Do I have to prorate CCA on my 4 coffee vending machines if only one machine is placed in an office making money or can I deduct all CCA for 4 machines? Thank you.

[TaxHelp5 · Accepted solution]

You only have to prorate CCA on equipment bought for a business/self-employment if the equipment is not used 100% for business. So if the intent of the purchase of the machines is to use entirely for business (at some point even if not being used yet by the business) then you can claim the entire CCA. If any portion is for personal use then you must deduct the personal portion.

[Isabelle-Corleone]

Thanks for the explanation which was very clear.

[Anthnii]

Hi.

What CCA Class do you use for your Vending Machines?

[TurboTaxSusan]

@Anthnii If your assets don't fit into a specific category, you can use Class 8 (20%).