Most buildings you
bought after 1987 and the cost of certain additions or
alterations made after 1987.
The rate for eligible non residential buildings acquired
after March 18, 2007, used
for the manufacturing and processing in Canada of goods
for sale or lease includes an additional allowance
of 6%
(total 10%). For all other eligible non
residential buildings in this class, the rate includes
an additional allowance of 2%(total 6%). To be eligible
for the additional allowances, elections have to be
filed.
3
5
Most buildings
acquired before 1988 (or 1990, subject to certain
conditions). Also include the cost of additions or
alterations made after 1987.
6
10
Frame, log, stucco
on frame, galvanized iron, or corrugated metal buildings
that meet certain conditions. Class
6 also includes certain fences and greenhouses.
7
15
Canoes, boats, and most other
vessels, including their furniture, fittings, or
equipment
8
20
Property that you
use in your business that is not included in another
class. Also included is data network infrastructure
equipment and systems software for that equipment
acquired before March 23, 2004.
See also Class 46.
10
30
General purpose
electronic data processing equipment (commonly called
computer hardware) and systems software for that
equipment acquired before March 23,
2004, or after March 22,
2004, and before 2005
if you made an election.
Motor vehicles, automobiles, and some passenger
vehicles. Also see Class 10.1.
10.1
30
A passenger vehicle
not included in Class 10.
12
100
Under proposed
changes, the cost limit for access to
Class 12 (100 %) treatment
will increase to $500from $200 for tools acquired
on or after May 2, 2006, and
medical and dental instruments and kitchen utensils
acquired on or after May 2, 2006.
13
Leasehold interest
- You can claim CCA on a leasehold interest, but the
maximum rate depends on the type of leasehold interest
and the terms of the lease.
14
Patents,
franchises, concessions, or licences for a limited
period. Your CCA is
whichever of the following amounts is less:
- the total of the capital cost
of each property spread out over the life of the
property; or
- the undepreciated capital cost
to the taxpayer as of the end of the tax year of
property of that class.
16
40
Taxis, vehicles you
use in a daily car-rental business, coin-operated video
games or pinball machines acquired after
February 15, 1984, and
freight trucks acquired after
December 6, 1991, that are rated higher than
11,788 kilograms.
17
8
Roads, parking
lots, sidewalks, airplane runways, storage areas, or
similar surface construction.
43
30
Include in
Class 43 with a CCA rate of 30% eligible
machinery and equipment, used for the manufacturing and
processing (M&P) in Canada of goods for sale or lease,
that are not included in Class 29.
45
45
General purpose
electronic data processing equipment (commonly called
computer hardware) and systems software for that
equipment acquired after March 22,
2004, and before March 19,
2007. Also see classes 10, 50,
and 52.
46
30
Data network
infrastructure equipment and systems software for that
equipment acquired after March 22,
2004, (if acquired before
March 23, 2004, include in
Class 8).
50
55
General purpose
electronic data processing equipment (commonly called
computer hardware) and systems software for that
equipment, including ancillary data-processing equipment
acquired after March 18, 2007,
and not included in Class 29
or Class 52.
52
100
General purpose
electronic data processing equipment (commonly called
computer hardware) and systems software for that
equipment, including ancillary data-processing equipment
acquired after January 27, 2009,
and before February 2011.
Also see Class 50.
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