# CCA - Canada Half-year rule

**URL:** <https://forum.manager.io/t/cca-canada-half-year-rule/53943>\
**Category:** Uncategorized\
**Created:** [May 31, 2024, 1:18am UTC](https://forum.manager.io/t/cca-canada-half-year-rule/53943 "2024-05-31T01:18:20Z")\
**Posts on this page:** 5\
**Page:** 1

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**Author:** ![Sparky506](https://avatars.discourse-cdn.com/v4/letter/s/a4c791/32.png) [@Sparky506](https://forum.manager.io/u/Sparky506)\
**Post date:** [May 31, 2024, 1:18am UTC](https://forum.manager.io/t/cca-canada-half-year-rule/53943/1 "2024-05-31T01:18:20Z")

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I wasn’t able to find the exact answer I need in the topics, so I decided to give it a shot with a new one.  
In Canada, possibly other countries, we have the half-year rule which reduces the amount (by half) that you can claim under the CCA in the year that you purchased the asset.

For my example I purchased a vehicle for $25,000, which falls under a class with a deprecation rate of 30%. My first year that I purchased the vehicle, due to the half-year rule, I can only claim 50% of the total purchase, which is $12,500 x 30%=$3750. The following year I am able to claim 30% of the remaining balance, in which the other $12,500 will be included in that remaining balance.

How am I to approach this?

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**Author:** ![AJD](https://avatars.discourse-cdn.com/v4/letter/a/a9adbd/32.png) [@AJD](https://forum.manager.io/u/AJD)\
**Post date:** [May 31, 2024, 2:05am UTC](https://forum.manager.io/t/cca-canada-half-year-rule/53943/2 "2024-05-31T02:05:19Z")

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Complete the depreciation worksheet and, before posting, reduce the depreciation amount by half for those assets subject to the half-year rule.

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**Author:** ![Joe91](https://sea1.discourse-cdn.com/flex019/user_avatar/forum.manager.io/joe91/32/35781_2.png) [@Joe91](https://forum.manager.io/u/Joe91)\
**Post date:** [May 31, 2024, 6:57am UTC](https://forum.manager.io/t/cca-canada-half-year-rule/53943/3 "2024-05-31T06:57:11Z")

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If you use straight-line depreciation, you have to calculate and enter the annual depreciation amount manually

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**Author:** ![Sparky506](https://avatars.discourse-cdn.com/v4/letter/s/a4c791/32.png) [@Sparky506](https://forum.manager.io/u/Sparky506)\
**Post date:** [May 31, 2024, 7:30pm UTC](https://forum.manager.io/t/cca-canada-half-year-rule/53943/4 "2024-05-31T19:30:04Z")

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Thank you!

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**Author:** ![Ealfardan](https://sea1.discourse-cdn.com/flex019/user_avatar/forum.manager.io/ealfardan/32/63166_2.png) [@Ealfardan](https://forum.manager.io/u/Ealfardan)\
**Post date:** [July 5, 2026, 7:59pm UTC](https://forum.manager.io/t/cca-canada-half-year-rule/53943/5 "2026-07-05T19:59:08Z")

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