Equipment
Can I write off Laptops & Computers in Canada?
YES (CCA CLASS 50)
Explanation
Computers generally fall under CCA Class 50 (55% depreciation). This means you write off a portion of the cost over several years, rather than all at once. The 'Immediate Expensing' rule may allow you to write off 100% in the first year for eligible property.
💡 Pro Tip
Keep your purchase invoice. Also, remember that systems software (Windows, MacOS) is part of the computer cost, but application software (Office 365) is often a current expense.