New Tax Rates for Canadian Small Business to Boost Technology Adoption
To help boost Canada’s productivity through the faster adoption of newer technology, the new temporary 100-percent CCA rate will allow businesses to fully deduct the cost of eligible computers in just one year because the half-year rule will not apply. This includes for use in a business, new general-purpose electronic data processing equipment and systems software.
For more info: Helping All Sectors Invest in Computers and Temporary 100-Per-Cent Capital Cost Allowance Rate for Computers.
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