ACC522 – Chapter 6 CCA Rates Chart
Class 1
Class 3
Class 12
Class 43
4%
20%
100%
30%
– Buildings after 1987
– ½ year rule
10% if after March 2007, at least
Misc Tangibles
– Equipment
– Office furniture
– Photocopiers
– Fax machine
– Small tools (less than $500)
– Computer software
– Dishes
– Books
– Videotapes
– Manufacturing &
Processing
Equipment/Machinery
For sale/lease
Limit CCA to $30k + tax for each
pool
CCA =
franchises, licenses, concessions
with limited life
Patents (or Class 44)
– Goodwill (purchase),
trademarks, customer lists,
incorporation costs
franchises, licenses, concessions
with unlimited life
90% of building used for
manufacturing & processing OR if
used for non-residential purposes
6% (2% allowance = 6%)
Separate class for property over
$1000, when sold = terminal loss
Class 10
Class 45
Class 50
Class 52
30%
45%
55%
100%
Class 14
Eligible Capital Property
30%