Reading tax law is like reading Chinese - it is also why many big companies employee big paid Tax Lawyers whose sole purpose is to argue with CRA about the defintition of 'reasonable' in an audit in that company

My understanding is there are something like 100 different 'categories' of CCA and each category has different rules around how you write them off and so forth.

http://www.cra-arc.gc.ca/E/pub/tp/it...it285r2-e.html

To be honest I cannot find anything there about CCA in reference to OUR industry ... it is all farming and other business with HUGE expenditures and equipment which is why I do not think they are so concerned about our little piddly expenses.

When my accountant got me started the first year we added up all the things like booster chairs, high chairs, cubicles, strollers and my wagon and so forth and did the CCA for them as well but not because she said I HAD to but because in that year I had more expenses than income and it was BEST to do it that way because it allowed me to write them off over a period of 5 years at the 20% each year verses 'loose' those write offs cause once your income is reduced to zero you do not get more refund for being in the MINUS ... moving forward she told me any new toy or smaller item could be written off 'entirely' in that business year I did not need to keep 'depreciating' small items and that the 'guideline' to use was anything that cost more than the $250 would be better depreciated - however she did not show me that anywhere in writing cause it is likely an 'unwritten rule' in the tax community not a steadfast one.

Seriously if a business buys a stapler for $25 they do not 'depreciate' that over the course of 5 years they write off the entire portion ... I worked in administration in centre for 7 years and helped prepare tax stuff for those and in that industry and while in their FIRST start up year they did the 'CCA' for ALL that equipment as start up capital .... after that they would write the whole purchase of a toy or classroom item in one year cause that was small ticket to them - they never depreciated anything except for BIG ticket items like the industrial dishwasher that was $8000 or the computer system for the Video over the Internet or the classroom computer systems and so forth?

Sorry not more help - maybe someone else can search on the CRA website better but when I search CCA and HOME based business nothing comes up but the farming cause I am assuming that we are not spending the $$$ they are concerned about?