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Computer hardware and software tax write off to end

Are you planning on buying or leasing any computers and systems software within the next year? If so are you aware that the 100% write off allowed by CRA for these type of assets will end on February 1, 2011?

To qualify for this rate the asset must fit the following criteria:
  • must be located and used in Canada
  • the items must be new, not used not be refurbished
  • must have been purchased by the taxpayer
  • must be for business use only and solely for the purpose of generating earnings in Canada
For additional information regarding this please visit CRA's website below:


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