CCA Categories and Rates

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

Category 2 (6%) –

• Pipes  (permanent)

Category 3  (5%) -

• Basins
• Breakwater  (cement or stone)
• Buildings  (acquired after 1978 and before 1988). The cost of additions or alterations made to a category 3 building after 1987 cannot exceed the lesser of the following amounts: $500,000 or 25% of the capital cost of the building on December 31, 1987. You must include the cost additions and transformations that exceed this limit in category 1.
• Dock  (cement, steel or stone)

Category 6  (10%) -

• Buildings and constituent parts  (wooden, galvanized or transportable)
• Breakwater  (wood)
• Dug cisterns, dykes, lagoons
• Fences  (all types)
• Grain warehouses  (wood or galvanized sheet)
• Irrigation ponds
• Dock  (wood)
• High water tank
• Greenhouses  (all types except those with a rigid structure covered with renewable flexible plastic (see category 8))
• Silos

Category 7 (15%) -

• Boats and constituent parts

Category 8  (20%) -

• Recharge Wind Generators
• Trailed windrowers
• Buildings  (fruit and vegetable storage, acquired after February 19, 1973)
• Threshers
• Weeders
• Grinders
• grain loaders
• Hay loaders
• plows
• Fruit or vegetable binders
• Incubators
• Cultivators  (all types)
• Casing, water well formwork
• Shredders  (stem grinders)
• Rippers  (all types)
• Spray discs
• cream separators
• Elevators  (bale lifts)
• Manure spreaders
• Extirpators
• Mowers
• Nets
• Drills  (all types)
• Towed bale stackers
• Harrows
• Incubators
• Power generation facilities  (maximum 15kW) (acquired after May 25, 1976)
• Software  (other than systems software)
• Ice machinery
• Grain drying machinery
• Mixers
• Beekeeping equipment
• Office equipment  (including photocopiers and fax machines)
• Well material
• Welding material
• Raised irrigation equipment
• Computer hardware and systems software  (acquired before 2005)
• Trailed combines
• electric motors
• Stationary engines
• Grain or seed cleaners
• Stable cleaners
• Tools over $200  ($500 and over, after May 1 ^,  2006)
• Planters  (all types)
• Pumps
• Trailed hay balers
• Sprayers
• Rakes
• Towed forage harvesters
• Milk coolers
• Silo fillers
• Grain separators
• Greenhouses  (rigid structure covered with flexible renewable plastic. This applies to tax years after 1988 for greenhouses purchased after 1987)
• Silos
• Global Positioning System  (GPS)
• Milkers

 Category 9 (25%) -

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

Category 10  (30%) -

• Self-propelled windrowers
• Automotive
• Trucks
• Trolleys
• Self-propelled bale stackers
• Harness
• Self-propelled combines
• Outboard motors
• Self-propelled hay balers
• Self-propelled forage harvesters
• Trailers
• Chainsaws
• Tractors
• Sledges
• Passenger cars  (costing less than $30,000) 

Category 10.1  (30%) - 

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

Category 12  (100%) - 

• Tools under $200  (under $500, after May 1 ^,  2006)

Category 13 -

• Leasehold

Category 16 (40%) -

• Aircraft  (acquired before May 25, 1976)
• Cargo trucks

Category 17 (8%) -

• Paths or other paved surfaces  (asphalt or concrete)

Category 34 - (50%, linear mode)

• Equipment for converting wind energy into electricity  (acquired before February 22, 1994)

Category 43.1 - (30%)

• Wind energy to electricity conversion equipment  (acquired after February 22, 1994)

Category 45  (45%) -

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

Category 46  (30%) -

• data network infrastructure hardware and operating software  (acquired after March 22, 2004)

Category 50  (55%) -

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

Category 52  (100%) -

• Computer hardware and systems software  (acquired after January 27, 2009 and before February 28, 2011)