What is the “Half-year Rule”?

In the year you acquire a rental property, you can only claim CCA on one-half of your net additions to a class of assets. This known as the 50% or half-year rule. Half-year rule does not apply to all classes of property.

**Please note, Classes 13, 14, 23, 24, 27, 34, 53 and most items in class 12 are not subject to the half- year rule.