Can I take a section 179 deduction on an all terrain vehicle used in business at a tree farm? Also, would this be included in vehicles or equipment?

[jflobeck]

I have it under equipment, but I can't get the 179 write off.

[TurbotaxRobert]

If you are filing a Canadian tax return, a section 179 deduction would not be applicable as it is a section of the United States IRS code that allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense.  The section 179 deduction has no application to Canadian tax law.