![]() ![]() 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. For more information, go to Class 12 (100%). The cost limit for access to Class 12 (100 %) treatment is $500 for tools acquired on or after May 2, 2006, and medical and dental instruments and kitchen utensils acquired on or after May 2, 2006. For more information, go to Class 10.1 (30%). For more information, go to Class 10 (30%) and Class 10.1 (30%).Ī passenger vehicle not included in Class 10. Motor vehicles and some passenger vehicles. 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. Also included is data network infrastructure equipment and systems software for that equipment acquired before March 23, 2004. Property that you use in your business and that is not included in another class. For more information, go to Class 6 (10%). Class 6 also includes certain fences and greenhouses. For more information, go to Class 3 (5%).įrame, log, stucco on frame, galvanized iron, or corrugated metal buildings that meet certain conditions. Also include the cost of additions or alterations made after 1987. ![]() Most buildings acquired before 1988 (or 1990, under certain conditions). For more information, go to Class 1 (4%). To be eligible for the additional allowances, elections have to be filed. ![]() For all other eligible non-residential buildings in this class, the rate includes an additional allowance of 2% (total 6%). The rate for eligible non-residential buildings acquired after March 18, 2007, and used in Canada to manufacture and process goods for sale or lease includes an additional allowance of 6% (total 10%). Most buildings you bought after 1987 and the cost of certain additions or alterations made after 1987. Commonly used CCA classes, their descriptions and rates Class ![]()
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