What are the different classes of CCA?

Most commonly used CCA classes are:

• Class 1: Most buildings bought or built after 1987 (CCA 4%)
• Class 3: Most buildings acquired before 1988 (CCA 5%)
• Class 6: Frame, log, stucco, galvanized iron, or corrugated metal buildings (CCA 10%)
• Class 10: Motor vehicles and some passenger vehicles (CCA 30%)
• Class 10.1: Motor vehicles not included in class 10 (CCA 30%)
• Class 12: Tools with cost less than $500 (CCA 100%)
• Class 16: Taxis, daily rental vehicles or freight trucks (CCA 40%)
• Class 17: Roads, parking lots, sidewalks, storage areas, or airport runways (CCA 8%)
• Class 38: Equipment for excavating, moving, placing or compacting earth (CCA 30%)
• Class 50: Computer hardware and software (CCA 55%)