I was required to purchase a computer for my employment. I am told that this can be written off at 50% as a CCA. I cannot find where to do this on the 2014 tax return.

[demutis1972]

I was required to purchase a computer for my employment.  I am told that this can be written off at 50% as a CCA.  I cannot find where to do this on the 2014 tax return.  I am checking the "other expenses relarted to employment" page and I am not seeing it. 

[demutis1972]

Further to that, I also needed an additional hard drive as well as the Windows 7 Operating system.  I incurred HST charges for these 3 items as well.  Can I reclaim the HST as well as write off the pretax cost at 50% as a CCA?  If so where?

[fuzzy · Accepted solution]

CRA indicates that if you are a salaried employee, you cannot deduct the cost of a computer and you cannot deduct capital cost allowance on this equipment.  For further info please see  http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/slry/sppls-eng.htm...

[Delphision]

Thanks, fuzzy.  Missed that one.

[demutis1972]

Seems unfair as tradespeople can deduct their tools.  A computer is a tool!

[fuzzy]

You're welcome Delphision.  
demutis, I agree this seems unfair.  But I guess their decision is based on the fact that almost everyone has a computer these days and it would be impossible to determine business vs personal use .  Whereas it is very likely that most tools used by tradespeople or musical instruments used by salaried musicians have little or no amount of personal use and are not commonly used by most people.  Thus they are allowed to claim certain amounts for these on their tax returns.

[demutis1972]

Actually computer sales are declining and less people have them.  I have my work computer and my own personal computer.  My work computer was purchased solely for work purposes and a requirement of my employment.  Oh well!  It was $2000 ...  What about just claiming the HST on it?  Probably not?

[Delphision]

First, you must have your employer sign a T2200 stating that the purchase of the computer was a requirement of your employment.  Once that is signed, you can then fill out the T777 for employment expenses and assets.  The computer will be entered as an addition to fixed assets, but due to the half-year rule, you can only claim half of the 50% in the year of acquisition.  You will need to answer yes to employment expenses in the profile questions.