Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Capital cost allowance (CCA) rates
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Capital cost allowance (CCA) rates
In this list, you will find the more common depreciable properties a farming business may use. The CCA rates appear at the end of the list. For more information on the CCA rates for classes 13, 14, 34, 43.1, and Part XVII of the Income Tax Act, call 1-800-959-5525.
|
|
| Depreciable property | Class No. |
|---|---|
| Aircraft – Acquired before May 26, 1976 | 16 |
| Aircraft – Acquired after May 25, 1976 | 9 |
| Automobiles | 10 |
| Bee equipment | 8 |
| Boats and component parts | 7 |
| Breakwaters (cement or stone) | 3 |
| Breakwaters (wood) | 6 |
| Brooders | 8 |
| Buildings and component parts – Wood, galvanized, or portable | 6 |
| Buildings and component parts – Other: Acquired after 1978 and before 1988Footnote 1 | 3 |
| Buildings and component parts – Other: Acquired after 1987 | 1 |
| Buildings and component parts – Other: Fruit and vegetable storage (after Feb. 19, 1973) | 8 |
| Casing, cribwork for waterwells | 8 |
| Chain-saws | 10 |
| Cleaners – grain or seed | 8 |
| Combines (drawn) | 8 |
| Combines (self-propelled) | 10 |
| Computer equipment and systems software – Acquired before March 23, 2004 | 10 |
| Computer equipment and systems software – Acquired after March 22, 2004 | 45 |
| Computer equipment and systems software – Acquired after March 18, 2007 | 50 |
| Computer equipment and systems software – Acquired after January 27, 2009 and before February 2011 | 52 |
| Coolers – Milk | 8 |
| Cream separators | 8 |
| Cultivators | 8 |
| Dams (cement, stone, wood, or earth) | 1 |
| Diggers – All types | 8 |
| Disc harrows | 8 |
| Docks | 3 |
| Drills – All types | 8 |
| Dugouts, dikes, and lagoons | 6 |
| Electric-generating equipment – portable | 8 |
| Electric motors | 8 |
| Electronic office equipment and data network infrastructure equipment | 8, 45, 46, 50, 52 |
| Elevators | 8 |
| Engines – Stationary | 8 |
| Fences – All types | 6 |
| Forage harvesters (drawn) | 8 |
| Forage harvesters (self-propelled) | 10 |
| Graders – Fruit or vegetable | 8 |
| Grain-drying equipment | 8 |
| Grain loaders | 8 |
| Grain separators | 8 |
| Grain-storage building – Wood, galvanized steel | 6 |
| Grain-storage building – Other | 1 |
| Greenhouses (all except as noted below) | 6 |
| Greenhouses of rigid frames covered with replaceable flexible plastic | 8 |
| Grinder | 8 |
| Harness | 10 |
| Harrows | 8 |
| Hay balers and stookers (drawn) | 8 |
| Hay balers and stookers (self-propelled) | 10 |
| Hay loaders | 8 |
| Ice machines | 8 |
| Incubators | 8 |
| Irrigation equipment – Overhead | 8 |
| Irrigation ponds | 6 |
| Leasehold interest | 13 |
| Manure spreaders | 8 |
| Milking machines | 8 |
| Mixers | 8 |
| Mowers | 8 |
| Nets | 8 |
| Office equipment including photocopiers, fax machines | 8 |
| Outboard motors | 10 |
| Passenger vehicles (see Chapter 3) | 10 or 10.1 |
| Piping – Permanent | 2 |
| Planters – All types | 8 |
| Ploughs | 8 |
| Pumps | 8 |
| Rakes | 8 |
| Roads or other surface areas – Paved or concrete | 17 |
| Silo fillers | 8 |
| Silos | 8 |
| Sleighs | 10 |
| Sprayers | 8 |
| Stable cleaners | 8 |
| Stalk cutters | 8 |
| Swathers (drawn) | 8 |
| Swathers (self-propelled) | 10 |
| Threshers | 8 |
| Tillers – All types | 8 |
| Tools, less than $500 | 12 |
| Tools, $500 and more | 8 |
| Tractors | 10 |
| Trailers | 10 |
| Trucks | 10 |
| Trucks (freight) | 16 |
| Wagons | 10 |
| Water towers | 6 |
| Weeders | 8 |
| Welding equipment | 8 |
| Well equipment | 8 |
| Wharves, Cement, steel, or stone | 3 |
| Wharves, Wood | 6 |
| Windchargers | 8 |
| Wind-energy conversion equipment – Acquired before February 22, 1994 | 34 |
| Wind-energy conversion equipment – Acquired after February 21, 1994 | 43.1 |
| Class | Rates |
|---|---|
| Class 1 | 4% |
| Class 2 | 6% |
| Class 3 | 5% |
| Class 6 | 10% |
| Class 7 | 15% |
| Class 8 | 20% |
| Class 9 | 25% |
| Class 10 | 30% |
| Class 10.1 | 30% |
| Class 12 | 100% |
| Class 16 | 40% |
| Class 17 | 8% |
| Class 45 | 45% |
| Class 46 | 30% |
| Class 50 | 55% |
| Class 52 | 100% |
Privacy statement
The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. Your participation is voluntary.
Please do not include sensitive personal information in the message box, such as your name, address, Social Insurance Number, personal finances, medical or work history or any other information by which you or anyone else can be identified by your comments or views.
Any personal information collected will be administered in accordance with the Department of Employment and Social Development Act, the Privacy Act and other applicable privacy laws governing the protection of personal information under the control of the Department of Employment and Social Development. Survey responses will not be attributed to individuals.
If you wish to obtain information related to this survey, you may submit a request to the Department of Employment and Social Development pursuant to the Access to Information Act. Instructions for making a request are provided in the publication InfoSource, copies of which are located in local Service Canada Centres.
You have the right to file a complaint with the Privacy Commissioner of Canada regarding the institution’s handling of your personal information at: How to file a complaint.
When making a request, please refer to the name of this survey: Report a Problem or Mistake on This Page.
- Date modified:
- 2018-02-09