Yes you may claim hard drives and camera equipment as long as you are following certain factors. According to the Canada Revenue Agency (CRA), If you own a business that uses these items to generate revenues, you may claim them as expenses. You may claim the hard drives as Office Expenses, and your camera as a CCA class.

For more information, check out: Canada Revenue Agency (CRA) - Business Expenses

If you are a commissioned employee, According to the Canada Revenue Agency (CRA), you may only claim equipment that is leased for use at work. So if you lease a camera you may claim it as an employee.

For more information, check out: Canada Revenue Agency (CRA) - Commission Employee Expenses

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