Line 9936 – Capital cost allowance (CCA)
You might acquire a depreciable property, such as a building, furniture, a motor vehicle, or equipment, to use in your business or professional activities. You cannot deduct the cost of the property when you calculate your net business or professional income for the year. However, since these properties wear out or become obsolete over time, you can deduct their cost over a period of several years. This deduction is called capital cost allowance (CCA).
To determine the CCA, go to Area A – Calculation of capital cost allowance (CCA) claim.