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%)

• Energy Conservation property and Clean Energy Generation Property, for example, 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 December 24, 2018 by FCC AgExpert