Biomr. Mac's Class 2019 20



Biome mac s class 2019 2020

Depreciable properties are usually grouped into classes. To claim CCA, you should know about the following classes.

Biomr. Mac

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Class 8
The maximum CCA rate for this class is 20%. Musical instruments are included in Class 8.

Biome mac s class 2019 20

Class 10
The maximum CCA rate for this class is 30%.

You include motor vehicles and some passenger vehicles in Class 10. Motor vehicles and passenger vehicles are defined on the Vehicle definitions chart.

Your passenger vehicle can belong to either Class 10 or Class 10.1. You only include a passenger vehicle in Class 10.1 if it meets certain conditions. These conditions are explained below.

Class 10.1
The maximum CCA rate for this class is 30%.

The maximum capital cost of each vehicle that may be included in Class 10.1 is now $30,000 plus GST and provincial sales tax (PST), or HST.

Include your passenger vehicle in Class 10.1 if it meets one of the following conditions:

Biome Mac S Class 2019 2020

  • You acquired it after August 31, 1989, and before January 1, 1997, and it cost you more than $24,000.
  • You acquired it in 1997, and it cost you more than $25,000.
  • You acquired it in 1998 or 1999, and it cost you more than $26,000.
  • You acquired it in 2000, and it cost you more than $27,000.
  • You acquired it after December 31, 2000, and it cost you more than $30,000.

If your passenger vehicle does not meet any of these conditions, then it belongs in Class 10.

Biome Mac S Class 2019 20

To determine what class your passenger vehicle belongs to, do not include the GST and PST, or HST, when calculating the cost of the vehicle.
The following compares the two CCA classes (Class 10 and Class 10.1) for vehicles: