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In the US version of QuickBooks Online, you’ll be able to create up to 40 classes for the Plus subscription. In Canada, there isn’t a specific limit when creating classes. I did try to replicate the scenario and I was able to create more than 40 classes in my QBO Canada. However, you can only use one class per item when creating a transaction.
Great question. I know it's important to have a sense of what the limitations are of the product you're hoping to use. In QuickBooks Online Canada, there isn't a specified limit of classes that can be added in the product. In my own test account, I was able to add over 50 classes just to test to see what it could handle.
I see the link my colleague shared earlier in the year is from our US community, so I want to make sure you also have Canadian information. Here's our article about class in QuickBooks Online Canada: Track your transactions by class