Canada Rental Property & CCA Depreciation Calculator
Calculate net Canadian rental income, allowable Class 1 (4%) and Class 8 Capital Cost Allowance (CCA), and CCA recapture risk.
Calculate net Canadian rental income, allowable Class 1 (4%) and Class 8 Capital Cost Allowance (CCA), and CCA recapture risk.
Calculate net Canadian rental income, allowable Class 1 (4%) and Class 8 Capital Cost Allowance (CCA), and CCA recapture risk. Calculate exact, penny-accurate projections compliant with 2026 CRA • Bank of Canada standards using Calconova's deterministic IEEE-754 (Decimal.js) calculation engine with instant breakdowns.
Net Taxable Rental Income (Form T776)
$1,000.00
Gross Rent: $36,000.00 | Total Expenses: $19,000.00
Class 1 CCA Claimed
$16,000.00
Max Available: $16,000.00
Ending Building UCC
$384,000.00
Carried forward
Taxable Net Rent = max(0, Gross Rent - Operating Expenses - min(4% CCA, Net Income))Computes CRA Form T776 net rental income and Class 1 building depreciation (4% rate) respecting the loss limitation rule.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual CRA tax brackets, provincial taxes, Bank of Canada rates, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor or CPA prior to executing financial commitments.
No. Under CRA rules, you cannot use CCA (depreciation) on a rental property to create or increase a rental loss. You can only claim CCA up to your net rental income before CCA.
If you claim CCA during ownership and later sell the property for more than its Undepreciated Capital Cost (UCC), all previous CCA claimed is 'recaptured' and taxed as 100% ordinary income in the year of sale.
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