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. And be sure to stay connected with Mentor Works by following us on Twitter, Facebook, and LinkedIn.