Capital Cost Allowance (CCA) Classes

Pool Name Undepreciated Balance SL Annual Write-Off Depreciation Method Rate Description Capital Costs (CCA)
  M$C M$C   %    
CCA Class 1 0   Declining Balance 4 Pipelines (before February 23, 2005)
CCA Class 17 0   Declining Balance 8 Permanent roads Roads
CCA Class 27 0 0 Straight Line 50 Pollution control equipment Environmental
CCA Class 41 0   Declining Balance 25 Oil and gas production equipment Battery Compressor Equipment Gathering Systems Plant Pumping Water Handling Facilities
CCA Class 43 0   Declining Balance 30 Processing or refining facilities
CCA Class 49 0   Declining Balance 8 Pipelines (after February 22, 2005) Transmission
CDE 0   Declining Balance 30 Canadian development expenses
CEE 0   Declining Balance 100 Canadian exploration expenses
COGPE 0   Declining Balance 10 Canadian oil and gas property expenses
FEDE 0   Declining Balance 10 Foreign exploration and development expenses
Tax Loss Carryforward 0   None   Tax loss carryforward from previous years