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You can read about Class 50 on the Canada Revenue Agency (CRA)'s website: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partners...

I see still a border line classificazione for Android phone that are used for more than phone call as I could not find definitive criteria for class allocation.
If you are still unsure of what CCA class to use, you can contact the Canada Revenue Agency (CRA) and confirm it with them.
If you are in Canada or the United States, you can call the CRA at 1-800-959-8281. If you are elsewhere, you can call 613-940-8495. This page has more ways to contact the CRA: Contact the Canada Revenue Agency

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