Classes of depreciable property - Canada.ca
Information for individuals and partners claiming capital cost allowance on the depreciable property used in their businesses and the criteria for each class.
Capital cost allowance classes This page presents the more common classes of depreciable properties and their rates. Most of the classes and rates are listed at Capital cost allowance (CCA) classes. Class 1 (4%) Class 3 (5%) Class 6 (10%) Class 8 (20%) Class 10 (30%) Class 10.1 (30%) Class 12 (100%) Class 14 Class 14.1(5%) Class 16 (40%) Class 43 (30%) Class 43.1 (30%) and Class 43.2 (50%) Class 44 (25%) Class 45 (45%) Class 46 (30%) Class 50 (55%) Class 52 (100%) Class 53 (50%) Class 54 (30%) and Class 55 (40%) Class 56 (30%) Special rates for certain fishing boats…
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