Self-employed

Laptop, Monitor

The capital cost allowance (CCA) rate for computer and electronic office equipment and systems software for that equipment falls into one of three classes, depending on when it was purchased:

  • Purchased after March 18, 2007: Class 50 (55%)

Router

The CCA rate for networking equipment and systems software for that equipment falls into one of two classes, depending on when it was purchased:

  • Purchased after March 22, 2004: Class 46 (30%)

(Both apply the half-year rule.)

 

 

for more information, please click:What CCA classes should be used for computer and electronic office equipment, networking equipment, ...

 

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