Examples include furniture, household appliances, a tool costing $500 or more, some fixtures, machinery, outdoor advertising signs, refrigeration equipment, and other equipment you use in your rental operation.
Photocopiers and electronic communications equipment, such as fax machines and electronic telephone equipment, are also included in Class 8.
[FONT=微软雅黑] capital cost allowance[/FONT]
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You might acquire a depreciable property, such as a building, furniture, or equipment, to use in your rental operation. You cannot deduct the cost of the property when you calculate your net rental income for the year. However, since these properties wear out or become obsolete over time, you can deduct their cost over a period of several years. The deduction for this is called capital cost allowance (CCA).
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