Class 8 with a CCA rate of 20% includes certain property that is not included in another class.
Examples are furniture, appliance, and tools costing $500 or more per tool, some fixtures, machinery, outdoor advertising signs, refrigeration equipment, and other equipment used in business.
Photocopiers and electronic communications equipment, such as fax machines and electronic telephone equipment are also included in Class 8.
Include in Class 8 data network infrastructure equipment and systems software for that equipment acquired before March 23, 2004. (include it in Class 46 if acquired after March 22, 2004)