The capital cost tax factor (CCTF) is a calculated value summarising the benefit in future tax savings due to Capital Cost Allowance (CCA) in Canada.
CCTF allows analysts to take these benefits into account when calculating the present value of an asset.
CCTF allows the analyst to find the present value independently of the initial cost of the asset.
The older method was replaced on November 13, 1981, but is still used for assets purchased before that date.
Capital Cost Tax Factor = 1 -（td) /(i+d); This tax-related article is a stub.