A new Capital Cost Allowance class has been created for computer equipment and systems software. If you purchased your computer equipment and/or systems software after March 22, 2004, it will be included in the new Capital Cost Allowance class 45 with a CCA rate of 45 percent.
(If you purchased your computer equipment and/or systems software before March 22, 2004, the old Class 10 CCA rate of 30 percent applies to your Capital Cost Allowance claim for this equipment.)
The Canada Revenue Agency has also created a new Capital Cost Allowance class for data network infrastructure equipment; data network infrastructure equipment acquired after March 22, 2004 will be included in a new class 46 with a 30 percent CCA rate, rather than in class 8, the old class, with a CCA rate of 20 percent.
