Feb 26, 2020· CCA classes . Mar 18, 2007 · Eligible machinery and equipment used in Canada to manufacture and process goods for sale or lease, acquired after March 18, 2007 and before 2016, that would otherwise be included in Class 43. 38: 30: Most power-operated, movable equipment you bought after 1987 that was use for excavating, moving, placing, or compacting earth, rock, concrete .