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CAPITAL COST ALLOWANCE (DEPRECIATION)

SCHEDULE FOR EMPLOYEES

For information to help you complete this schedule, see the section called "How to calculate capital cost allowance" in
Chapter 9 of Guide T4044, Employment Expenses.

Part A – Classes 8 and 10

Class

Undepreciated

Cost of

Proceeds of

Undepreciated

Adjustments for

Base amount for

Rate

Capital cost

Undepreciated

no. *

capital cost

acquisitions

disposition

capital cost after

current-year

capital cost

allowance

capital cost at the

at the

during the

acquisitions and

acquisitions

allowance claim

(CCA) for the

end

beginning

year

dispositions

(1/2 x (col. 3 – 4))

(col. 5 – 6)

year

of the year

of the year **

(col. 2 + 3 – 4)

(if negative, enter

(col. 7 x 8, or a

(col. 5 – 9)

"0")

lesser amount)

20%

30%

Class 8 includes musical instruments. Class 10 includes all vehicles that meet the definition of a motor vehicle, except for a
passenger vehicle included in Class 10.1 (see "Part B" below).

This amount must be reduced by the portion of any goods and services tax/harmonized sales tax (GST/HST) rebate
received in the year that relates to CCA on the vehicle or musical instrument.

Part B – Class 10.1

• For details about the Class 10.1 limits, see Chapter 9 of Guide T4044, Employment Expenses.

• List each passenger vehicle on a separate line.

Date

Cost of

Class

Undepreciated

Cost of

Proceeds of

Base amount

Rate

Capital cost

Undepreciated

acquired

vehicle

no.

capital cost at

acquisitions

disposition

for capital cost

allowance(CCA)

capital cost at the

the beginning

during the

during the year

allowance

for the year

end of the year

of the year *

year

claim **

(col. 5 x 6, or a

(col. 2 – 7, or

lesser amount)

col. 3 – 7) ***

10.1

30%

10.1

30%

10.1

30%

TOTAL

This amount must be reduced by the portion of any GST/HST rebate received in the year that relates to CCA on the
vehicle.

a. Enter the amount from column 2 in column 5 if you owned the vehicle in the previous year and still owned it at the
end of the current year.

b. Enter 1/2 of the amount from column 3 in column 5 if you bought the vehicle in the current year and still owned it at
the end of the current year.

c. Enter 1/2 of the amount from column 2 in column 5 if you sold the vehicle in the current year and you owned the
vehicle at the end of the previous year.

d. If you bought and sold a Class 10.1 vehicle in the current year, enter "0" in column 5 for that vehicle.

***

Enter "0" in column 8 for the year you sold or traded a Class 10.1 vehicle, since the recapture and terminal loss rules
do not apply.

See the privacy notice on your return.