CCA Classes

Question 1

Class 1

Answer 1

Buildings

Question 2

Class 8

Answer 2

Furniture, fixtures, appliances, tools (under $500), etc.

Question 3

Class 10

Answer 3

Motor vehicles
(less than:
before 2022 $30K
2022 $34k
2023 $36k)

Question 4

Class 10.1

Answer 4

Motor vehicles over class 10 thresholds
(more than:
before 2022 $30K
2022 $34k
2023 $36k)

Question 5

Class 12

Answer 5

Tools (under $500)

Question 6

Class 13

Answer 6

Leasehold improvements

Question 7

Class 14

Answer 7

Limited life patents (5 years)

Question 8

Class 14.1

Answer 8

Goodwill

Question 9

Class 29

Answer 9

Items in class 43 between 2007-2016

Question 10

Class 43

Answer 10

Eligible machinery/equipment not in classes 29 or 53

Question 11

Class 44

Answer 11

Patents unlimited/limited life (elect to put in class 14 if limited)

Question 12

Class 45

Answer 12

Computer hardware/software (2004-2007)

Question 13

Class 50

Answer 13

Computer hardware/software

Question 14

Class 53

Answer 14

Machinery and equipment

Question 15

Class 54

Answer 15

Zero emission vehicles

Question 16

Classes not eligible for immediate expensing

Answer 16

1 and 17 (on reference sheet)
(1-6, 14.1, 17, 47, 49, 51)

Question 17

Class 17

Answer 17

Roads, parking lots, sidewalks, airplane runways, storage areas or similar surface construction, etc.

Question 18

Accelerated Investment Incentive

Answer 18

1.5 net additions
Does not include classes 53/54