What Goes in Class 8
Class 8 is defined by what it isn't: tangible capital property that no other class claims. In practice, that makes it the busiest class in most small-business registers:
- Office furniture — desks, chairs, filing cabinets, boardroom tables
- Appliances — refrigerators, stoves, dishwashers in a business context
- Machinery and equipment that isn't manufacturing-specific
- Tools costing $500 or more each
- Photocopiers, telephone systems, and general office equipment
- Outdoor advertising signs
- Musical instruments (yes, really — working musicians depreciate here)
What Gets Misfiled Here
Because Class 8 is the default, things land in it that belong somewhere better — and "better" usually means a faster write-off you're leaving on the table:
- Computers and servers — Class 50 at 55%, and currently 100% in year one. Filing a laptop in Class 8 costs you most of its first-year deduction.
- Tools under $500 — Class 12 at 100%. Expense them fully, don't depreciate them for a decade.
- Vehicles — Class 10 or 10.1 at 30%.
- Application software — Class 12, not Class 8 and not Class 50.
- Leasehold improvements — Class 13, straight-line over the lease term.
The 2026 First-Year Claim
Class 8 qualifies for the Reaccelerated Investment Incentive: property acquired after December 31, 2024 and in use before 2030 claims 1.5× the rate in year one — 30% instead of 20%, with no half-year rule. Here's $20,000 of shop equipment bought in 2026:
| Year | Opening UCC | Maximum CCA | Closing UCC |
|---|---|---|---|
| 2026 (RIIP, 30%) | $20,000.00 | $6,000.00 | $14,000.00 |
| 2027 | $14,000.00 | $2,800.00 | $11,200.00 |
| 2028 | $11,200.00 | $2,240.00 | $8,960.00 |
| 2029 | $8,960.00 | $1,792.00 | $7,168.00 |
| 2030 | $7,168.00 | $1,433.60 | $5,734.40 |
Under the old half-year rule the 2026 claim would have been $2,000. The RIIP triples it. The total deduction over the asset's life doesn't change — you're getting it sooner.
Class 8 Gotchas
- The pool hides individual assets. Class 8 lumps every desk, machine, and photocopier into one UCC number. When you sell one asset, you need its original cost — which the pool doesn't track. That's what an asset register is for.
- The $500 tool threshold is per item, not per invoice. Ten $200 clamps on one $2,000 invoice are all Class 12.
- Selling can trigger recapture. If disposals push the pool's UCC negative, the difference is added back to income. Our CCA guide covers recapture with worked numbers.
Class 8 Questions
Run the Class 8 numbers
The free CCA calculator builds the full UCC schedule for any cost and acquisition year.
Rates and first-year rules verified against CRA guidance and Bill C-15 as of July 22, 2026. This page simplifies; it is not tax advice — confirm classifications with your accountant, or against the CRA's class list.