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Do I need to claim a printer I purchased this year for $260 as a CCA or can I claim the whole amount as this years expence?

 
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Do I need to claim a printer I purchased this year for $260 as a CCA or can I claim the whole amount as this years expence?

It would be your choice. But, while you might be able to get away with claiming the whole expense this year, if you claim CCA on it (Class 50 with a CCA rate of 55%), then you can spread the expense over a few years.