Providing Assistance to Businesses in All Sectors to Invest in Computers

January 27, 2009 from the Government of Canada – “Budget 2009 proposes a temporary 100-per-cent CCA rate for computer hardware and systems software acquired after January 27, 2009 and before February 1, 2011. In addition, the rule that restricts CCA deductions to one-half of the CCA write-off otherwise available in the first year will not apply to these computers.
This temporary measure will allow taxpayers to fully expense their investment in computers in one year. The measure will provide stimulus by assisting businesses to increase or accelerate investment in computers. It will also contribute to boosting Canada's productivity through the faster adoption of newer technology. Businesses in all sectors of the economy, including the service sector, will benefit from this incentive..."

180 View – Great idea but it has limited value as it refers just to computer hardware and systems software. Computer hardware is typically a small portion of any new system implementation. Systems software, according to Canada Revenue Agency “refers to the general operating system that enables application programs to be run and directs and coordinates the different operations of the computer, including all of the input and output between the keyboard, the CRT screen, the printer, the disk drives and other peripheral equipment.” In other words, it does not include ERP or accounting software.