Set-up and creating data files > CCA schedule > CCA Classes and Rates

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CCA Classes and Rates

Class 1 (4%) -

  • Buildings (acquired after 1987)
  • Dams (wood, cement, stone or earth)
  • Grain storage building (other)

Class 2 (6%) –

  • Piping (permanent)

Class 3 (5%) -

  • Breakwaters (cement or stone)
  • Buildings (acquired after 1978 and before 1988). You may add to or alter a class 3 after 1987. In this case, there is a limit on the amount you can include in class 3. The most you can include in the class 3 is the lower of $500,000 or 25% of the building’s cost on December 31, 1987, whichever is lower. In class 1, include any costs your incur that are over this limit.
  • Docks
  • Wharves (cement, steel or stone)

Class 6 (10%) -

  • Breakwaters (wood)
  • Buildings and component parts (wood, galvanized or portable)
  • Grain storage building (wood, galvanized steel)
  • Dugouts, dikes and lagoons
  • Fences (all types)
  • Greenhouses (all except rigid frames covered with replaceable flexible plastics (see class 8)
  • Irrigation ponds
  • Water towers
  • Wharves (wood)

Class 7 (15%) -

  • Boats and component parts

Class 8 (20%) -

  • Bee equipment
  • Buildings (fruit and vegetable storage (after February 19 1973)
  • Casing, cribwork for waterwells
  • Cleaners (grain or seed)
  • Combines (drawn)
  • Computer software (other than systems software) (before March 22, 2004)
  • Coolers (milk)
  • Cream separators
  • Cultivators
  • Data network infrastructure equipment and systems software (before March 23, 2004)
  • Discs
  • Diggers (all types)
  • Drills (all types)
  • Electric-generating equipment (portable)
  • Electric motors
  • Elevators
  • Engines (stationary)
  • Forage harvesters (drawn)
  • GPS (global positioning system)
  • Graders (fruit and vegetables)
  • Grain (drying equipment)
  • Grain loaders
  • Grain separators
  • Greenhouses (rigid frames covered with replaceable flexible plastics – this applies to the tax year after 1988 for greenhouses acquired after 1987)
  • Grinder
  • Harrows
  • Hay balers and stookers (drawn)
  • Hay loaders
  • Ice machines
  • Incubators
  • Irrigation equipment (overhead)
  • Manure spreaders
  • Milking machines
  • Mixers
  • Mowers
  • Nets
  • Office equipment (including photocopiers, fax machines)
  • Planters (all types)
  • Ploughs
  • Pumps
  • Rakes
  • Silo
  • Silo fillers
  • Sprayers
  • Stable cleaners
  • Stalk cutters
  • Swathers (drawn)
  • Threshers
  • Tillers (all types)
  • Weeder
  • Welding equipment
  • Well equipment
  • Windchargers

Class 9 (25%) -

  • Aircraft (acquired after May 25, 1976)
  • Drones

Class 10 (30%) -

  • Automobiles
  • Chain saws
  • Combine (self-propelled)
  • Computer equipment and systems software (acquired before 2005)
  • Forage harvesters (self-propelled)
  • Harness
  • Hay balers and stookers (self-propelled)
  • Outboard motors
  • Passenger vehicles (costing less than $30,000)
  • Sleighs
  • Swathers (self-propelled)
  • Tractors
  • Trailers
  • Trucks
  • Wagons

Class 10.1 (30%) - 

  • Passenger vehicles (costing more than $30,000)

Class 12 (100%) - 

  • Tools [less than $500 after May 2, 2006)]

Class 13 -

  • Leasehold interest

Class 16 (40%) -

  • Aircraft (acquired before May 25, 1976)
  • Trucks (freight)

Class 17 (8%) - 

  • Roads or other surface areas – Paved or concrete

Class 34 - (50%, straight-line)

  • Wind-energy conversion equipment (acquired before February 22, 1994)

Class 43.1 - (30%)

  • Wind-energy conversion equipment (acquired after February 21, 1994)

Class 45 (45%) -

  • Computer equipment and systems software (acquired after March 22, 2004 and before March 19, 2007)

Class 46 (30%) -

  • Data network infrastructure equipment and systems software (acquired after March 22, 2004)

Class 50 (55%) -

  • Computer equipment and systems software (acquired after March 18, 2007 and not included in class 52)

Class 52 (100%) -

  • Computer equipment and systems software (acquired after January 2009 and before February 28, 2011)

 

Last updated on March 28, 2018 by FCC AgExpert