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Canadian Tax Quiz Question 10

Correct!

Yes, that's right. A scanner would qualify as computer hardware, so it would fall into Class 45 for calculating the Capital Cost Allowance (CCA), and you would claim 45% depreciation per year.

(Note that this CCA class was created in 2004. Previously, computer hardware fell under Capital Cost Allowance Class 10 with a 30% depreciation rate. For more on this, see Capital Cost Allowance of Computer Equipment.)



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