If you are in business and in Canada it is. Until February 2011 all new computer purchases for business can be written off 100% in the year in which they were purchased.<p>Include in Class 52 with a CCA rate of 100% (with no half year rule) general purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data processing equipment if acquired after January 27, 2009, and before February 2011. To qualify for this rate the asset must also:<p><pre><code> * be situated in Canada;
* not have been used, or acquired for use, for any purpose before it is acquired by the taxpayer;
* be acquired by the taxpayer:
- for use in a business carried on by the taxpayer in Canada or for the purposes of earning income from property situated in Canada; or
- for lease by the taxpayer to a lessee for use by the lessee in a business carried on by the lessee in Canada or for the purpose of earning income from property situated in Canada.</code></pre>