What Goes in Class 50
The statute calls it "general-purpose electronic data processing equipment and systems software" — acquired after March 18, 2007. In practice:
- Laptops, desktops, and workstations
- Servers, on-premise storage, and rack hardware
- Monitors, printers, scanners, and other directly-connected peripherals
- Systems software — the operating system that ships with the machine
What people put here by mistake:
- Application software — Class 12, at 100%
- Network switches, routers, and cabling — Class 46, at 30% (currently sharing the same 100% first-year window)
- Phones — usually Class 8; smartphones sit near the boundary, so pick a position and apply it consistently
- Point-of-sale terminals and specialized control hardware — often Class 8, because they aren't "general-purpose"
The 100% Window, and What Follows It
Budget 2024 made computers one of three "productivity" classes (44, 46, 50) eligible for full first-year expensing: acquired after April 15, 2024, available for use before January 1, 2027. Buy $8,000 of laptops in 2026, deduct $8,000 in 2026 — no schedule, no remainder.
Miss the window and Class 50 is still quick. Under the Reaccelerated Investment Incentive (through 2029), year one claims 1.5× the 55% rate:
| $8,000 of Hardware, Bought In | Year 1 | Year 2 | Year 3 |
|---|---|---|---|
| 2026 (100% expensing) | $8,000.00 | — | — |
| 2027 (RIIP, 82.5%) | $6,600.00 | $770.00 | $346.50 |
| 2018 (half-year rule, for contrast) | $2,200.00 | $3,190.00 | $1,435.50 |
Same $8,000 either way — the difference is purely when you get it. For hardware you're planning to buy anyway, the 2026 deadline is a real scheduling consideration.
Class 50 Gotchas
- Fully expensed hardware still walks out the door. Laptops are the most-lost, most-stolen asset category a business owns. A zero UCC doesn't end the need to know who has which machine.
- Selling old hardware creates income. Once the pool is at zero, any proceeds from selling machines come straight back as recapture.
- Old registers carry old computer classes. Depending on vintage, earlier machines sit in Class 10, 45, or 52 — if you inherited an old asset list, don't assume everything labelled "computer" is Class 50.
Class 50 Questions
Model a hardware purchase
The free CCA calculator handles Class 50's expensing window, the RIIP years, and the half-year era.
Rates, the expensing window, and RIIP treatment verified against CRA guidance, Budget 2024 measures, and Bill C-15 as of July 22, 2026. Not tax advice — the phone/smartphone boundary in particular is one to settle with your accountant.