Depreciation on books/texts

T2
1

Does anyone know what CCA class is used to depreciate books?

I am referring to expensive books like a law library that can be over $10,000.

Thanks

2

Class 8 - 20% - Tangible capital property not included in another class 8 (i)

Class 12 - if it is part of a lending library. This is not likely to be the classification for a law library used internally by a lawyer or the law firm.

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3

Thank you kindly