Tax

Property Depreciation / CCA Planning Calculator

Estimate a straight-line or declining-balance annual allowance for planning. Replace every default with figures that apply to your property and location.

What this calculator estimates

Estimate a straight-line or declining-balance annual allowance for planning. It combines the inputs below to produce Estimated annual allowance. Every assumption remains editable so the estimate can reflect the property, financing and location being evaluated.

Worked example

Using the displayed sample assumptions, the calculator produces $16,000. This is an illustration, not a market quote. Change one input at a time to understand what drives the result.

Inputs and assumptions

• Depreciable building basis — sample input: 400000 currency units
• Annual allowance rate — sample input: 4 %
• Rental or business-use portion — sample input: 100 %
• Prior accumulated allowance — optional — sample input: 0 currency units

How to interpret the result

Use the estimate for planning and confirm current jurisdiction rules. Compare a conservative case with an expected case and keep a record of the assumptions used.

Common mistake to avoid

Do not treat an estimated effective rate as a filed tax calculation. Local definitions, taxes, lending practices and measurement requirements can materially change the result.

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Reviewed 2026-09-08.