Capital cost allowance – farmers and fishers
You may acquire a depreciable property, such as a building, furniture, machinery or equipment, to use in your farming or fishing activities. Deducting the cost of depreciable property is called capital cost allowance (CCA). To find out how to deduct cost, claim, and calculate CCA for your farming or fishing operations, go to Chapter 4 of Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.