CCA Classes Flashcards
1
Q
Class 1
A
Buildings
2
Q
Class 8
A
Furniture, fixtures, appliances, tools (under $500), etc.
3
Q
Class 10
A
Motor vehicles
(less than:
before 2022 $30K
2022 $34k
2023 $36k)
4
Q
Class 10.1
A
Motor vehicles over class 10 thresholds
(more than:
before 2022 $30K
2022 $34k
2023 $36k)
5
Q
Class 12
A
Tools (under $500)
6
Q
Class 13
A
Leasehold improvements
7
Q
Class 14
A
Limited life patents (5 years)
8
Q
Class 14.1
A
Goodwill
9
Q
Class 29
A
Items in class 43 between 2007-2016
10
Q
Class 43
A
Eligible machinery/equipment not in classes 29 or 53
11
Q
Class 44
A
Patents unlimited/limited life (elect to put in class 14 if limited)
12
Q
Class 45
A
Computer hardware/software (2004-2007)
13
Q
Class 50
A
Computer hardware/software
14
Q
Class 53
A
Machinery and equipment
15
Q
Class 54
A
Zero emission vehicles
