does claiming CCA affect my principal residence".
• Operators need approval. If you are a manager who needs approval, your claim is pending and counts nothing until an approver signs off.
• The CCA engine is preview while the rates and rules are reviewed by counsel. Tooling, not tax advice. Confirm with your accountant before you file.