Computer Printer, February 26, 2005
In a February 22, 2005 External Technical Interpretation (2005-0112331E5, Majerus, Luisa, 1-613-957-2138), CRA notes that new Class 45 (45% capital cost allowance rate) includes property purchased after March 22, 2004 that is general-purpose electronic data processing equipment and systems software therefor, including ancillary data processing equipment. Generally, a printer that is connected to a computer falls into this class. May 24, 2005
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