2009 Canadian Budget allows 100% computer write-off

The 2009 Federal budget is offering a 100% Capital Cost write-off on computers and related software purchased for your small business between January 27, 2009 and February 2011. the equipment must be “General-purpose electronic data processing equipment and systems software for that equipment.”

From the CCA website:

Budget 2009 proposes a temporary 100-per-cent CCA rate for eligible computers and software acquired after January 27, 2009 and before February 2011. This 100-per-cent CCA rate will not be subject to the half-year rule, which generally allows half the CCA write-off otherwise available in the year the asset is first available for use by the taxpayer. As a result of this measure, a business will be able to fully deduct the cost of an eligible computer (including the systems software for that computer) in the first year that CCA deductions are available.

For this purpose eligible computers and systems software acquired by a taxpayer will be computer equipment and software described in Class 50 of Schedule II to the Income Tax Regulations, as described above, that

• is situated in Canada,
• is acquired by the taxpayer
  • for use in a business carried on by the taxpayer in Canada or for the purpose 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, and
• has not been used, or acquired for use, for any purpose before it is acquired by the taxpayer for use in Canada.

The 100-per-cent CCA rate will also apply to property that is currently included in CCA class 29, that would otherwise be described in Class 50 of Schedule II to the Income Tax Regulations, and that meets the conditions described above.

The computer tax shelter property rules, which prevent CCA deductions from being used by investors to shelter other sources of income, will also apply to computer equipment that is eligible for the 100-per-cent CCA rate.

This temporary measure could result in some limited adverse environmental effects to the extent that computer equipment that is being replaced is not stored, reused, recycled or disposed of in an environmentally-friendly manner. However, there are a number of government and industry programs that encourage re-use and proper disposal of electronic equipment.

To find out more visit CCA Web site at http://www.budget.gc.ca/2009/plan/bpa5a-eng.asp#Business

The Big Easy Offer

The Big Easy Offer scales to your business, offering incremental subsidies for qualifying purchases. As you purchase more products, you will receive additional subsidy dollars. Get the latest Microsoft® technology along with additional services and products under one simple offer.
 
Here’s how it works
Take advantage of this offer by following these simple steps:

• Purchase qualifying products between March 2, 2009 and July 3, 2009.
• Redeem. After a qualifying purchase, you can redeem the offer at http://www.microsoftincentives.com/bigeasy3 until July 30, 2009. 
• Spend. Microsoft will then send you a subsidy check made payable to the partner of your choice to be used toward the purchase of additional services and products. Checks must be used within 90 days of the issue date

Microsoft Small Business Specialist Certification

Delphi Systems announced today that it has attained the Small Business Specialist certification from Microsoft. To attain this new designation, Delphi Systems has demonstrated expertise in planning and building Microsoft solutions for small businesses.
 
“Delphi Systems is extremely pleased with our status as a new Small Business Specialist,” said Darrell Werre, President of Delphi Systems. “This special designation shows that we have proven expertise in delivering high-value, strategic solutions for small businesses. Small Business Specialist status also provides us with early line of sight to new products, services and programs from Microsoft, which can extend the value we bring to our client relationships.”
 
As one of the requirements for attaining Small Business Specialist status, Delphi Systems had to pass Microsoft’s Small Business Sales and Marketing Skills Assessment, designed to test the company’s knowledge of the dynamics of the small-business market, as well as the value to small business of Microsoft solutions. In addition, at least one individual in the company had to pass a certification exam that measures the ability to design and implement solutions for the small and midsize business by using Windows Small Business Server 2003 and the Windows Server System.
 
As part of the Small Business Specialist Community, Delphi Systems will receive a rich set of benefits from Microsoft, including access to training specifically designed to benefit small business customers. The Small Business Specialist Community, available as part of the Microsoft Partner Program, was developed in response to input from customers and partners that expressed a need to build easier connections that enable small-business customers to quickly and easily identify technology partners best suited to support them.