The delivery driver left a box of staples on top of my new sewing machine. I entered the invoice total under workshop supplies because everything had come from the same supplier.
Then I looked at the machine I expected to use for years. Putting it beside consumables in a spreadsheet didn't make the two purchases alike.
Describe the purchase before choosing a category
A capital purchase generally provides a lasting benefit or creates a separate asset. A current expense usually relates to day-to-day operations or ordinary maintenance. Cost alone does not settle the question. CRA's current-or-capital criteria.
I separated the machine, consumables and delivery charges on my record. I also kept the model, purchase date, date it became available for use and any personal-use share. An invoice that combines items still needs enough detail to classify them properly.
Classification comes before the tax calculation
Capital equipment is generally dealt with through capital cost allowance, or CCA. The applicable class, acquisition date, available-for-use rules and any current accelerated deduction provisions affect the result. A capital label does not, by itself, tell me the deduction for this year. CRA's CCA overview.
I didn't apply an invented dollar threshold or assume every tool could be written off immediately. I left the machine visible in an equipment list for the tax calculation, with the invoice attached.
The staples went into their drawer. The machine got its own record, including the serial number I would otherwise have to crawl behind the desk to find again. The supplier had sent one invoice; my books could still describe more than one kind of purchase.
Checked October 20, 2026. If the purchase happened before normal operations began, also review business start-up records.
