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Enhanced CCA features for Class 54 vehicle expense seems to be missing


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I came across an issue with inputting class (54) CCA. According to CRA, zero-emission vehicles purchased for business use before 2024 can be depreciated in the first year at 100% due to the enhanced CCA rule at a higher allowable capital expense limit. However, UFile (e.g., Motor vehicle expenses under both rental and commission expenses) is missing such options (and the available AIIP section does not seem to apply to vehicles). UFile seems to apply the conventional 30% depreciation for class 54. Am I missing something here, or is it UFile still has not implemented this new rule at this point? Thanks for any comments and advice.

See below for the new enhanced CCA rule:https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses/capital-cost-allowance/classes-depreciable-properties/zero-emission-vehicles.html

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Hello p4ers3,

Yes class 54 CCA is implemented.  Please be sure to enter as in following example :

Example – Employment Expenses
Purchased vehicle :
Make of vehicle ZEV
Purchase date of the vehicle 01-01-2022
Kilometres travelled to earn employment income [1000]
Total kilometres you drove in the tax year [2000]
 Description and amount of capital additions of AIIP:   <---SELECT AIIP
[ZEV]   [$50,000.00]
Description of the vehicle [ZEV]
Adjusted cost base of the vehicle [$50,000.00]

Statement of Employment Expenses
Allowable motor vehicle expenses (see chart for line 3 on page 2  25,000 <---1000/2000 * 50,000

T777 - Employment expenses p3
Capital cost allowance (depreciation) schedule for employees
Part A – Classes 8, 10, 54, and 55 :
Col 1 Class 54
Col 3 Cost of Additions  50,000
Col 12 CCA  50.000
Col 13  UCC Ending  0

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