** The measures presented in this table take into account measures announced as of the date of publication including certain measures which cannot be administered by the tax authorities on that date.

1. Rates are declining balance unless otherwise indicated. Property acquired during the year generally qualifies for half of the capital cost allowance. However, this measure is suspended for property acquired and available for use before 2028. Furthermore, property acquired after 2024 and that becomes available for use before 2030 generally qualifies for an enhanced deduction in the first year of 150% of the deduction normally granted, at the rate applicable to the class (without half rate). This rate does not apply to property that is fully deductible in the first year.
2. New building located in Canada that contains at least four residential units or at least ten private rooms or suites, available for use before 2036. The housing units must not be made available to travellers or vacationers and must be rented or offered for rent for continuous periods of at least 28 consecutive days. The conversion of a non-residential building into a residential building or an addition to a residential building are eligible if the conditions are met, but renovations to existing residential buildings are not.
3. Includes additions and modifications made to a building included in a separate class even though the building was acquired before March 19, 2007 (date this measure came into effect).
4. For buildings acquired on or after November 4, 2025 and that will become ready for use before 2030 (rate of 10% before this date, reduced rate of 75% in 2030 and 2031 and rate of 55% in 2032 and 2033).
5. Eligible zero-emission vehicles classified under classes 54 (ceiling $61,000 + tax) or 55, according to their characteristics, are 100% deductible in the first year if they are available for use before 2030 (rate reduced to 75% in 2030 and 2031 and to 55% in 2032 and 2033).
6. Straight-line capital cost allowance over the lease term (including the first renewal period), for a minimum of 5 years and a maximum of 40 years.
7. 60% rate in Quebec for new vehicles.
8. For property acquired and available for use before 2030 (reduced rate of 75% in 2030 and 2031 and 55% in 2032 and 2033).
9. Eligible property acquired before 2025 is included in Class 43.2 even if it becomes available for use after that date. As of 2025, all such property is included in Class 43.1.
10. For property acquired and available for use before 2027 (30% after 2026).
11. For property acquired and available for use before 2027 (55% after 2026).
12. Includes automotive equipment, other than an automotive vehicle designed or adapted to be used on highways and streets (class 54 and 55 property) that is fully electric or powered by hydrogen or a combination of the two.