If you lease computers, cellular telephones, fax machines and other equipment, you can deduct the percentage of the lease
costs that reasonably relates to earning your business income. You can also deduct the percentage of air-time expenses for a
cellular telephone that reasonably relates to earning your self-employment income.
If you buy a computer, cellular telephone, fax machine or other such equipment, you cannot deduct the cost. You can
deduct CCA and interest you paid on money you borrowed to buy this equipment that reasonably relates to earning your
business income.