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CCA classes

The following is a list of commonly used assets in a business.

Class	Rate (%)	Description
1	4	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. For more information, see Class 1 (4%).
3	5	Most buildings acquired before 1988 (or 1990, subject to certain conditions). Also include the cost of additions or alterations made after 1987. For more information, see Class 3 (5%).
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. For more information, see Class 6 (10%).
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. For more information, see Class 8 (20%) and Class 46 (30%).
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. For more information, see Class 10 (30%) and Class 10.1 (30%).
10.1	30	A passenger vehicle not included in Class 10. For more information, see Class 10.1 (30%).
12	100	Under proposed changes, the cost limit for access to Class 12 (100 %) treatment will increase to $500 from $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. For more information, see Class 12 (100%).
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.
29		Eligible machinery and equipment used for the manufacturing and processing (M&P) in Canada of goods for sale or lease, acquired after March 18, 2007, and before 2012 that would otherwise be included in Class 43. To make an election, attach a letter to your income tax return for the tax year you bought the property indicating you are electing to put the property in Class 29. General-purpose electronic data-processing equipment (commonly called computer hardware) and systems software for that equipment, including associated data processing equipment, if acquired after March 18, 2007, and before January 28, 2009, and used in qualifying M&P activities, that otherwise would be in Class 50. For more information, see Class 29.
43	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. For more information, see Class 43 (30%).
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. For more information, see Class 45 (45%), Class 10 (30%), Class 10.1 (30%), Class 50 (55%), and Class 52 (100%).
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 (20%)). For more information, see Class 46 (30%).
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. For more information, see Class 50 (55%).
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. For more information, see Class 52 (100%). Also see Class 50.

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Classes of depreciable property