As part of the new budget in Canada, it has been announced that computers purchased between Jan 27, 2009 and Feb 1, 2011 can be depreciated at 100% CCA. This means that computers are effectively treated as an expense and you can write them off in a single year instead of depreciating them over time. This would apply to both workstations and servers. Nice to see.
From a business perspective, it means that your taxes more closely match your cashflow. Or, if you finance, you get the tax writeoff before you are even done paying for them.