Capital (Asset) Purchases

• Commercial strata units (suitable for offices, shops, or service facilities)

• Industrial strata units (used for light manufacturing, workshops, or warehousing)

• Office buildings

• Industrial facilities

• Retail complexes

• Shopping malls

• Manufacturing plants

• Warehouses

• Data centers

• Apartment buildings

• Hotels and resorts

• Hospitals and medical centers

• Entertainment venues (theaters, concert halls)

• Parking garages

• Residential properties for commercial use

• Historic or heritage buildings

• Motels

• Theaters and cultural venues

• Barns and agricultural outbuildings

• Rural sheds and storage facilities

• Fishing huts

• Greenhouses

• Fences and small agricultural structures

• Small retail buildings

You also include in these classes the parts that make up the building, such as:

• electrical wiring

• lighting fixtures

• plumbing

• sprinkler systems

• heating equipment

• air-conditioning equipment (other than window units)

• elevators

• escalators

Class 1 (4%)

Class 3 (5%)

Class 6 (10%)

• Furniture: Desks, ergonomic chairs, filing cabinets, conference tables, reception area couches.

• Appliances: Commercial refrigerators, industrial stoves, high-capacity dishwashers, professional coffee machines, heavy-duty microwaves.

• Tools: Power drills, electric saws, welding machines, air compressors, hydraulic lifts.

• Automotive Repair Tools: Engine analyzers, tire changers, alignment machines, brake lathes.

• Plumbing Tools: Pipe benders, drain cleaners, telescopic tube cutters, press fitting systems.

• Electrical Tools: Voltage testers, oscilloscopes, wire strippers, circuit finders, conduit benders.

• Landscaping Tools: Commercial lawn mowers, snow blowers, leaf blowers, chain saws, stump grinders.

• Medical Equipment: X-ray machines, ultrasound devices, examination tables, autoclaves, defibrillators.

• Gym Equipment: Treadmills, stationary bikes, elliptical machines, rowing machines, stair climbers.

• Photocopiers and Printers: Large format or specialty printers, color laser printers, 3D printers.

• Specialized Computer Equipment: high capacity printers, specialized monitors, Industrial scanners.

• Audio-Visual Equipment: Projectors, microphones, speakers, mixing consoles, stage lighting.

• Security Equipment: Surveillance cameras, motion detectors, alarm systems, entry scanners, security gates.

• Laboratory Equipment: Spectrometers, centrifuges, microscopes, fume hoods, pipettors.

• Construction Equipment: Cement mixers, scaffolding, excavators, compactors, backhoes.

• Restaurant Equipment: Pizza ovens, convection ovens, ice machines, commercial blenders, food processors.

• Photography and Videography Gear: Professional cameras, drones, video stabilizers, lighting kits, lenses.

• Educational Tools: Interactive whiteboards, educational software, lab kits, art supplies, musical instruments.

• Buildings: Buildings to store fresh produce by the grower, buildings to store silage

Class 8 (20%)

• Passenger Vehicles: Cars, SUVs, small trucks, hybrids, electric vehicles.

• Light Trucks and Vans: Pickup trucks, cargo vans, utility vans used primarily for business.

• General-Purpose Electronic Equipment: PCs, non-networked servers, standalone software.

• Manufacturing and Processing Machinery: Machinery used for general manufacturing and processing operations. 

Class 10.1 is applied to passenger vehicles whose acquisition cost exceeds $34,000, establishing a separate category for higher-cost vehicles purchased in 2022 to manage depreciation limits and tax implications more effectively. 

Class 10 (30%)

Class 10.1 (30%)

• Hand Tools: Hammers, screwdrivers, wrenches, pliers.

• Medical Instruments: Stethoscopes, otoscopes, ophthalmoscopes, sphygmomanometers.

• Kitchen Utensils: Whisks, spatulas, ladles, tongs.

• China: Plates, bowls, serving dishes.

• Cutlery: Knives, forks, spoons, serving utensils.

• Linen: Tablecloths, napkins, chef uniforms.

• Uniforms: Aprons, work shirts, pants.

• Short-Term Rental Items: Purchase of Video-cassettes, video laser discs, and digital video disks rented for up to 7 days in a 30-day period.

• Software: Computer software (excluding systems software) subject to the half-year rule.

Class 12 (100%)

• Goodwill

• Patents

• Licenses

• Customer Lists

• Non-compete Agreements

• Franchises

• Concessions

Eligibility for tax deductions on these intangible assets depends on the date of acquisition and specific asset characteristics. Please refer to the links below to determine the correct category for your asset and to understand the applicable tax rules. 

Class 14

Class 14.1 (5%)

Class 44 (25%)

• Taxis (excluding zero emission vehicles)

• Daily Rental Vehicles (excluding zero emission vehicles)

• Coin-Operated Games

• Freight Trucks (excluding zero emission vehicles)

Class 16 (40%)

• Industrial Production Machinery: Machines used for assembling, packaging, or processing goods.

• Process Control Equipment: Devices that manage and monitor industrial processes.

• Manufacturing Tools: Tools used in the manufacturing process not included in other specific CCA classes.

• Food Processing Equipment: Machinery used in the preparation, processing, and preservation of food products.

• Textile Machinery: Equipment used in the textile industry to process natural and synthetic fibers into finished goods.

Class 43 (30%)

• Electric Vehicle Charging Stations (EVCSs)

• Geothermal Heat Recovery Equipment

• Air-Source Heat Pumps

• Ground Source Heat Pump Systems

Class 43.1 (30%) and Class 43.2 (50%)

• Routers

• Switches

• Firewalls

• Network Hubs

• Modems

• Network Cables

• Wireless Access Points (WAPs)

• Network Bridges

• Network Interface Cards (NICs)

Class 46 (30%)

Computer equipment acquired after March 18, 2007

• Computers (Desktops, Laptops, Servers, Workstations)

• Monitors

• Input Devices (Keyboards, Mice)

• Printers

• Scanners

• Data Storage Devices (External Hard Drives, Solid-State Drives)

• Backup Systems (Including Cloud Backup Solutions)

• Peripheral Devices (Barcode Scanners, Document Scanners)

• Basic Software Licenses (Office Productivity, Antivirus)

• Computer Accessories (Cables, Adapters)

• Server Racks/Cabinets

• Uninterruptible Power Supply (UPS) Units

• Cooling Systems/Fans

• Data Center Infrastructure (Racks, Cable Management)

• Data Encryption Devices/Software

• Remote Access/Virtualization Software

Class 50 (55%)

See also:

Class 45 (45%) Computer equipment purchased between March 22, 2004, and March 19, 2007

Class 46 (30%)  Networking equipment and accessories for computer systems

Class 52 (100%) Computer equipment acquired between January 27, 2009, and February 2011

Class 54 (30%): Zero-Emission Vehicles (Passenger-Type)

• Electric passenger cars 

• Electric SUVs 

• Electric pickup trucks 

• Plug-in hybrid vehicles 

Class 54 is subject to a cost limit of $59,000 + sales tax 

Class 55 (40%): Zero-Emission Vehicles (Commercial/Special-Purpose)

• Electric taxis

• Electric buses

• Electric vehicles used for ride-hailing

• Electric short-term rental vehicles

• Electric heavy-duty trucks

Class 56 (30%): Zero-Emission Automotive Equipment and Vehicles (Other)

• Zero-emission aircraft

• Zero-emission watercraft (e.g., ferries, fishing boats)

• Zero-emission railway locomotives

• Zero-emission construction vehicles (e.g., mining trucks, forklifts)

• Zero-emission agricultural equipment

Class 54 (30%) and Class 55 (40%)

Class 56 (30%)