# Common CCA classes

Here are the most commonly used asset classes. For more details, see the help for your specific industry. CCA is calculated automatically on declining balance classes, but you must calculate straight line classes manually.

Table of classes and rates

## Table of classes and rates

Class | Rate (%) | Description
--- | --- | ---
1 | 4 | Most buildings you bought after 1987, including components such as wiring, plumbing, heating, and cooling systems. Under proposed changes to the Income Tax Regulations, the rate for eligible non-residential buildings acquired after March 18, 2007 used for manufacturing and processing in Canada of goods for sale or lease will increase to 10%. For all other eligible non-residential buildings, the rate will increase to 6%. For information about proposed changes for nonresidential buildings see Capital Cost Allowance Guide.
3 | 5 | Most buildings including components that you bought after 1978 and before 1988. However, you may have to include part of the cost of additions made after 1987 in class 1. For more details, see Interpretation Bulletin IT-79, Capital Cost Allowance - Buildings or Other Structures.
6 | 10 | Frame, log, stucco on frame, galvanized iron, or corrugated metal buildings that do not have any footings below the ground. Class 6 also includes fences and greenhouses.
7 | 15 | Canoes, rowboats, and most other vessels and their motors, furniture, and fittings. For more details, see Interpretation Bulletin IT-267, Capital Cost Allowance - Vessels.

8

20

Property that you did not include in any other class. Some examples are fixtures, furniture, machinery, photocopiers, refrigeration equipment, telephones, and tools costing $200 or more. Under proposed changes, the cost limit will increase to $500 for tools acquired after May 1, 2006. Class 8 also includes outdoor advertising signs you bought after 1987.

Also see "Electronic office equipment and Data network infrastructure equipment" below.

9 | 25 | Aircraft, including furniture or equipment attached to the aircraft, and spare parts.

10

30

Automobiles, except those you use as a taxi or in a daily rental business, including vans, trucks, tractors, wagons, and trailers. General-purpose electronic data-processing equipment (commonly called computer hardware) and systems software.

Also see "Electronic office equipment and Data network infrastructure equipment" below.

10.1 | 30 | A passenger vehicle. See Passenger vehicles - Class 10.1 (30%) for the capital cost limits.
12 | 100 | China, cutlery, kitchen utensils that cost under $200, linen, uniforms, dies, jigs, moulds, cutting or shaping parts of a machine, tools and medical or dental instruments that cost under $200, computer software (except systems software), and video cassettes bought after February 15, 1984, that you rent and do not expect to rent to any one person for more than 7 days in a 30-day period. Under proposed changes, the cost limit will increase to $500 from $200 for tools acquired after May 1, 2006. The cost limit for medical or dental instruments and kitchen utensils under Class 12 will increase to $500 from $200 for such utensils and instruments acquired after May 1, 2006. Tools eligible under this class specifically exclude electronic communication devices and electronic data processing equipment.
13 |  | Leasehold interest - You can claim CCA on a leasehold interest, but the maximum rate depends on the type of leasehold interest and the terms of the lease.

14

Patents, franchises, concessions, or licences for a limited period. Your CCA is whichever of the following amounts is less:

- the total of the capital cost of each property spread out over the life of the property; or
- the undepreciated capital cost to the taxpayer as of the end of the tax year of property of that class.

16 | 40 | Taxis, vehicles you use in a daily car-rental business, coin-operated video games or pinball machines acquired after February 15, 1984, and freight trucks acquired after December 6, 1991, that are rated higher than 11,788 kilograms.
17 | 8 | Roads, parking lots, sidewalks, airplane runways, storage areas, or similar surface construction.
22 | 50 | Most power-operated, movable equipment you bought before 1988 that you use for excavating, moving, placing, or compacting earth, rock, concrete, or asphalt.
38 | 30 | Most power-operated, movable equipment you bought after 1987 and use for excavating, moving, placing, or compacting earth, rock, concrete, or asphalt.
45 | 45 | Computer equipment and systems software acquired after March 22, 2004. Under proposed changes, the rate for computer equipment and systems software acquired after March 18, 2007, will increase to 55%.
46 | 30 | Data network infrastructure equipment and systems software for that equipment acquired after March 22, 2004 (usually included in class 8).
50 | 55 | Under proposed changes, general-purpose computer equipment and systems software acquired after March 18, 2007, that is not used principally as electronic process control, communications control, or monitor equipment, and the systems software related to such equipment, and data handling equipment that is not ancillary to general-purpose computer equipment, will be included in a newly proposed category 50.

Note: You can choose to keep an outdoor advertising sign and any property you would usually include in class 38 in a separate class. To do this, attach a letter to your income return for the year you bought the property with a list of the properties you are including in a separate class.