Capital Cost Allowance (CCA)

Filed Under: Business

1 definition found for this term.
Definitions are presented in the order source books were published (most recent first).


A method of depreciation prescribed by tax law. The CCA method allows the government to categorize business-related property into classes and then control the rates at which the various classes are depreciated. Businesses can deduct up to a fixed percentage of the depreciated cost each year.

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