Can You Write Off HVAC in Canada? | CCA & Rebates Explained 2025
Can You Write Off HVAC in Canada? | CCA & Rebates Explained 2025 So, you’re asking: “Can I write off the cost of an HVAC system on my Canadian taxes?” Here’s the truth: Yes — but not in the same way you write off office supplies. HVAC systems are considered capital assets , which means they’re deducted over time using the Capital Cost Allowance (CCA) system. How HVAC Write-Offs Work in Canada Capital vs. Expense Small repairs = deductible as expenses in the same year. Full system installs/replacements = considered capital improvements , written off over multiple years. CCA Classes for HVAC Class 1: Permanent HVAC attached to a building (4% declining balance). Class 13: Leasehold improvements (straight-line over lease term, max 40 years). Class 8: Portable HVAC equipment (20% declining balance). Accelerated Deductions Accelerated Investment Incentive (AII): Allows higher first-year depreciation (up to 3x the normal rate). Clean Energy Class...