As per the Canada Revenue Agency (CRA): The use of class 45, 50, and 52 for general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment can be done depending upon the date and situation if:
For class 45: Capital cost allowance (CCA) rate of 45% if you acquired them after March 22, 2004, and before March 19, 2007.
For class 50: Include in Class 50 a Capital cost allowance (CCA) rate of 55% property acquired after March 18, 2007,
For class 52: Include in Class 52 with a Capital cost allowance (CCA) rate of 100% (with no half-year rule) if they were acquired after January 27, 2009, and before February 2011.
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