If you read your question, it only asks about software, which I normally put under office supplies. If you look at the information regarding class 8 items, which is where the filing cabinet and computer would go, it specifies "over $500.00" You are only going to add assets with a lengthy life span, and only if you are sure that your business is going to last, because if it does not, you may have to "sell" them back to yourself and pay back the depreciation. Some of those items will just be expensed under supplies.
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/rprtng/cptl/dprcbl-eng.html#Class8
