Capital cost allowance (CCA) 

The CCA rate for computer equipment (including systems software) acquired after January 27, 2009, and before February 2011 is increased from 55% to 100% with no half-year rule. As a result, a full write-off can be claimed in the first tax year that CCA deductions are available. For manufacturing and processing machinery and equipment, the temporary increase to a 50% straight-line rate in the CCA rate is extended to eligible assets acquired in 2010 and 2011. The half-year rule will apply. A full write-off can be claimed over three tax years.