I replaced an unsafe wooden deck on my rental property with a concrete paver patio. I'm the sole proprietor of the property. To date I have not claimed any capital cost allowance on this property. What CCA class should this expense fall under?
Yes, and Class 17 is what you would use as it refers to "Roads, parking lots, sidewalks, airplane runways, storage areas, or similar surface construction."
Please see more here from the CRA - CCA classes - https://bit.ly/2VGC1rJ
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