Are secondhand items CCA kosher?

[JustAGuy]

I can't find anything that would indicate that a purchased secondhand item (ie a camera lens, or computer) can or cannot be claimed on CCA... does anyone know for sure or have a resource that would indicate?

I'm curious because I bought a $1500 camera lens that I'd like to claim... but I bought it second hand from craigslist... so... I have no idea how that would work. Should I just leave it out of the equation since I already bought it at a discount and didn't pay taxes on it?

[JustAGuy]

After further digging I found that non-arms length transactions are fine for this... so I would assume that you treat it the same way for an arms length transaction

http://www.cra-arc.gc.ca/tx/bsnss/tp.../nnrm-eng.html

Example
Rachel bought a pickup truck from her father, Marcus, in her 2011 fiscal period for $4,000. Marcus paid $10,000 for the truck in 2006. Since the amount Rachel paid is less than the amount Marcus paid, we consider Rachel's cost to be $10,000. We also consider that Rachel has deducted CCA of $6,000 in the past ($10,000 − $4,000).

Rachel completes the CCA chart on page 4 of Form T2125 as follows:

* In Area B, she enters $10,000 in column 3, "Total cost."
* In Area A, she enters $4,000 in column 3, "Cost of additions in the year," as the addition for her 2011 fiscal period.

[Homerhomer]

There is no difference between buying new and used, they are treated exactly the same for tax purposes.

[Young&Ambitious]

What Homerhomer said. Don't forgot to provide support though! Ie. advertisement, copy of cheque or copy of bank statement with cash withdrawal, seller contact details.

[Just a Guy]

and the receipt of course...