Since a toilet is part of a building, it would be ...
New Member

What is the cca class for a new toilet?

What is the CCA class for a new toilet for a rental property?

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New Member

Self-employed

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;
  • plumbing;
  • sprinkler systems;
  • heating equipment;
  • air-conditioning equipment (other than window units);
  • elevators; and
  • escalators.
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/rprtng/cptl/dprcbl-eng.html

View solution in original post

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New Member

Self-employed

IRS stated to me that unless a toilet is replaced as part of a major improvement project the asset does NOT need be made part of the structure itself.  For example, if the toilet breaks in your owned rental property, you may replace it and treat it as a fixture or appliance for depreciation.   If your remodeling the building then it would become part of the larger improvement and written off as such.   They also stated that they don't view toilets as they do other plumbing such as pipes and water lines, as toilets are easily removable.   I had this exact issue during an audit and this was the IRS's positon on this topic.
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New Member

Self-employed

Please also Note that the link provided is to the Canada Rev Agency and NOT the IRS.   MY comment is related to IRS rules only and since this answer came up in my turbo tax search, its important to note this fact
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Level 4

Self-employed

Note that this is the Canadian TurboTax forum, which is why the answers here are relevant to Canadian tax rules. You can find the U.S. TurboTax support site at https://ttlc.intuit.com/.
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New Member

Self-employed

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.

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New Member

Self-employed

This is the correct answer.  Toilets that are replaced outside of a major improvement project are not made part of the building as stated in the recommended answer.   This was straight from the IRS during an audit of my taxes!!!!!
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Level 4

Self-employed

I would agree that a replacement toilet should be expensed, as well as other plumbing repairs to components that could be considered part of the building - nobody is expected to capitalize $25 worth of pipe and fittings to fix a leak.

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."
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New Member

Self-employed

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.

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