If you buy expensive items like equipment or property for your work, you claim a portion of the cost each year you own it instead of deducting the full value right away.
Capital cost allowance (CCA) specifies how much to claim per year. The CRA specifies a “class” for each type of item with a set deduction rate.
You can claim some, none, or all of your allowed CCA for the year. Anything you don’t claim can be carried forward to claim in a future year.