Donnelly and Co.
Chartered Accountants
Common CCA Classes and Rates : Donnelly

Common CCA Classes and Rates

Class 1
CCA rate 4%
Description: Buildings acquired after 1987 including their component parts such as electric wiring, lighting fixtures, and plumbing, heating and cooling equipment, elevators and escalators.
Class 3
CCA rate 5%
Description: Buildings acquired before 1988 including their component parts as listed in class 1 above.
Class 6
CCA rate 10%
Description: Buildings made of frame, log, stucco on frame, galvanized iron or corrugated metal that are used in the business of farming or fishing, have no footings below ground; fences and most greenhouses.
Class 7
CCA rate 15%
Description: Canoes, boats and other vessels, including their furniture, fittings or equipment.
Class 8
CCA rate 20%
Description: Property that is not included in any other class such as furniture, calculators and cash registers, photocopy and fax machines, display fixtures, refrigeration equipment, machinery, tools costing more than $500 (if acquired after May 1, 2006), outdoor advertising billboards and greenhouses with rigid frames and plastic cover.
Class 9
CCA rate 25%
Description: Aircraft, including furniture, fittings or equipment attached and their spare parts.
Class 10
CCA rate 30%
Description: Automobiles (except taxis and others used for rent or lease), vans, wagons, trucks, buses, trailers, drive-in theatres, general purpose electronic data processing equipment (e.g.: computers) and system software, timber cutting and removing equipment.
Class 10.1
CCA rate 30%
Description: Passenger vehicles costing more than $30,000 if acquired after 2000.
• $27,000 if acquired in 2000;
• $26,000 if acquired after 1997 and before 2000;
• $25,000 if acquired in 1997;
• $24,000 if acquired after August 31, 1989 and before 1997;
• $20,000 if acquired before September 1989.
Class 12
CCA rate 100%
Description: Chinaware, cutlery, linen, uniforms, dies, jigs, moulds or lasts, computer software, cutting or shaping parts of a machine, certain property used for earning rental income such as apparel or costumes and videotape cassettes; certain property costing not more than $500 (if acquired after May 1, 2006), such as kitchen utensils, tools and medical or dental equipment; certain property acquired after August 8, 1989 and before 1993 for use in a business of selling or providing services such as electronic bar-code scanners and cash registers used to record multiple sales taxes.
Class 13
CCA rate N/A
Description: Property that is leasehold interest. Separate classes are required for leasehold related to buildings erected on leased land. Leasehold improvements are amortized on a straight line basis for a minimum period of 5 years and the maximum period of 40 years.
Class 14
CCA rate N/A
Description: Patents, franchises, concessions and licenses for a limited period, limited to the lesser of:
• capital cost of the property spread over the life of property;
• the undepreciated capital cost of the property at the end of the taxation year.
Class 16
CCA rate 40%
Description: Automobiles for lease or rent, taxicabs and coin-operated video games or pinball machines; certain tractors and large trucks acquired after December 6, 1991 that are used to haul freight and weigh more than 11,788 kilograms.
Class 17
CCA rate 8%
Description: Roads, sidewalks, parking lot or storage areas, telephone, telegraph or non-electronic date communication switching equipment.
Class 38
CCA rate 30%
Description: Most power-operated movable equipment acquire after 1987 used for moving, excavating, placing or compacting earth, rock, concrete or asphalt.
Class 39
CCA rate 25%
Description: Machinery and equipment acquired after 1987 and before February 26, 1992 that is used in Canada primarily to manufacture and process goods for sale or lease.
Class 43
CCA rate 30%
Description: Machinery and processing machinery and equipment acquired after February 25, 1992 described in class 39 above.
Class 44
CCA rate 25%
Description: Patents and licenses to use patents for a limited or unlimited period that the corporation acquired after April 26, 1993. However, may elect not to include such property in class 44 by attaching a letter to the return for the year the corporation acquired the property.

Class 45
CCA rate 45%
Description: Property acquired after March 22, 2004 and before March 19, 2007(other than property acquired before 2005 in respect of which an election is made under subsection 1101(5q)) that is general purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment.

Class 46
CCA rate 30%
Description: Property acquired after March 22, 2004 and before March 19, 2007 that is data network infrastructure equipment and systems software for that equipment, that would, but for this class, be included in Class 8.

Class 47
CCA rate 8%
Description: Property acquired after February 22, 2005 that is transmission or distribution equipment (which may include for this purpose a structure) used for the transmission or distribution of electrical energy.

Class 48
CCA rate 15%
Description: Property acquired after February 22, 2005 that is combustion turbine (including associated burners and compressors) that generates electrical energy.

Class 49
CCA rate 8%
Description: Property acquired after February 22, 2005 that is a pipeline, including control and monitoring devices, valves and other equipment ancillary to the pipeline, used for the transmission (but not the distribution) of petroleum, natural gas or related hydrocarbons.

Class 50
CCA rate 55%
Description: Property acquired after March 19, 2007 that is general purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment.

Class 51
CCA rate 6%
Description: Natutal gas distribution pipelines acquired after March 18, 2007. Natural gas distribution pipelines through which natural gas is carried from transmission pipelines to customers. They include both distribution mains, which run to the edge of a customer’s property, and service lines, which run from the edge of the customer’s property to the house or building.
Class 52
CCA rate 100%
Description: Property acquired after January 27, 2009 and before February 2011 that is a general purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment.