Not actually TaxCycle ? But Tax?

Here is the situation, client has a small business that conducts drug investigation services. He uses a dog he purchased and trained to sniff out drugs at various worksites. The Dog cost several thousand dollars, I am trying to figure out a way for him to claim the cost of the dog. I am thinking it should be a capital asset but ???

CRA told me to ask for a ruling and it could take 6 to 10 weeks for them to respond.

If anyone has any ideas I would appreciate your commentary

Livestock is not normally depreciableā€¦

but, if it where to fit anywhere, it would be the catch all class, class 8

However, without going to the Act or Regulations, ā€˜Preparing your Income Tax Returnsā€™ states that animals are precluded from eligibility of CCA.

Thanks Bert, my thinking as well. CRA provided little help, but to say ask for a ruling when I inquired if it should be under a certain class. Class 8 seems to be logical choice

did a little more research, CCH has a case on it from 'External Technical Interpretation, dated 09/10/12, document 2012-0457171E5.

Pretty sure material is copyrighted, so can not post it here, but seems to say, class 8. Case is about a guard dog.

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Explored this with a client a long while ago - he did pipeline inspections using his dog. Class 8 it was. And, of course, all the expenses of maintenance of the dog were current.

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