# Zero Emission Vehicles · Canadian tax guides

> 1 Canadian guide tagged Zero Emission Vehicles — CRA rules, kilometres, and Form T2125.

Canonical: https://everylastmile.app/ca/tag/zero-emission-vehicles

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## [Vehicle CCA: Class 10 vs 10.1 vs 54 (2026)](https://everylastmile.app/ca/vehicle-cca-classes)

For 2026 a business EV gets a 100% first-year write-off and a gas vehicle gets 45% — both now enacted law. Here's how vehicle CCA actually works.

_2026-08-09 · EveryLastMile_