Since a toilet is part of a building, it would be in the same class as the building itself:
A building may belong to class 1, 3, or 6, depending on what the building is made of and the date you acquired it. You also include in these classes the parts that make up the building, such as:
- electrical wiring;
- lighting fixtures;
- sprinkler systems;
- heating equipment;
- air-conditioning equipment (other than window units);
- elevators; and
A toilet alone would normally be a repair or replacement expense. Unless you were adding an entirely new bathroom to the rental unit, a toilet would just be expensed rather than added as an asset. It is just one of those things you expect to find in a rental unit rather than something new and different.
The original question, however, was not whether a replacement toilet should be expensed, but "what is the cca class for a new toilet?" The answer to that question is still "the same class as the building itself."
First, we all know that the OP had every intention of adding the toilet as an asset, or he would not have asked. Second, we all agree that a toilet alone is a pretty unlikely item to be added as an asset. If somebody wanted to know the CCA class of a new drain plug for a sink, I for one am not going to lead him down the garden path, and give him a class number. We try for a certain responsibility here. Telling him how to claim from $10.00 to 20.00 a year for a $500 toilet is just sad. An that is assuming it wasn't a $160.00 carpenter special.
A toilet alone is never going to be added as an asset other than in new construction and he gets a much better bang for his buck by expensing it. Sometimes, just answering the question does the OP no service at all.