An I-Phone and Blackberry are computers

You can take advantage of the new rate class 52 (100% CCA) created for General Purpose Electronic Data Processing Equipment, the same as you do for the purchase of a computer or laptop from Jan 29, 2009 to Feb 2011.

“General-purpose electronic data processing equipment” is defined as electronic equipment that requires an internally stored computer program that (i) is executed by the equipment, (ii) can be altered by the user, (iii) instructs the equipment that to perform certain functions, and (iv) depends on the data processed to determine the sequence of its execution.

In the CRA’s view, an Apple iPhone, Blackberry, I-Pod Touch, etc. would qualify as general-purpose electronic data processing equipment, because it has a internally stored computer program that is executed by the equipment.

Of course, the CRA cautions the only the portion of the cost of the iPhone/Blackberry that is used for the purpose of gaining and producing income would qualify for CCA.

Thus if you are using your iPhone to watch a movie or your Blackberry to play a game while you are waiting in the line at the supermarket – then that portion of time is prorated against the cost. Now who would ever play a game on their blackberry?


Computers defined – according to CRA

An iPhone, or BlackBerry, as well as your desktop, laptop and netbook; ancillary data processing equipment includes a printer connected to your equipment; defined by Reg 1104(2) may all fit the criteria
of general-purpose electronic data processing equipment in ITA S.13(7)(c).

Here are the details about computer classes, rates and dates for the past five years:
Class 45: 45% March 22, 2004 to March 18, 2007
Class 50: 55% March 19, 2007 to January 26, 2009
Class 52: 100% January 27, 2009 to January 31, 2011 (Reg 1100(2) no half year rule)

Note: Special rule in Class 52 about change in use from personal to business. Class 52 will not apply and
the acquisition will bump back to Class 50 with a half-year rule.

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