The inclusion of previously claimed Capital Cost Allowance (CCA) in income when a depreciable property is sold for more than its undepreciated capital cost (UCC).
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The inclusion of previously claimed Capital Cost Allowance (CCA) in income when a depreciable property is sold for more than its undepreciated capital cost (UCC).
CRA rule: you cannot use Capital Cost Allowance to create or increase a Canadian rental loss. What you can deduct, what carries forward, and recapture at sale — 2026.
← Mortgage & Real Estate Glossary 2026 · Editorial standards
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