Depreciation of computers and softwares

In what depreciation categories should I enter computers and softwares?

Computers are included in category 10 for federal purposes and, in most cases, category 12 for Quebec. Category 10 allows for a 30% deduction and the asset is then eligible for the half-year rule. As for category 12, the rate is 100% and the half-year rule is not applicable.

With respect to software, you must first determine whether or not you are dealing with a "system software" as defined in subsection 1104(2) of the Regulations. System software (accounting programs, Lotus, Word, etc.) are included in category 8, 10, 29, 39 or 40. Other softwares are included in category 12.