CRA indicates that crypto-mining GPUs and ASICS could qualify as Class 50 assets

Regarding the use in commercial crypto-asset mining operations of graphics processing units (GPUs) or application-specific integrated circuit (ASIC) miners to generate computing power (hash power), CRA noted that Class 50 refers to general-purpose electronic data processing equipment, and includes desktop and laptop computers, and that the GPU and ASIC mining rigs could meet the detailed conditions set out in Class 50.

Neal Armstrong. Summary of 29 November 2022 CTF Roundtable, Q.8 under Schedule II, Class 50.