# TAX-09 — CCA classes — the rate table. Common ones

**Flag: Current** — Verified against the live source. Safe to cite.

**CCA classes** — the rate table. Common ones: Class 1 = 4%, Class 8 = 20%, Class 10 and 10.1 = 30%, Class 12 = 100%, Class 14.1 = 5%, Class 50 = 55%, Class 53 = 50%

## Sources

- CCA classes (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes.html
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative