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

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